Environmental requirements and environmental management system of boiler plant supplier

Työn tärkeimpänä tavoitteena oli edist��ä ympärist��järjestelmän laatimista Kvaerner Pulping, Power divisioonan Kattilat-liiketoimintayksikölle. Lisäksi tavoitteena oli tarkastella yritykseen kohdistuvia ympärist��vaatimuksia ja niiden vaikutusta yrityksen toimintaan. Aluksi työssä tarkasteltiin ympärist��järjestelmästandardien sisältöjä ja niiden eroja. Työssä käsiteltiin myös erilaisia elinkaarijohtamisen malleja, joita voidaan hyödyntää yrityksen kokonaisvaltaisessa ympärist��järjestelmässä. Työssä tarkasteltiin myös sidosryhmien vaikutusta yrityksen ympärist��toimintaan. Kattilalaitostoimittajan tärkeimpiä asiakkaita ovat sellu- ja paperiteollisuus. Näihin yrityksiin on kohdistunut runsaan kymmenen vuoden aikana paineita ympärist��toiminnan tehostamiseksi. Tämän kehityksen seurauksena vastaavat tehostamispaineet ovat siirtymässä myös alihankkijoille, kuten kattilaitostoimittajille. Tehokkaan ympärist��johtamisen takaamiseksi työssä määriteltiin ympärist��vastuut ja –valtuudet sekä ympärist��päämäärät ja –tavoitteet. Lisäksi tunnistettiin yrityksen toimintaan liittyvät ympärist��näkökohdat ja –riskit. Työn yhteydessä laadittiin ympärist��järjestelmän luonnos, ja se sisältää jatkuvan parantamisen periaatteen. Työn yhteydessä laadittiin lisäksi Kvaerner Pulping Oy:n koelaitokselle ympärist��lupahakemus. Työssä on kuvattu koelaitosta ja sen ympärist��lupahakemukseen liittyviä asioita esimerkkinä parantuneesta ympärist��asioiden hoidosta.

Corporate Social Responsibility in the Oil and Gas Industry: Environmental Management Systems as a Source of Sustainable Development

The environmental aspect of corporate social responsibility (CSR) expressed through the process of the EMS implementation in the oil and gas companies is identified as the main subject of this research. In the theoretical part, the basic attention is paid to justification of a link between CSR and environmental management. The achievement of sustainable competitive advantage as a result of environmental capital growth and inclusion of the socially responsible activities in the corporate strategy is another issue that is of special significance here. Besides, two basic forms of environmental management systems (environmental decision support systems and environmental information management systems) are explored and their role in effective stakeholder interaction is tackled. The most crucial benefits of EMS are also analyzed to underline its importance as a source of sustainable development. Further research is based on the survey of 51 sampled oil and gas companies (both publicly owned and state owned ones) originated from different countries all over the world and providing reports on sustainability issues in the open access. To analyze their approach to sustainable development, a specifically designed evaluation matrix with 37 indicators developed in accordance with the General Reporting Initiative (GRI) guidelines for non-financial reporting was prepared. Additionally, the quality of environmental information disclosure was measured on the basis of a quality – quantity matrix. According to results of research, oil and gas companies prefer implementing reactive measures to the costly and knowledge-intensive proactive techniques for elimination of the negative environmental impacts. Besides, it was identified that the environmental performance disclosure is mostly rather limited, so that the quality of non-financial reporting can be judged as quite insufficient. In spite of the fact that most of the oil and gas companies in the sample claim the EMS to be embedded currently in their structure, they often do not provide any details for the process of their implementation. As a potential for the further development of EMS, author mentions possible integration of their different forms in a single entity, extension of existing structure on the basis of consolidation of the structural and strategic precautions as well as development of a unified certification standard instead of several ones that exist today in order to enhance control on the EMS implementation.

Defining Sales and Operations Planning Process in an Environmental Management Company

Sales and operations research publications have increased significantly in the last decades. The concept of sales and operations planning (S&OP) has gained increased recognition and has been put forward as the area within Supply Chain Management (SCM). Development of S&OP is based on the need for determining future actions, both for sales and operations, since off-shoring, outsourcing, complex supply chains and extended lead times make challenges for responding to changes in the marketplace when they occur. Order intake of the case company has grown rapidly during the last years. Along with the growth, new challenges considering data management and information flow have arisen due to increasing customer orders. To manage these challenges, case company has implemented S&OP process, though initial process is in early stage and due to this, the process is not managing the increased customer orders adequately. Thesis objective is to explore extensively the S&OP process content of the case company and give further recommendations. Objectives are categorized into six different groups, to clarify the purpose of this thesis. Qualitative research methods used are active participant observation, qualitative interviews, enquiry, education, and a workshop. It is notable that demand planning was felt as cumbersome, so it is typically the biggest challenge in S&OP process. More proactive the sales forecasting can be, more expanded the time horizon of operational planning will turn out. S&OP process is 60 percent change management, 30 percent process development and 10 percent technology. The change management and continuous improvement can sometimes be arduous and set as secondary. It is important that different people are required to improve the process and the process is constantly evaluated. As well as, process governance is substantially in a central role and it has to be managed consciously. Generally, S&OP process was seen important and all the stakeholders were committed to the process. Particular sections were experienced more important than others, depending on the stakeholders’ point of views. Recommendations to objective groups are evaluated by the achievable benefit and resource requirement. The urgent and easily implemented improvement recommendations should be executed firstly. Next steps are to develop more coherent process structure and refine cost awareness. Afterwards demand planning, supply planning, and reporting should be developed more profoundly. For last, information technology system should be implemented to support the process phases.

A Web-Based Environmental Toolkit to Support Small and Medium-Sized Enterprises in the Implementation of Their Own Environmental Management System

With small and medium sized-enterprises (SMEs) taking up the majority of the global businesses, it is important they act in an environmentally responsible manner. Environmental management systems (EMS) help companies evaluate and improve their environmental impact but they often require human, financial, and temporary resources that not all SMEs can provide. This research encompasses interviews with representatives of two small enterprises in Germany to provide insights into their understanding, and knowledge of an EMS and how they perceive their responsibility towards the environment. Furthermore, it presents a toolkit created especially for small and medium-sized enterprises that serves as a simplified version of an EMS based on the ISO 14001 standard and is evaluated by the representatives of the SMEs. Some of the findings are: while being open to the idea of improving their environmental impact, SMEs do not always feel it is their responsibility to do so; they seem to lack the means to fully implement an EMS. The developed toolkit is considered useful and usable and recommendations are drawn for its future enhancement.

Building Environmental Management System for Laboratory Products Manufacturing Company according ISO 14001-standard

Tutkielman tavoitteena on rakentaa toimiva ympärist��järjestelmä Thermo Fisher Scientific Oy:lle. Tutkimuksen tarkoituksena on myös löytää kahdelle täysin erilaiselle toiminnalle yhtenäinen ympärist��järjestelmä, jonka avulla pystytään ottamaan huomioon molempien toimipaikkojen hieman erilaiset vaatimukset. Lisäksi tavoitteena on muodostaa ympärist��järjestelmälle oma organisaatio, jonka avulla ympärist��järjestelmän integrointi yrityksen prosesseihin voidaan suorittaa sujuvasti. Aluksi tutkimusongelmaa lähestytään teoreettisesta näkökulmasta,jossa tarkastellaan ympärist��järjestelmän historiaa, rakennetta, etuja sekä ISO 14001–standardin rakennetta ja sen etenemist�� ympärist��järjestelmän rakentamisen yhteydessä aina kolmannen osapuolen sertifiointiin asti. Empiria osa alkaa alustavalla ympärist��katselmuksella, jossa selvitetään ympärist��asioiden hoidon nykytaso ja luodaan pohja koko ympärist��järjestelmän luomiselle, jonka vankimpana perustana on ympärist��politiikka. Johdon hyväksymä ympärist��politiikka varmistaa johdon sitoutumisen järjestelmään. Ympärist��järjestelmän toimintarakenteen muodostaminen kahdelle erilaiselle toiminnalle onnistui tutkimuksessa kiitettävästi. Se miten ympärist��järjestelmä toimii todellisuudessa, tullaan näkemään käytännön kokemuksien yhteydessä.

Foreign Direct Investment, Clean Development Mechanism, and Environmental Management: A case of Sub-Saharan Africa

This doctoral dissertation explores the contribution of environmental management practices, the so-called clean development mechanism (CDM) projects, and foreign direct investment (FDI) in achieving sustainable development in developing countries, particularly in Sub- Saharan Africa. Because the climate change caused by greenhouse gas emissions is one of the most serious global environmental challenges, the main focus is on the causal links between carbon dioxide (CO2) emissions, energy consumption, and economic development in Sub-Saharan Africa. In addition, the dissertation investigates the factors that have affected the distribution of CDM projects in developing countries and the relationships between FDI and other macroeconomic variables of interest. The main contribution of the dissertation is empirical. One of the publications uses crosssectional data and Tobit and Poisson regressions. Three of the studies use time-series data and vector autoregressive and vector error correction models, while two publications use panel data and panel data estimation methods. One of the publications uses thus both timeseries and panel data. The concept of Granger causality is utilized in four of the publications. The results indicate that there are significant differences in the Granger causality relationships between CO2 emissions, energy consumption, economic growth, and FDI in different countries. It appears also that the causality relationships change over time. Furthermore, the results support the environmental Kuznets curve hypothesis but only for some of the countries. As to CDM activities, past emission levels, institutional quality, and the size of the host country appear to be among the significant determinants of the distribution of CDM projects. FDI and exports are also found to be significant determinants of economic growth.

Spatiotemporal Aspects of Environmental Monitoring in the Complex Coastal Region of Southwest Finland

The management and conservation of coastal waters in the Baltic is challenged by a number of complex environmental problems, including eutrophication and habitat degradation. Demands for a more holistic, integrated and adaptive framework of ecosystem-based management emphasize the importance of appropriate information on the status and changes of the aquatic ecosystems. The thesis focuses on the spatiotemporal aspects of environmental monitoring in the extensive and geomorphologically complex coastal region of SW Finland, where the acquisition of spatially and temporally representative monitoring data is inherently challenging. Furthermore, the region is subject to multiple human interests and uses. A holistic geographical approach is emphasized, as it is ultimately the physical conditions that set the frame for any human activity. Characteristics of the coastal environment were examined using water quality data from the database of the Finnish environmental administration and Landsat TM/ETM+ images. A basic feature of the complex aquatic environment in the Archipelago Sea is its high spatial and temporal variability; this foregrounds the importance of geographical information as a basis of environmental assessments. While evidence of a consistent water turbidity pattern was observed, the coastal hydrodynamic realm is also characterized by high spatial and temporal variability. It is therefore also crucial to consider the spatial and temporal representativeness of field monitoring data. Remote sensing may facilitate evaluation of hydrodynamic conditions in the coastal region and the spatial extrapolation of in situ data despite their restrictions. Additionally, remotely sensed images can be used in the mapping of many of those coastal habitats that need to be considered in environmental management. With regard to surface water monitoring, only a small fraction of the currently available data stored in the Hertta-PIVET register can be used effectively in scientific studies and environmental assessments. Long-term consistent data collection from established sampling stations should be emphasized but research-type seasonal assessments producing abundant data should also be encouraged. Thus a more comprehensive coordination of field work efforts is called for. The integration of remote sensing and various field measurement techniques would be especially useful in the complex coastal waters. The integration and development of monitoring system in Finnish coastal areas also requires further scientific assesement of monitoring practices. A holistic approach to the gathering and management of environmental monitoring data could be a cost-effective way of serving a multitude of information needs, and would fit the holistic, ecosystem-based management regimes that are currently being strongly promoted in Europe.

Environmental policy instruments concerning industrial end-use energy efficiency

Energy efficiency and saving energy are the main question marks when thinking of reducing carbon dioxide emissions or cutting costs. The objective of thesis is to evaluate policy instruments concerning end-use energy efficiency of heavy industry in European Union. These policy instruments may be divided in various ways, but in this thesis the division is to administrative, financial, informative and voluntary instruments. Administrative instruments introduced in this thesis are Directive on Integrated Pollution Prevention and Control, Directive on Energy End-use Efficiency and Energy Services, and Climate and Energy Package. Financial means include energy and emission taxation, EU Emission Trading Scheme and diverse support systems. Informative instruments consist of horizontal BAT Reference Document for Energy Efficiency, as well as substantial EU documents including Green Paper on Energy Efficiency, Action Plan for Energy Efficiency and An Energy Policy for Europe. And finally, voluntary instruments include environmental managements systems like ISO 14001 and EMAS, energy auditing and benchmarking. The efficiency of different policy instruments vary quite a lot. Informative instruments lack the commitment from industry and are thus almost ineffective, contrary to EU Emission Trading Scheme, which is said to be the solution to climate problems. The efficiency of administrative means can be placed between those mentioned and voluntary instruments are still quite fresh to be examined fruitfully. However, each instrument has their potential and challenges. Cases from corporate world strengthen the results from theoretical part. Cases were written mainly on the basis of interviews. The interviewees praised the energy efficiency contract of Finnish industry, but the EU ETS takes the leading role of policy instruments. However, for industry the reductions do not come easily.

Past, present and future - assessing changes in aquatic environments using subfossil diatoms

The deterioration of surface waters is one of the most important issues in the environmental management of the European Union. Thus, the EU Water Framework Directive 2000/60/EC (WFD) requires “good ecological and chemical status” of surface waters by 2015 allowing only a slight departure from ecological reference conditions characterized by the biological communities typical for the conditions of minimal anthropogenic impact. The WFD requires the determination of ecological reference conditions and the present ecological status of surface waters. To meet this legislative demand, sedimentary diatom assemblages were used in these studies with various methods 1) to assess natural and human activity induced environmental changes, 2) to characterize background conditions 3) to evaluate the present ecological status and 4) to predict the future of the water bodies in the light of palaeolimnological data. As the WFD refers to all surface waters, both coastal and inland sites were included. Two long and two short sediment cores from the Archipelago Sea in the northern Baltic Sea were examined for their siliceous microfossils in order to assess (1) the Holocene palaeoenvironmental history and (2) the recent eutrophication of the area. The diatom record was divided into local diatom assemblage zones (LDAZ, long cores) and diatom assemblage zones (DAZ, short cores). Locally weighted weighted averaging regression and calibration (LWWA) was applied for the quantitative reconstruction of past TN concentrations (short cores). An age model for the long cores was constructed by using independent palaeomagnetic and AMS-14C methods. The short cores were dated using radiometric (210Pb, 226Ra and 137Cs) methods. The long cores date back to the early history of the Archipelago Sea, which was freshwater – no salinity increase referable to the brackish phase of the Yoldia Sea is recognized. The nutrient status of the lacustrine phase was slightly higher in the Archipelago Sea than in the Baltic Proper. Initial brackish-water influence is observed at 8 150 ±80 cal. BP (LDAZ4), but fully brackish conditions were established at 7 700 ±80 cal. BP (LDAZ5). The diatom assemblages indicate increasing salinity, warming climate and possible eutrophic conditions during the lacustrine to brackish-water transition. The decreasing abundance of Pseudosolenia calcar-avis (Schultze) Sundström and the increasing abundance of the ice-cover indicator species Pauliella taeniata (Grunow) Round and Basson indicate decreasing salinity and climatic cooling after ca. 5 000 cal. BP. Signs of eutrophication are visible in the most recent diatom assemblage zones of both short cores. Diatom-inferred total nitrogen (DI-TN) reconstructions partially fail to trace the actual measured total nitrogen concentrations especially from the late 1980s to the mid 1990s. This is most likely due to the dominating diatom species Pauliella taeniata, Thalassiosira levanderi Van Goor and Fragilariopsis cylindrus (Grunow) W. Krieger being more influenced by factors such as the length of the ice-season rather than nutrient concentrations. It is concluded that the diatom assemblages of the study sites are principally governed by climate fluctuations, with a slight influence of eutrophication visible in the most recent sediments. There are indications that global warming, with reduced ice cover, could impact the spring blooming diatom species composition in the Archipelago Sea. In addition, increased sediment accumulation in the early 90s coincides with the short ice-seasons suggesting that warming climate with decreasing ice-cover may increase sedimentation in the study area. The diverse diatom assemblages dominated by benthic species (54 %) in DAZ1 in the Käldö Fjärd core can be taken as background diatom assemblages for the Archipelago Sea. Since then turbidity has increased and the diatom assemblages have been dominated by planktonic diatoms from around the mid 1800s onwards. The reconstructed reference conditions for the total nitrogen concentrations fluctuate around 400 μg l-1. Altogether two short sediment cores and eight short cores for top-bottom analysis were retrieved from Lake Orijärvi and Lake Määrjärvi to assess the impact of the acid mine drainage (AMD) derived metals from the Orijärvi mine tailings on the diatom communities of the lakes. The Cu (Pb, Zn) mine of Orijärvi (1757 – 1956) was the first one in Finland where flotation techniques (1911 – 1955) were used to enrich ore and large quantities of tailings were produced. The AMD derived metal impact to the lakes was found to be among the heaviest thus far recorded in Finland. Concentrations of Cu, Pb and Zn in Lake Orijärvi sediments are two to three orders of magnitude higher than background values. The metal inputs have affected Lake Orijärvi and Lake Määrjärvi diatom communities at the community levels through shifts in dominant taxa (both lakes) and at the individual level through alteration in frustule morphology (Lake Orijärvi). At present, lake water still has elevated heavy metal levels, indicating that the impact from the tailings area continues to affect both lakes. Lake Orijärvi diatom assemblages are completely dominated by benthic species and are lacking planktonic diatoms. In Lake Määrjärvi the proportion of benthic and tychoplanktonic diatoms has increased and the planktonic taxa have decreased in abundance. Achnanthidium minutissimum Kützing and Brachysira vitrea (Grun.) R. Ross in Hartley were the most tolerant species to increased metal concentrations. Planktonic diatoms are more sensitive to metal contamination than benthic taxa, especially species in the genus Cyclotella (Kützing) Brébisson. The ecological reference conditions assessed in this study for Lake Orijärvi and Lake Määrjärvi comprise diverse planktonic and benthic communitites typical of circumneutral oligotrophic lakes, where the planktonic diatoms belonging to genera Cyclotella , Aulacoseira Thwaites, Tabellaria Ehrenberg and Asterionella Hassall dominate in relative abundances up to ca. 70%. The benthic communities are more diverse than the planktonic consisting of diatoms belonging to the genera Achnanthes Bory, Fragilaria Lyngbye and Navicula St. Vincent. This study clearly demonstrates that palaeolimnological methods, especially diatom analysis, provide a powerful tool for the EU Water Frame Work Directive for defining reference conditions, natural variability and current status of surface waters. The top/bottom approach is a very useful tool in larger-scale studies needed for management purposes. This “before and after” type of sediment sampling method can provide a very time and cost effective assessment of ecological reference conditions of surface waters.

Multi-site -sertifikaatin vaatimukset ympärist��johtamisjärjestelmän rakentamisessa

Diplomityö muodostuu kahdesta kokonaisuudesta. Työn teoriaosa kertoo mitä ympärist��johtaminen on, millaisia ovat multi-site -organisaatio ja multi-site -johtamisjärjestelmä sekä mitä vaatimuksia nämä asettavat yritykselle. Työssä esitetään malli, jota käyttämällä kansainvälisten johtamisjärjestelmästandardien mukaan rakennetut laatu-, ympärist��-, terveys- ja turvallisuusjärjestelmät voidaan yhdist��ä yhdeksi kokonaisuudeksi, multi-site - johtamisjärjestelmäksi. Malli rakentuu kolmesta tasosta, joita ovat paikallinen, maakohtainen ja konsernitaso. Esimerkkien avulla kerrotaan miteneri lähtökohdista voidaan näiden tasojen kautta edetä kohti yhtä johtamiskokonaisuutta. Esille tuodaan myös multi-site -johtamisjärjestelmän käyttöönottoa puoltavat ja vastustavat näkökohdat. Työn konkreettinen osa on johtamisjärjestelmämallin paikallisen tason toteuttaminen. Ympärist��johtamisjärjestelmän rakentaminen standardin EN ISO 14001:2004 vaatimusten mukaiseksi Kvaerner Power Oy:n Suomen toimipaikoille sekä tämän järjestelmän yhdist��minen sertifioituun EN ISO 9001 -standardin mukaiseen laatujärjestelmään. Työssä kerrotaan miten ympärist��johtamisjärjestelmä on rakennettu ja miten laatu- ja ympärist��järjestelmät on liitetty yhdeksi kokonaisuudeksi. Työn tuloksena syntyi malli johtamisjärjestelmien yhdist��misest�� sekä sertifioitu ympärist��johtamisjärjestelmä, jonka yhdist��minen laatujärjestelmään toteutettiin tavoitteiden mukaisesti.

Harmonization ofsignificant environmental aspects and their risk assessment in UPM paper and pulp mills

Työn tavoite onharmonisoida yhtenäiset rakenteet UPM:n paperi- ja sellutehtaiden merkittävilleympärist��näkökohdille sekä niiden ympärist��riskienhallintajärjestelmille. Näin saavutetaan yhteneväiset tavoitteet ja analysointikeinot yrityksen yksiköille. Harmonisointiprosessi on osa koko yrityksen ympärist��hallintajärjestelmän kehittämist��. Ja konsernin EMS -prosessi puolestaan konvergoi konsernin integroidun johtamisjärjestelmän kehityst��. Lisäksi työn tapaustutkimuksessa selvitettiin riskienhallintajärjestelmien integroitumispotentiaalia. Sen avulla saavutettaisiin paremmin suuren yrityksen synergia-etuja ja vuorovaikutteisuutta toimijoiden kesken, sekä parannettaisiin riskienhallintajärjestelmän mukautuvuutta ja käytettävyyttä. Työssä käsitellään kolmea esimerkkiä, joiden pohjalta tehdään esitys harmonisoiduille merkittäville ympärist��näkökohdille sekä riskienhallintajärjestelmien parametreille. Tutkimusongelmaa lähestytään haastattelujen, kirjallisuuden, yrityksen PWC:llä teettämän selvityksen sekä omien päätelmien avulla. Lisäksi työssä esitetään ympärist��hallintajärjestelmän tehokkuuden todentaminen ympärist��suorituskyvyn muuttujiin suhteutettuna. Pohjana jatkuvan kehityksen päämäärälle on organisaatio-oppiminen, niin yksittäisen työntekijän, tiimien kuin eri yksiköiden kesken. Se antaa sysäyksen aineettoman omaisuuden, kuten ympärist��-osaamisen, hyödyntämiseen parhaalla mahdollisella tavalla. Tärkeimpinä lopputuloksina työssä ovat ehdotukset harmonisoiduille merkittäville ympärist��näkökohdille sekä ympärist��riskienhallintajärjestelmän määritetyille komponenteille. Niitä ovat määritelmät ja skaalat riskien todennäköisyydelle, seurauksille sekä riskiluokille. Työn viimeisenä osana luodaan pohja tapaustutkimuksen avulla Rauman tehtaan jätevedenpuhdistamon kahden erilaisen riskienhallintajärjestelmän integroitumiselle.

Ympärist��järjestelmän toteuttamisen edellytykset Lappeenrannan teknillisellä yliopistolla

Lappeenrannan teknilliselle yliopistolle tehtävässä ympärist��suunnitelmassa tavoitteena on selvittää Senaatti-kiinteist��jen ympärist��järjestelmän tavoitteiden toteutettavuus yliopistolla, löytää yliopiston merkittävimmät ympärist��vaikutukset sekä asettaa ympärist��asioiden hoidolle päämääriä ja tavoitteita.Diplomityön on tarkoitus toimia jatkossa tukimateriaalina ympärist��asioiden hoidon kehittämiselle. Teoriaosassa on esitetty ympärist��järjestelmän rakentaminen ja tavoitteet sekä käyty läpi ympärist��suunnitelman toteuttamista. Tutkimusosassa laaditaan Senaatti-kiinteist��n ympärist��järjestelmän toteuttamisen esittelyn jälkeen yliopiston ympärist��suunnitelma. Yliopiston tämänhetkiset ympärist��käytännöt kartoitetaan sekä toimintaa koskevat ympärist��näkökohdat tunnistetaan ja arvotetaan. Merkittävien ympärist��näkökohtien valitsemisen jälkeen yliopistolle on laadittu ehdotukset hankintoja, jätehuoltoa ja sähkön kulutusta koskevista ympärist��ohjelmista. Ympärist��ohjelmissa ehdotetaan päämääriä, tavoitteita sekä käytännön ohjeita ja seurantaa toimintojen kehittämist�� varten.

Ympärist��raportointimallinkehittäminen vesihuoltolaitokselle

Diplomityössä tarkastellaan ympärist��raportointia yrityksen ympärist��viestinnässä.Työn kirjallisuusosuudessa syvennytään ympärist��raporttien toteutukseen, tavoitteisiin, mahdollisuuksiin sekä raportointiohjeisiin ja -periaatteisiin. Työn kirjallisuusosassa käsitellään myös ympärist��johtamista ja yrityksen sidosryhmiä. Diplomityön kirjallisuusosan ja yrityksen ohjauksen perusteella Joensuun Vedelle on kehitetty ympärist��raportointimalli, jota käyttäen yritys voi tehdä vuosittaista ympärist��raportointiaan. Ympärist��raportointimallin laadinta perustui erilaisiin raportointimalleihin, raportointiperiaatteisiin ja raportointiohjeisiin, kuten muiden muassa Global Reporting Initiativen (GRI) vapaaehtoiseen yhteiskuntavastuun raportointiohjeistoon ja Kirjanpitolautakunnan (KILA) yleisohjeeseen ympärist��asioiden kirjaamisesta, laskennasta ja esittämisest�� tilinpäätöksessä. Joensuun Vedelle laaditunympärist��raportointimallin tavoitteena oli luoda laitokselle ympärist��raportti,joka sisältää merkittävimmät ympärist��näkökohdat, taloudellista vastuuta käsittelevän ympärist��tilinpäätöksen sekä tietoa tärkeist�� sosiaalisen vastuun asioista. Ympärist��raportin sisältämän tiedon kokoamisella haluttiin myös saada kokonaisvaltaista näkemyst��, vuoden 2005 Joensuun, Kiihtelysvaaran ja Tuupovaaran kuntaliitoksen takia laajentuneen, Joensuun Veden toiminnan ympärist��vaikutuksista. Diplomityössä on esitetty Joensuun Veden vuoden 2005 ympärist��raportin kokoamisenvaiheet sekä tulokset. Ympärist��raportointimalli täytti sille asetetut tavoitteet. Ympärist��raportin sisältöä tulee kuitenkin jatkossa kehittää sekä raportoitavan aineiston alkuperäisen dokumentoinnin osalta että sidosryhmien mielipiteidenja vaatimusten mukaisesti.