Improving reports on company and organization performance can facilitate change. Including the internal and external environmental and social costs makes it easier to understand how well a company or organization or country is really doing.

1. Environmental Management
Reporting
David A. Bainbridge
Associate Professor
Marshall Goldsmith School of Management
Alliant International University
2008

2. Sustainability
Environmental Management
Reporting is an essential tool in the
effort to make organizations,
communities and countries more
sustainable
To “meet the needs of the present
without compromising the ability of
future generations to meet their needs”

3. EMR - Purpose
Environmental reporting is the publication of
information about the environmental impacts
of your operations, business, products, and
services
One of the key goals of EMR is increasing
transparency about the sustainability of
organizations operations, goods, services and
programs

4. Stakeholder perspective
EMR takes a broader view of reporting
than traditional accounting and reporting
that was almost exclusively financial
EMR recognizes that a range of
stakeholders need access to more
information to make informed decisions
and choices

5. What value?
EMR takes resources, money and time, but:
EMR can improve your image in the public
eye and relationships with the local
community and regulators
EMR can help employees identify more
closely with the organization and increase
motivation and commitment
EMR will raise your environmental and social
profile in the business market and help you
stand out from competitors.

6. Goals
Reporting the economic, environmental
and social costs and benefits of
organizational operation
Measuring and disclosing these
impacts
Reporting outcomes and trends
Noting challenges, failures,
opportunities and successes

7. Benchmarking
EMR allows for benchmarking with
respect to laws, standards, and
initiatives
Benchmarking against the best in the
world will enable progress to be made
more quickly

8. Comparison
EMR allows comparisons to be made
between organizations, divisions,
departments, and products
These reports help find and spread
best practices around the world
EMR allows consumers to compare
and choose wisely

9. Demonstration and Monitoring
EMR allows managers, leaders,
workers and stakeholders to understand
impacts and opportunities
Measurement makes management
possible and compares performance
EMR facilitates monitoring and year to
year comparisons

10. Standards
There are many approaches in use, but
the most important standard is the
Global Reporting Initiative (started by
the UN in the late 1990s)
GRI is now independent and full details
can be found at
www.globalreporting.org
EMAS is widely used in Europe, often
in conjunction with GRI

11. GRI Approach
The GRI initiative has been very
gentle, working on a consensus basis
Reporting guidelines and supporting
materials are readily available and
subject to testing and continued
improvement
General and sector specific information
is being developed and refined

12. The Guidelines
The GRI
sustainability
reporting guidelines
include principles for
reporting, quality
criteria, protocols
and disclosure
notifications

13. GRI issues

14. GRI Topics
Economic
Environmental
Social

15. Economic
Market
Customers
Suppliers
Employees
Finance

16. Environmental
Materials, energy, water
Emissions, effluents, and waste
Impacts from products and services
End of life, disposal or recycling
Compliance
Transport
Biodiversity

17. Social
Labor practices
Human rights
Society
Product responsibility

18. Labor practices
Employment
Labor/management relations
Health and safety
Training and education
Diversity and opportunity

19. Human rights
Non-discrimination
Freedom of association and collective
bargaining
Child labor policy
Forced and compulsory labor policy
Disciplinary practices
Security practices
Indigenous rights

20. Society
Community building and support
Anti-bribery and anti-corruption
Legal and fair political contributions
Education and competitiveness
Fair competition and pricing
Equitable distribution of impacts and
profits
Charitable activities

21. Product Responsibility
Worker health and safety
Customer health and safety
Community health and safety
Products and services that add value
Advertising that is honest
Respect for privacy

22. EMR challenges
Focus resources on issues that matter
Not reporting qua reporting, but reporting to
make a difference
This will make reports from different sectors
and even different companies very different
Reporting may also vary from country to
country or region to region
The goal should always be to add value!

23. Sector Guidelines
Take advantage of sector guidelines
details developed to help:
Tour operators
Telecommunication
Mining and metals
Public agency
Logistics and transportation

24. Indicator protocols
Provide definitions, compilation
guidelines and other information for
each of the performance indicators

25. Technical protocols
Are created to provide guidance on
reporting issues
Report boundaries, detail, etc.
Related to sector and general
guidelines

26. EMR for all
Almost all the reporting done to date
has been larger corporations
The challenge is to bring EMR within
reach of all organizations
Small companies, government
departments, schools, and NGOs

27. The challenge
Time is of the essence
Global warming and global change are
reaching criticality
Regional problems are growing
Local problems are severe in many
areas of he world
EMR can help

28. 2020 Added
More info at www.truecostalways.com
ISOS Group www.isosgroup.com
GRI www.globalreporting.org