The purpose of this paper is to evaluate the extent to which current voluntary corporate environmental reports meet the requirements of two new sets of guidelines: (i) the Global Reporting Initiative GRI 2000 sustainability reporting guidelines and (ii) the ISO 14031 environmental performance evaluation standard. We converted them to comprehensiveness scoring systems then used them along with three existing comprehensiveness scoring systems to evaluate the 1999 reports of 40 of the largest global industrial companies. Many of the reports scored highly with the existing systems, but the GRI and ISO guidelines are much more detailed and comprehensive, and resulted in much lower scores. In particular, the economic and social topics that make up 42% of the potential GRI score and the environmental condition indicators that make up 22% of the ISO 14031 score were minimally addressed in all of the companies' environmental reports. Current reporting practices of the companies whose reports we examined here are well below the standards reflected in the GRI and ISO 14031 guidelines, even when the reports scored well with existing report scoring systems. Copyright © 2002 John Wiley & Sons, Ltd. and ERP Environment

All material related to environmental and social performance on the corporate internet sites of 454 Fortune Global 500 and Fortune 1000 companies in 25 industrial sectors was analyzed using the Pacifi c Sustainability Index. Maximum scores for individual sectors were 20-75 percent of the total possible, highest in the largest and most environmentally sensitive sectors and ranging generally linearly, as shown by plotting score versus rank, down to nearly zero in every sector. None of the variation in score is explained by corporate revenue in the Asian and European fi rms in this sample (revenues greater than about $9 billion), but there is a very weak correlation between score and revenue for American fi rms of this size, and a stronger one when Fortune 1000 companies (all American) with revenues smaller than this are included, suggesting that, as corporate size reaches a certain threshold, sustainability reporting becomes independent of it.material suitable for such a report in hyperlinked webpages, and much of the analysis of corporate sustainability material (Albino et al., 2009;Bonsón-Ponte et al.has depended on these internet-based materials, although Cerin (2002) noted that it was not always clear that all appropriate material from a website had been found or that it was up to date. A few authors obtained printed reports as their primary source, but also searched for internet-based information as a matter of course (Branco and Rodrigues, 2008;Kolk et al., 2001;Sinclair and Walton, 2003) or if the printed reports cited material on the internet (Daub, 2005;Stiller and Daub, 2007). However, one recent study formally eschewed internet-based material entirely, preferring the stability and accessibility of paper-based reports (Vormedal and Ruud, 2009), and many studies of corporate social and environmental philosophy, behavior or performance -as opposed to reportinghave based their analyses on survey forms sent to the companies (Banerjee, 2002;Buil-Carrasco et al., 2008;Collins et al., 2007; Collison et al.

This paper describes a system based on a commercial portable energizer-reader module and antennas and a hand-held programmable calculator for reading large (4 ϫ 23 mm and 4 ϫ 32 mm) passive integrated transponder (PIT) tags. Maximum tag-reading distances in water were 45 cm for ferrite-core stick antennas and 86 cm for a loop (gate) antenna; these distances varied with the size of the tags and their orientation to the antennas. The tags, tested on wild brown trout Salmo trutta and wild rainbow trout Oncorhynchus mykiss, were either inserted into the peritoneal cavity with a hypodermic needle or attached externally at the base of the dorsal fin with a fish hook and monofilament line. The fish were held in artificial channels 1 m wide and 50 m long and in two 3-4 m-wide stream sections, one 70 m long and the other 90 m long. During a 5week period we were routinely able to detect marked fish by (1) walking along the channels and stream sections probing the water with an antenna, and (2) by positioning antennas on the substrate of the channels and recording tags from undisturbed fish as they swam by. We did not conduct a formal study of the long-term suitability of either type of tag placement or of the overall efficiency in detecting marked fish.

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