A Guide to Corporate Environmental Performance Reporting - Annex1
principles are formal declarations that express the basis on which an
environmental policy can be built and which provide a foundation for action.
The Rio Declaration on Environment and Development
United Nations Conference on Environment and Development, having met at
Rio de Janeiro from 3 to 14 June 1992, reaffirming the Declaration of
the United Nations Conference on the Human Environment, adopted at Stockholm
on 16 June 1972, and seeking to build upon it, with the goal of establishing
a new and equitable global partnership through the creation of new levels
of co-operation among States, key sectors of societies and people, working
towards international agreements which respect the interests of all and
protect the integrity of the global environmental and developmental system,
recognizing the integral and interdependent nature of the Earth, our home
Human beings are at the center of concerns for sustainable development.
They are entitled to a healthy and productive life in harmony with nature.
States have, in accordance with the Charter of the United Nations and
the principles of international law, the sovereign right to exploit their
own resources pursuant to their own environmental and developmental policies,
and the responsibility to ensure that activities within their jurisdiction
or control do not cause damage to the environment of other States or of
areas beyond the limits of national jurisdiction.
The right to development must be fulfilled so as to equitably meet developmental
and environmental needs of present and future generations.
In order to achieve sustainable development, environmental protection
shall constitute an integral part of the development process and cannot
be considered in isolation from it.
All States and people shall co-operate in the essential task of eradicating
poverty as an indispensable requirement for sustainable development, in
order to decrease the disparities in standards of living and better meet
the needs of the majority of the people of the world..
The special situation and needs of developing countries, particularly
the least developed and those most environmentally vulnerable, shall be
given special priority. International actions in the field of environment
and development should also address the interests and needs of all countries.
States shall co-operate in a spirit of global partnership to conserve,
protect and restore the health and integrity of the Earth's ecosystem.
In view of the different contributions to global environmental degradation,
States have common but differentiated responsibilities. The developed
countries acknowledge the responsibility that they bear in the international
pursuit of sustainable development in view of the pressures their societies
place on the global environment and of the technologies and financial
resources they demand.
To achieve sustainable development and a higher quality of life for all
people, States should reduce and eliminate unsustainable patterns of production
and consumption and promote appropriate demographic policies.
States should co-operate to strengthen endogenous capacity-building for
sustainable development by improving scientific understanding through
exchanges of scientific and technological knowledge, and by enhancing
the development, adaptation, diffusion and transfer of technologies ,
including new and innovative technologies.
Environmental issues are best handled with the participation of all concerned
citizens, at the relevant level. At the national level, each individual
shall have appropriate access to information concerning the environment
that is held by public authorities, including information on hazardous
materials and activities in their communities, and the opportunity to
participate in decision-making processes. States shall facilitate and
encourage public awareness and participation by making information widely
available. Effective access to judicial and administrative proceedings,
including redress and remedy, shall be provided.
States shall enact effective environmental legislation. Environmental
standards, management objectives and priorities should reflect the environmental
and developmental context to which they apply. Standards applied by some
countries can be inappropriate and of unwarranted economic and social
cost to other countries, in particular developing countries.
States should co-operate to promote a supportive and open international
economic system that would lead to economic growth and sustainable development
in all countries, to better address the problems of environmental degradation.
Trade policy measures for environmental purposes should not constitute
a means of arbitrary or unjustifiable discrimination or a disguised restriction
on international trade. Unilateral actions to deal with environmental
challenges outside the jurisdiction of the importing country should be
avoided. Environmental measures addressing transboundary or global environmental
problems should, as far as possible, be based on an international consensus.
States shall develop national law regarding liability and compensation
for the victims of pollution and other environmental damage. States shall
also co-operate in an expeditious and more determined manner to develop
further international law regarding liability and compensation for adverse
effects of environmental damage caused by activities within their jurisdiction
or control to areas beyond their jurisdiction.
States should effectively co-operate to discourage or prevent the relocation
and transfer to other States of any activities and substances that cause
severe environmental degradation or are found to be harmful to human health.
In order to protect the environment, the precautionary approach shall
be widely applied by States according to their capabilities. Where there
are threats of serious or irreversible damage, lack of full scientific
certainty shall not be used as a reason for postponing cost-effective
measures to prevent environmental degradation.
National authorities should endeavor to promote the internalization of
environmental costs and the use of economic instruments, taking into account
the approach that the polluter should , in principle, bear the cost of
pollution, with due regard to the public interest and without distorting
international trade and investment.
Environmental impact assessment, as a national instrument, shall be undertaken
for proposed activities that are likely to have a significant adverse
impact on the environment and are subject to a decision of a competent
States shall immediately notify other States of any natural disasters
or other emergencies that are likely to produce sudden harmful effects
on the environment of those States. Every effort shall be made by the
international community to help States so afflicted.
States shall provide prior and timely notification and relevant information
to potentially affected States on activities that can have a significant
adverse transboundary environmental effect and shall consult with those
States at an early stage and in good faith.
Women have a vital role in environmental management and development. Their
full participation is therefore essential to achieve sustainable development.
The creativity, ideas and courage of the youth of the world should be
mobilized to forge a global partnership in order to achieve sustainable
development and ensure a better future for all.
Indigenous people and their communities, and other local communities,
have a vital role in environmental management and development because
of their knowledge and traditional practices. States should recognize
and duly support their identity, culture and interest and enable their
effective participation in the achievement of sustainable development.
The environment and natural resources of people under oppression, domination
and occupation shall be protected.
Warfare is inherently destructive of sustainable development. States shall
therefore respect international law providing protection for the environment
in times of armed conflict and co-operate in its further development,
Peace, development and environmental protection are interdependent and
States shall resolve all their environmental disputes peacefully and by
appropriate means in accordance with the Charter of the United Nations.
States and people shall co-operate in good faith and in a spirit of partnership
in the fulfillment of the principles embodied in this Declaration and
in the further development of international law in the field of sustainable
International Chamber of Commerce (ICC) Business Charter for Sustainable
To recognize environmental management as among the highest corporate priorities
and as a key determinant to sustainable development; to establish policies,
programs and practices for conducting operations in an environmentally
To integrate these policies, programs and practices fully into each business
as an essential element of management in all its functions.
Process of Improvement
To continue to improve policies, programs and environmental performance,
taking into account technical developments, scientific understanding,
consumer needs and community expectations, with legal regulations as starting
point; and to apply the same environmental criteria internationally.
To educate, train and motivate employees to conduct their activities in
an environmentally responsible manner.
To assess environmental impacts before starting a new activity or project
and before decommissioning a facility or leaving a site.
Products or services
To develop and provide products or services that have no undue environmental
impact and are safe in their intended use, that are efficient in their
consumption of energy and natural resources, and that can be recycled,
reused, or disposed of safely.
To advise, and where relevant educate, customers, distributors, and the
public in the safe use, transportation, storage and disposal of products
provided; and to apply similar considerations to the provisions of services.
Facilities and Operations
To develop, design and operate facilities and conduct activities taking
into consideration the efficient use of energy and materials, the sustainable
use of renewable resources, the minimization of adverse environmental
impact and waste generation, and the safe and responsible disposal of
To conduct or support research on the environmental impacts of raw materials,
products, processes, emissions, and wastes associated with the enterprise
and on the means of minimizing such adverse impacts.
To modify the manufacture, marketing, or use of products or services or
the conduct of activities, consistent with scientific and technical understanding,
to prevent serious or irreversible environmental degradation.
Contractors and Suppliers
To promote the adoption of these principles by contractors acting on behalf
of the enterprise, encouraging and, where appropriate, requiring improvements
in their practices to make them consistent with those of the enterprise;
and to encourage the wider adoption of these principles by suppliers.
To develop and maintain, where significant hazards exist, emergency preparedness
plans in conjunction with the emergency services, relevant authorities
and the local community, recognizing potential transboundary impacts.
Transfer of Technology
To contribute to the transfer of environmentally sound technology and
management methods throughout the industrial and public sectors.
Contributing to the Common Effect
To contribute to the development of public policy and to business, governmental
and intergovernmental programs and educational initiatives that will enhance
environmental awareness and protection.
Openness to Concerns
To foster openness and dialogue with employees and the public, anticipating
and responding to their concerns about potential hazards and impacts of
operations, products, wastes or services, including those of transboundary
or global significance.
Compliance and Reporting
To measure environmental performance; to conduct regular environmental
audits and assessments of compliance with company requirements, legal
requirements and these principles; and periodically to provide appropriate
information to the Board of Directors, shareholders, employees, the authorities
and the public.