The company then had to determine which costs, taken from both data records were environment related per the company's definition. For costs with dual acteristics, for example, those considered being environment and efficiency related: an appropriate percentage of the cost was taken to be environment related. During the course of the pilot study. it became evident that it was not possible to have the SAP software automatically extracu report the needed environment- related cost data. So, a formal data collection procedure was written for environmental managers from the about 150 sites of the three largest subsidiary companies. This procedure helps the managers to extract SAP data that must be reported to the corporate parent company each year. The extracted data are reported by cost calegory and by environmental domain. Environment-related earnings are also reported. In 2003, all of Verbund's power generation companies and its grid operating company adopted this EMA process developed during the pilot project. The data is being used for internal management decision making and external reporting at both the corporate and site level, and allows performance benchmarking between different sites.