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  

  1. Be genuinely informative and include forward-looking elements.
  2. Be material, relevant and timely.
  3. Describe your strategy, and associated risks and opportunities, and explain the board’s role in assessing and overseeing these.
  4. Make reporting accessible and appropriately integrated with other information.
  5. Use key performance indicators that are linked to strategy and facilitate comparisons.
  6. Use objective metrics where they apply, and evidence-based estimates where they do not.
  7. Get independent assurance.

 

Source: International Corporate Governance Network, statement and guidance on non-financial business reporting, December 2008

 

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