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A Guide to Corporate Environmental Performance Reporting - Chapter 2
There
are many ways to develop an environmental performance report. An organization
has the flexibility to choose the best ways to serve its own needs. Below
are some basic considerations that the top management of an organization
could attend to before writing the report :
1.
Decide on your Organization's Objectives of Reporting
A
well-defined set of objectives is the essential key to produce a quality
environmental performance report with clear focus. The following are good
examples taken from a pool of well-written reports with appropriate adaptations
:
- to demonstrate
how far the organization has and will incorporate environmental considerations
when formulating and executing its policies and operations;
- to demonstrate
the top management's level of awareness on the environmental aspects
arising from the organization's policies, operations, services and products;
- to illustrate how
environmental issues are being managed and addressed;
- to describe how
the organization intends to improve its environmental performance in
future;
- to raise internal
staff's awareness and develop a sense of responsible care for the environment;
- to establish the
organization's position or reputation on environmental issues; and
- to provide documentary
evidence on the environmental performance of the organization.
2.
Appoint Responsible Persons
The organization might
need to appoint a person to coordinate the collection and consolidation
of data or information in producing the report. Depending on the size
and complexity of the organization, this person might need a small team
of key staff from major work areas within the organization who would contribute
their own share of information input.
3.
Identify your Target Audiences, their Needs and Expectations
There are many potential
readers, such as :
- share-holders;
- potential investors;
- customers;
- lenders and insurers;
- overseas partners
and joint ventures;
- regulatory authorities;
- consumer interest
groups;
- general public;
- employees;
- trade associations;
- suppliers and
contractors;
- opinion-formers,
including print and electronic media, academics and environmental groups;
and
- other organizations
in the same business.
Having identified
the target audiences, the organization may need to consider the expectations
of the report readers in deciding what to report, and possibly in setting
objectives and targets. The management of the organization can obtain
views through any available formal and informal channels.
4.
Decide on Report Format
The organization can
choose to publish the report as either :
- a chapter or a
section of the organization's annual report; or
- a "stand-alone"
environmental performance report.
Multi-media techniques
such as websites can be employed in addition to printing hard copies of
the report.
5.
Decide on Report Style
The style of the environmental
performance report largely depends on who are the identified key target
audiences. A journalistic style will appeal more to the general public
whereas a business-like technical report will suit a more informed audience.
As a general rule, the report should be :
- concise, factual
and focused;
- readily understandable
to the intended reader; and
- properly balanced
in its use of text, illustrations, and presentation of data through
charts and tables.
6.
Decide on The Timing of Publication
Organizations
are recommended to produce environmental performance reports annually.
The reports can be published during the calendar year that follows the
calendar year being reported on. If an environmental performance report
is to be published as a chapter or a section of the organization's annual
report, their production schedules would need to be well synchronized.
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