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Environmental Key Performance Indicators

Environmental Key Performance Indicators



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Published by sb3stripes

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Published by: sb3stripes on Aug 05, 2009
Copyright:Attribution Non-commercial


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Foreword by Sir Digby Jones3Executive Summary4Contents5Chapter 17
1.1 The purpose of the Guidelines 71.2 Who are these Guidelines for?71.3 Policy and regulatory context91.4 Why manage and report environmental performance?101.5 Why use environmental KPIs?121.6 Current reporting situation131.7 Types of report131.8 Guidelines and frameworks141.9 Principles of reporting15
Chapter 218
2.1 How were these key performance indicators determined?182.2 The KPIs182.3 How to determine reporting boundaries212.4 Reporting on direct and indirect KPIs22
Chapter 324
3.1 The reporting process243.2 How to use these Guidelines26
Chapter 428
4.1 Emissions to Air284.2 Emissions to Water404.3 Emissions to Land454.4 Resource Use534.5 Supply Chains624.6 Products64
Chapter 1
1.1 The purpose of the Guidelines
The purpose of these Guidelines is to:
Give clear guidance to companies on how to report on their environmental performanceusing environmental Key Performance Indicators (KPIs)
Define which KPIs are most relevant to which sectors, and
Set out the business rationale for managing environmental performance using KPIs.These Guidelines place no new mandatory requirements on business and they havebeen designed, as far as possible, to be compatible with other reporting guidelinesand frameworks. Companies using them will be well-placed to respond to requirementsfor a business review brought in by the EU Accounts Modernisation Directive.The Guidelines aim to help businesses address their most significant environmentalimpacts, and report on these impacts in a way that meets the needs of a range ofstakeholders. They set out 22 environmental KPIs that are significant to UK businessesand describe which KPIs are most significant to which business sectors. The majority ofsectors (c.80 per cent) have five or fewer relevant KPIs and no sector needs to report onmorethan ten. For most companies greenhouse gas emission is the most significant KPIand the Government expects business to tackle its climate change impacts.
1.2 Who arethese Guidelines for?
These Guidelines are for all businesses operating in the UK. The Government believes thatthere are sections of the business community that will find these Guidelines particularlyuseful, for example:
First-time reporters:
There are many companies that do not currently report their environmental performance.These Guidelines are a practical guide to identifying and reporting environmental KPIsand signpost to other guides and frameworks which might be useful;
Businesses required to produce a Report Business Review under the AccountsModernisation Directive (AMD):
If the directors have decided that there are environmentalmatters which should beincluded in the Business Review then these Guidelinesoffer KPIs which can be usedto quantifiably report this information;
Chapter 1
Small and Medium-Sized Enterprises (SMEs):
Some SMEs are already effectively managingand reporting on their environmentalperformance; others have such a negligible impact on the environment that reportingwill be a low priority. But there are SMEs that can benefit from improving, and reportingon, their environmental performance; for example,an SME might be part of a supplychain containing a larger company that expects its suppliers to behave responsibly.These Guidelines show how SMEs can cost-effectively manage and report theirenvironmental performance using KPIs. Tools such as BS8555 will also be of assistancein helping SMEs manage their environmental performance;
Experienced reporters:
The Guidelines show how companies can address environmental impacts in their supplychains and products, and demonstrate their own environmental performance to existingand potential customers; and,
The Public Sector:
Whilst aimed at businesses, some of the KPIs will be relevant to public sector organisations.In addition, therewill also be secondary users of the Guidelines, i.e. users of the informationwhich companies disclose, for example:
When a company reports using the standard framework provided by these Guidelinesinvestors will be able to assess environmental performance effectively. Where a businessdoes not use these Guidelines, investors will need to consider whether that business isusing other recognised, sector-specific and/or bespoke environmental KPIs to manageand improve their environmental performance;
Other stakeholders:
Abusiness can demonstrate to other stakeholders its progress towards sustainabledevelopment through the use of recognised guidelines and frameworks with appropriateperformance indicators; and,
The Government is committed to evidence-based policy making; the extent to whichbusiness uses these, and other recognised guidelines and frameworks will help shapefuture policy in this area.

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