Moreover, Ciba-Geigy recognizes limitations of purely financial information. Ciba- Geigy has developed another management tool for computerized reporting known as SEEP (Safety, Energy, and environmental Protection). The system requires all major production sites to input to SEEP data on safety, resource use and environmental releases, excluding those from the raw materials production and consumer use stages of the product life-cycle. Cost data are also
manually entered by site. Aggregate and analytic forms of these data form the foundation of Ciba’s Corporate Environmental Report. Also, these data fit directly into a limited Life-Cycle Assessment methodology currently under development to improve the cost-effectiveness of environmental decision. (A more detailed description of the use of LCA is given in the Ciba- Geigy Case Study.)