Resources for environmental performance reporting are available electronically on the website at http://www.enviroreporting.com/mjv_link.htm

Guidance references can be found on some websites:

1. Advisory Committee on Business and the Environment (ACBE) Guidelines:
   Environmental Reporting and the Financial Sector - An Approach to Good Practice
   ACBE, Department of the Environment, London
   http://www.enviroreporting.com/others/acbe_guidelines.htm
   
   
2. Company Environmental Reports - Guidelines for Preparation
   The Forum on Environmental Reporting launched by Fondazione Eni Enrico Mattei (FEEM)
   http://www.enviroreporting.com/others/feem.htm
   
   
3. Corporate Environmental Reporting, and
   A Guide to Environmental Reporting for Controlling Officers
   Environmental Protection Department, Hong Kong SAR Government
   http://www.epd.gov.hk/epd/english/how_help/tools_epr/tools_epr.html
   
   
4. Guide to Environment and Energy Reporting and Accounting 1997
   The Association of Chartered Certified Accountants (ACCA)
   29 Lincoln's Inn Fields, London WC2, United Kingdom
   Tel : 44 (0)20 7396 5920
   Fax : 44 (0)20 7396 5959
   e-mail address : advisory.enquiries@acca.com
   
   
5. Responsible Care - Health, Safety and Environmental Reporting Guidelines
   The European Chemical Industry Council (CEFIC)
   http://www.cefic.org/activities/hse/rc/guide/01.htm
   
   
6. United Nations Environment Program (UNEP) / SustainAbility Guidelines - Engaging Stakeholders, Volume 1 & 2
   (Volume 1: The Benchmark Survey : International progress report on company environmental reporting
   Volume 2: The Case Studies : Twelve users respond to company environmental reporting)
   UNEP, 39-43 Quai Andre Citroen, 75739 Paris, Cedex 15, France
   e-mail address : upepie@unep.fr
   SustainAbility, 49-53 Kensington High Street, London W8 5ED, UK
   e-mail address : info@sustainability.co.uk
   
   
7. Sustainability Reporting Guidelines
   Global Reporting Initiative
   http://www.globalreporting.org
   11 Arlington Street
   Boston, MA 02116, USA
   Tel: +1-617-266-9384 Fax: +1-617-267-5400
   e-mail address : guidelines@globalreporting.org