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Sustainability reporting. John Maddocks - CIPFA. Sustainability accounting and reporting can …. … ‘enable the systematic identification and interlinking of the economic, social and environmental costs and benefits of organisational strategies and actions’

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Sustainability reporting

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Sustainability reporting

Sustainability reporting

John Maddocks - CIPFA

Sustainability accounting and reporting can

Sustainability accounting and reporting can …

… ‘enable the systematic identification and interlinking of the economic, social and environmental costs and benefits of organisational strategies and actions’

Source:Accounting for sustainability: Practical insights (2010)

Voluntary reporting frameworks

Voluntary reporting frameworks

  • Prince’s ‘Accounting for sustainability project (A4S)

    • ‘Connected Reporting Framework’ (CRF)

    • Embed sustainability into decision making

  • Global Reporting Initiative (GRI)

    • G3 reporting framework launched 2006

  • International Integrated Reporting Committee

    • launched in 2010, includes A4S and GRI

    • Aim - a globally accepted framework for integrated reporting

Frem sustainability reporting guidance

FReM Sustainability reporting guidance

2010/11 dry run

2011/12 revised

Greening government


Greening government commitments 2015 targets

Greening government commitments – 2015 targets

  • Reduce greenhouse gas emissions by 25% from a 09/10 baseline

  • Reduce waste by 25% from a 2009/10 baseline

  • Reduce water consumption from a 2009/10 baseline

  • Ensure government buys more sustainable and efficient products and engages with its suppliers to understand and reduce the impacts of its supply chain


Frem guidance focus on environment

FReM guidanceFocus on environment

Small number of key environmental indicators:

Greenhouse gas emissions


Finite resources: water

Linked to financial information

Short narrative - performance and targets

Two new areas to report on

Two new areas to report on

Biodiversity action plans

Sustainable procurement

No financial information required on these two aspects

Greenhouse gas emissions

Greenhouse gas emissions

  • Greenhouse gas protocol & Defra guidance

  • GHG emissions to be reported include:

    • Direct emissions from sources owned and controlled by the organisation (e.g. gas boilers)

    • Indirect emissions from energy supplied by third parties (e.g. electricity)

    • Emissions arising from official business travel directly paid for by the organisation



Minimum reporting requirements:

  • Absolute values for waste produced by the organisation (administrative and operational, not including construction)

  • Categories:

    • Total waste

    • Landfill

    • Recycled

    • Incinerated/energy from waste



  • Direct water use

  • Broken down by source:

    • Water from 3rd party supplier

    • Abstracted water

    • Collected water

Report format

Report format

  • Report format is not prescribed: ‘… develop format to fit their business …’

  • Minimum should include:

    • Overall strategy

    • Three indicators – GHG, waste, water

    • Two overviews – biodiversity, procurement

    • Brief commentaries on reported performance and future plans

    • supported by notes

Example of part of report

Example of part of report

Cipfa sustainability reporting

CIPFA ‘Sustainability reporting’

  • Builds on A4S approach and HMT guidance

  • Considers inclusion of additional indicators for:

    • social

    • economic

    • governance

  • Focus where greatest value added

  • Small number of key indicators

  • Forward looking

  • Embedding

  • Hr example

    HR example

    Sustainability reporting

    Sustainability ReportWest Sussex County Council

    First published 2007, reported on:

    • General sustainability

    • Waste

    • Transport

    • Resource use

    • Procurement

    • Buildings

    • Workplaces

    • Climate change

    • People

    West sussex web four examples

    West Sussex – web - four examples

    Making it happen

    Making it happen

    • Collaboration across teams

    • Identify scope of report

    • Material and strategically important metrics

    • Identify existing data and gaps

    • Implement systems and processes to extract data

    • Address issues of comparability, completeness and quality

    • Adopt a clear reporting style, comparing performance over a number of years

    • Link to decision making

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