Abstract
Eco-efficiency, an indicator that shows a compatibility of environmental activities and economical activities, is suggested by WBCSD and others. In Japan many firms adopt this indicator and disclose it in environmental reports, but it is mainly used as an ex post facto evaluation like analysis of present state even though it is set as a future target, such as "Our firm's target is to double Eco-efficiency compared with the one in 1990". This thesis conduces to judgement critera by factor analysis of eco-efficiency into some indicators, with financial indicators in financial reports and environmental indicators in environmental reports, and it makes a contribution to proposition of road map or corporate vision based on the concepts such as "Sustainable" or "Recycling-oriented".
