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Frequently Asked Questions (FAQs)

		As a minimum - elements in ETWB Circular Memorandum No. 1/2007, including: Controlling Officer's Profile of Key Responsibilities; Environmental Goal; Environmental Policy; Environmental Objectives, Targets and Milestones; Environmental Management and Performance ; Environmental Actions Requiring Special Attention
		To go beyond the minimum - additional elements in EPD's A Guide to Environmental Reporting for Controlling Officers
		To go further - additional elements in EPD's A Benchmark for Environmental Performance Reports
		Click here to ETWB Circular Memorandum No. 1/2007
		Click here to A Guide to Environmental Reporting for Controlling Officers
		Click here to A Benchmark for Environmental Performance Reports

		Reflect and address the significant, relevant, direct and indirect environmental issues arising from your programme and policy areas as well as your operations
		Sufficiently reflect the size, nature and the environmental influence of your department/bureau/organization
		Incorporate the recommendations provided in the ETWB Circular Memorandum No. 1/2007 and EPD's A Guide to Environmental Reporting for Controlling Officers
		Include other related requirements of your department/bureau/organization and where possible, e.g. efficiency enhancement, budget-saving initiatives, sustainable practices and policy decisions, supply-chain management, occupational health and safety requirements, etc.
		Seek opportunities for policy integration, e.g. environmental, health and safety policy, sustainability policy
		Incorporate ISO 14001 EMS Standard requirements on policy if your department/bureau/organization is planning to adopt the system, certify to the Standard or operate in line with its requirements.
		Review policies of relevant departments/bureaux/organizations in Hong Kong and other countries for ideas and inspiration
		Click here to ETWB Circular Memorandum No. 1/2007
		Click here to A Guide to Environmental Reporting for Controlling Officers
		Click here to Corporate Environmental Reporting

		Should balance the coverage of general issues with significant and controversial issues
		All issues must be relevant to a department's core operations or programme areas, or to a bureau's core policy and supervisory areas
		Incorporate issues that address stakeholder concerns and target audience-expectations
		Incorporate issues that will require special attention in the short, medium and longer terms
		Select issues that link environmental policy commitments with significant aspects and performance, i.e. a link or thread running through the report sections
		Click here to Step-by-Step Guide Section 1 "EPR Production Process"
		Click here to Step-by-Step Guide Section 2 "Essential Elements of an EPR"
		Click here to Step-by-Step Guide Section 3 "Elements of a Well-prepared EPR: I. Communication; II. Relevance"

		Report readers, target audiences or stakeholders may include the HKSAR government, other local and overseas government departments/bureaux, the general community and specific communities with concerns related to the reporting department/bureau, local and international NGOs, educational institutions, staff, contractors and the general public.
		Report readers or stakeholders are likely to be concerned with:
		Approach to and progress with significant and controversial issues relevant to the operations and decision-making of the reporting department/bureau Vision, policy and commitment towards environmental protection and/or sustainability Direction and actual programmes to attaining the vision and commitment Any changes in policy in the short- and long-term future Achievements and improvements in environmental performance with regard to relevant significant issues, and how these benefit Hong Kong and its communities Future targets
		Report readers or stakeholders' concerns should be addressed with an honest and balanced view, e.g. do not hide or evade issues, do not distort achievement levels, explain why certain efforts/targets failed and provide proposed remedial measures, etc.
		Click here to Step-by-Step Guide Section 3 "Elements of a Well-prepared EPR: II. Relevance: 6. Stakeholders and Report Target Audience"

		To comprehensively and meaningfully report on environmental performance, 3 basic, logical steps should be included at a minimum. These are: 1) describing the environmental issues related to the programme and policy areas and operations of your department/bureau/organization; 2) describing the specific initiatives and programmes that target those mentioned environmental issues; 3) describing the results and environmental outcomes of the initiatives and programmes undertaken.
		Step 3 must be included to satisfactorily meet the aim of reporting. It is not enough just to describe the initiatives and programmes undertaken. This alone does not provide an indication of how environmental performance is improved.
		Develop and use indicators as needed to describe the results and environmental outcomes
		Use normalized indicators wherever possible and appropriate
		Click here to Step-by-Step Guide Section 3 "Elements of a Well-prepared EPR: IV. Performance: 14. Metrics and Indicators"
		Click here to COER Guide Annex 6 Examples of Analysis of Environmental Performance

		To measure performance:
		Pick direct, measurable indicators that enable you to track the key environmental impacts, benefits or results arising from your operations and the environmental programmes implemented. These indicators should support the collection of data by measurement, counting, or mathematical estimation. Examples include: "monthly/yearly electricity consumption in kWh" for operational statistics or an energy conservation programme; "number of participants", "number of training sessions", and/or "number of environmental topics covered" for an environmental training programme; "number of types of environmentally-preferable products procured" for a green purchasing programme; "number of incidents exceeding environmental license limits" for a compliance improvement programme. For other example indicators, refer to reports prepared by other public sector organizations and the ISO 14031 guidance on environmental performance indicators
		To report performance:
		Include direct indicators that report on the results of the environmental programmes implemented in absolute terms (e.g. total tonnes of paper collected for recycling). Note that it is also important to support quantitative results with qualitative explanations of performance (e.g. for green procurement, how you define "environmentally preferable product") To extend further, include normalized indicators (or relative indicators) to supplement or emphasize information (e.g. tonnes of paper collected for recycling per employee, per project or per office) Include a good mix of management performance indicators (e.g. indicators on environmental policy implementation and awareness raising), operational performance indicators (i.e. indicators on environmental consumption and waste generation levels arising from your operations) and environmental condition indicators (i.e. indicators on the resultant environmental condition given the impact/influence of your operations).
		Click here to COER Guide Annex 6 Examples of Analysis of Environmental Performance

		Best to follow the specification in the ETWB Circular Memorandum No. 1/2007 which is the use of the calendar year
		In line with best reporting practices, should consider adopting a timeframe that is most relevant and meaningful to measure and report environmental performance in accordance with the operations/programme areas/decision-making cycle
		For environmental reports incorporated in annual reports or sustainability reports, the reporting timeframe could be the financial year to ensure consistency and integrity of the integrated report
		For reporting organizations operating within a specific fiscal year timeframe (e.g. educational institutions), the fiscal year could be used if it is best to reflect the corresponding environmental performance
		Click here to ETWB Circular Memorandum No. 1/2007

		Set departmental objectives and if needed, divisional objectives to support the departmental objectives
		Then define targets as per these objectives
		Targets could be phased into longer terms, e.g. 2-year targets, 3-year targets, 5-year targets
		Set reasonable, achievable yet challenging and meaningful targets
		Consult individual operating units and divisions to devise the most applicable target levels
		Use historical data as a reference when setting targets
		Consider other departmental/divisional objectives and targets in related areas to seek opportunities to integrate or set complementary objectives and targets
		Click here to Step-by-Step Guide Section 3 "Elements of a Well-prepared EPR: IV. Performance: 16. Targets"
		Click here to COER Guide Annex 5 Examples of Environmental Targets and Milestones

		Identify the specific concerns and expectations of fellow staff members and management level with regard to environmental performance improvement and seek opportunities to address these concerns through the implementation of environmental programmes and the reporting of the achievements
		Example: the achievement of environmental measures suggested by staff; environmental cost savings; environmental awards won by the department/bureau/organization; environmental outreach and charity programmes with staff and management involvement, etc.
		Reporting as a means to measure, evaluate, reflect upon and plan for environmental performance and improvement for the reporting department/bureau as a whole
		Reporting provides assurance and benchmarking opportunities for management level
		Reporting as a means to recognize efforts and achievements of fellow staff members

		No readily available template exists that would be appropriate for all organizations (i.e. "one size doesn't fit all")
		Develop your own template using the guidance provided in the ETWB Circular Memorandum No. 1/2007, EPD's A Guide to Environmental Reporting for Controlling Officers and A Benchmark for Environmental Performance Reports
		Also observe international guidelines and guidance (e.g. Global Reporting Initiative (GRI), the Coalition for Environmentally Responsible Economies (CERES), Association of Chartered Certified Accountants (ACCA))
		Also observe how other departments/bureaux structure their report
		Review reports prepared by other organizations and companies that have received awards (e.g. ECC's Eco-Business Awards, ACCA's Environmental Reporting Awards)
		Click here to Step-by-Step Guide Section 2 "Essential Elements of an EPR"
		Click here to Step-by-Step Guide Section 3 "Elements of a Well-prepared EPR: I. Communication; II. Relevance"
		Click here to Useful Resource Documents, Reference Materials and Links for international guidelines and environmental reports of other organizations

		There will have to be trade-offs
		Consider what is most important to the department/bureau
		Consider any urgent matters and stakeholder concerns that must be addressed
		Consider how reporting could help the department/bureau address those urgent matters
		Strike a reasonable balance between both needs, e.g. a medium sized report meeting all of the PELB requirements and a number of more important and relevant EPD Guidebook and Benchmark Tool requirements.
		Pick and screen issues effectively, for example
		Use effective and concise presentation methods to overcome length constraints, e.g. tables, charts, pictures, highlights, bullet points, lists, etc.
		Identify strategy to expand reporting in the future
		Click here to ETWB Circular Memorandum No. 1/2007
		Click here to A Guide to Environmental Reporting for Controlling Officers
		Click here to A Benchmark for Environmental Performance Reports

		Should choose a medium that best fits the department/bureau's needs with respect to policy, monetary resources, human resources, time resources, distribution needs, concerned stakeholder group's coverage and accessibility
		Should observe and consider:
		the memo from EPD on the distribution of hardcopies to libraries and EPD resource centres the government's general initiative towards paperless office language requirements, disadvantaged groups' requirements environmental impacts (e.g. paper vs CD-Rom vs web vs electronic file) the government's (i.e. ITSD) requirements with respect to web publishing useful references for reporting by the web, e.g. Association of Chartered Certified Accounts (ACCA)'s guidebook on web reporting Click here to Useful Resource Documents, Reference Materials and Links for ACCA's guidebook

		Current government requirement - by end of each calendar year a report for the previous calendar year should be published, e.g. by end of 2003 a report reporting on year 2002 should have been published
		Best practice - to publish a report within the first quarter of the next reporting year so that the targets are meaningful in timing, e.g. by first quarter 2003 publish year 2002 report including year 2003 targets
		Click here to ETWB Circular Memorandum No. 1/2007

		First, satisfy the distribution requirements of the ETWB Circular Memorandum No. 1/2007. An updated distribution list is provided in this website
		Identify additional interested parties and concerned stakeholders (especially in light of environmental issues and expectations) and generate a distribution list with confirmed contact information (e.g. names, emails, addresses, telephones, etc.)
		Consider the best method of distribution (e.g. papercopy or email of electronic file or web posting followed by an email notice); uploading to the internet has become a very popular method but it is essential to ensure that the web report is fully accessible and readable based on any technicalor IT constraints.
		For distribution of papercopies, determine the number of copies each target audience group will need
		Distribute in accordance with the generated distribution list
		Click here to ETWB Circular Memorandum No. 1/2007
		Click here to the updated distribution list

		Provide convenient feedback mechanism, e.g. feedback form attached to papercopy for faxing
		Invite comments and include complete feedback pathway contact information, e.g. a name/post with contact information, web feedback mechanism
		Follow-up phone calls to specific target audience groups identified that may potentially provide feedback
		Include commitment to address and acknowledge feedback in the next report so that readers know their feedback will be considered and it is worth their while to provide feedback
		Strike a reasonable balance between both needs, e.g. a medium sized report meeting all of the ETWB requirements and a number of more important and relevant EPD Guidebook and Benchmark Tool requirements.
		Hold targeted feedback meetings/workshops with key stakeholders
		Click here to Step-by-Step Guide Section 1 "EPR Production Process: Step 4 Possible Follow-ups"
		Click here to A Guide to Environmental Reporting for Controlling Officers

		EPRs should be verified because verification ensures the credibility of the EPR and provides assurance of the report contents to readers
		Reporting organizations are encouraged to make use of the AA1000 Assurance Standard (i.e. a standard developed by AccountAbility that provides guidance on implementing a credible, systematic verification process) to assess, plan, describe and oversee the implementation of the verification process for their EPRs
		Verification must be done by an independent, third party, e.g. professional consultant that has not been involved in the report preparation process, to maintain the integrity of the exercise and the verification statement
		Following the verification process, a verification statement (or validation statement or assurance statement) is produced. This statement should be included at the end of the EPR to demonstrate that the report is credible and accurate
		Click here to Step-by-Step Guide Section 4 "Systematic Techniques to Improve your EPR" to learn more about verification and other useful techniques
		Click here to Useful Resource Documents, Reference Materials and Links for the AA1000 Assurance Standard

		Collectively through the EPD website on a collection of local government reports
		Individually through the specific government department's website
		Contact green manager if the report is not posted on the website
		Click here to A Collection of Local and Overseas Environmental Performance Reports

		Conduct a benchmarking exercise by:
		First identify a suitable report(s) produced by a comparable department(s)/bureau(x)/organization(s), whether local or overseas Secondly identify a framework of comparison (i.e. a benchmarking framework), e.g. EPD's A guide to Environmental Reporting for Controlling Officers and A Benchmark for Environmental Performance Reports, or international reporting guidelines such as GRI, ACCA Evaluate the quality of your report and the others' reports with respect to each requirement as specified in your chosen benchmarking framework Compare the evaluation results Identify achievements and shortfalls Produce recommendations and/or areas of improvement for next report
		Click here to A Benchmark for Environmental Performance Reports to download its pdf version
		Click here to download the Self-Scoring Template
		Click here to Useful Resource Documents, Reference Materials and Links for international guidelines and environmental reports of other organizations

		In 2001 the HKSARG Sustainable Development Unit was established to support the government's sustainability initiatives, including the promotion of sustainable development and the sustainability assessment of major government policies and projects. In 2003, the Council for Sustainable Development was established by the Chief Executive to advise the Government on raising the awareness of and engaging the community in the promotion of sustainable development and on the development of a sustainable development strategy for Hong Kong that will integrate economic, social and environmental perspectives.
		Consult guidance on environmental, health and safety (EHS), social and sustainability reporting, e.g. ACCA guidance, GRI and CERES guidelines, and sustainability reports prepared by other organizations
		Review your responsibilities and operations to identify the economic, social and environmental issues that are relevant to your department/bureau
		Conduct a gap analysis to identify how your department/bureau is addressing relevant economic, social and environmental issues against international benchmarks and guidelines
		Identify performance areas that the department/bureau can begin to address related to health and safety, social and economic issues, as well as integrated or cross-cutting sustainability issues
		Develop and determine a strategy for issue performance and data collection
		To further sustainability, produce an integrated report such as Environmental and Social Report or Environmental, Health and Safety (EHS) Report or a Sustainability Report
		To address sustainability, produce a sustainability report covering and relating economic, environmental and social issues
		Click here to Useful Resource Documents, Reference Materials and Links for international guidelines and more information