Corporate Environmental Reporting

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What content to include?

Checkpoint
Contents
8. Performance indicators
  • Causes of significant environmental impacts
  • Impacts quantified
  • Data normalised (to take into account changes in production volume)
  • Changes in organization
    Benchmarking with others
9. Targets
  • Quantified targets set
  • Targets distinguished from objectives
  • Targets are realistic and challenging
10. Legal compliance
  • Prosecutions and formal warnings
  • Fines
  • Breaches of consent permits
  • Causes and effects of the incidents
  • Measures taken to ensure future compliance
11. Product design/
stewardship
  • Design to reduce environmental impact
  • Design for re-use or re-cycling
  • Product return / refurbishment schemes
  • Life-cycle assessment
  • Packaging reduction
  • Customer advice and support
12. Suppliers
  • Design to reduce environmental impact
  • Design for re-use or re-cycling
  • Product return / refurbishment schemes
  • Life-cycle assessment
  • Packaging reduction
  • Customer advice and support
13. Financial information
  • Environmental expenditure
  • Environmental provisions and liabilities
  • Environmental programme savings
  • Environmental accounting procedures
14. Sustainability
  • Quantifiable indicators of sustainability
15. Independent
verification
  • Method of verification
  • What has and has not been verified
  • Accuracy and veracity of the report

* Extracted from the publication "Guide to Environment and Energy Reporting and Accounting 1997" by the Association of Chartered Certified Accountants (ACCA).

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