C10.3.3 Report Compilation
A suggested approach to an environmental report is as follows:
- Introduction by the most senior person within the organisation.
- Executive Summary.
- The Environmental or Sustainability Policy.
- Introduction to the organisation.
- Description of the management systems.
- Significant Environmental Impacts.
- Environmental Objectives and Targets or Performance Indicators.
- Progress in meeting the Environmental Objectives and Targets or Performance Indicators.
7 steps to better non-financial reporting
- Be genuinely informative and include forward-looking elements.
- Be material, relevant and timely.
- Describe your strategy, and associated risks and opportunities, and explain the board’s role in assessing and overseeing these.
- Make reporting accessible and appropriately integrated with other information.
- Use key performance indicators that are linked to strategy and facilitate comparisons.
- Use objective metrics where they apply, and evidence-based estimates where they do not.
- Get independent assurance.
Source: International Corporate Governance Network, statement and guidance on non-financial business reporting, December 2008