System for environmental management and environmental auditing. In everyday speech, the term »eco-audit« is generally used.
Enzyme
Biocatalyst.
Equity
Capital contributed by a company’s shareholders (shareholders’ equity). Equity includes subscribed share capital or nominal capital, capital reserves, earnings reserves, profit or loss carried forward, net income or loss, and some special reserves.
Equity ratio
Ratio of equity capital to total assets.
Ethylene
Gaseous hydrocarbon used as a basis for the plastic material polyethylene. Ethylene is produced industrially by cracking crude oil fractions. It is also created in small quantities in plants during the ripening process and when fruit, vegetables and cut flowers are being stored and kept fresh.
Ethylene dichloride
Organic compound used as a preliminary product in the manufacture of both vinyl chloride and the plastic material PVC.
Ethylene glycol
Colorless liquid and important base product for the manufacture of polyesters, such as polyethylene terephthalate (PET). Also used in antifreeze for automobiles.
Ethylene oxide
Preliminary product for the manufacture of ethylene glycol.
EVA (Economic Value Added)
Operating profit before interest and taxes (EBIT), less the cost of capital for the average capital invested (equity plus borrowed capital on which interest is payable, less cash and cash equivalents).
