Corporate Environmental Reporting
What content to include?
Checkpoint
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Contents
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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
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9. Targets |
- Quantified targets set
- Targets distinguished from objectives
- Targets are realistic and challenging
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10. Legal compliance |
- Prosecutions and formal warnings
- Fines
- Breaches of consent permits
- Causes and effects of the incidents
- Measures taken to ensure future compliance
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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
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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
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13. Financial information |
- Environmental expenditure
- Environmental provisions and liabilities
- Environmental programme savings
- Environmental accounting procedures
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14. Sustainability |
- Quantifiable indicators of sustainability
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15. Independent
verification |
- Method of verification
- What has and has not been verified
- Accuracy and veracity of the report
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* Extracted from the publication "Guide to Environment and Energy Reporting and Accounting 1997" by the Association of Chartered Certified Accountants (ACCA).