The purpose of this article is twofold. First, evaluation scoring systems for triple bottom line (TBL) reports to date are examined and potential methodological weaknesses and problems are highlighted. In this context, a new assessment methodology is presented based explicitly on the most widely acknowledged standard on non-financial reporting worldwide, the Global Reporting Initiative (GRI) guidelines. The set of GRI topics and performance indicators was converted into scoring criteria while the generic scoring devise was set from 0 to 4 points. Secondly, the proposed benchmark tool was applied to the TBL reports published by Greek companies. Results reveal major gaps in reporting practices, stressing the need for the further development of internal systems and processes in order to collect essential non-financial performance data. A critical overview of the structure and rationale of the evaluation tool in conjunction with the Greek case study is discussed while recommendations for future research on the field of this relatively new form of reporting are suggested.
Waste from Electric and Electronic Equipment (WEEE) constitute one of the most complicated solid waste streams, in terms of its composition, and, as a result, it is difficult to be effectively managed. In addition, there is a lack of an organized mechanism for the official recording of its quantities in the European Union. Thus, the available quantitative data derive from certain evaluation projects and estimation models. This paper analyses the current waste management practices in Cyprus as a case study and presents the estimated quantities of WEEE. All this data is considered valuable and can be used as a basis for making the most suitable recommendations, in order to deal with the problem effectively and promote sustainable waste management solutions, such as its reuse and recycling.
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