Sustainability reporting
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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

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’

Source:Accounting for sustainability: Practical insights (2010)


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

2010/11 dry run

2011/12 revised

Greening government

commitments


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

    Source http://sd.defra.gov.uk


FReM guidanceFocus on environment

Small number of key environmental indicators:

Greenhouse gas emissions

Waste

Finite resources: water

Linked to financial information

Short narrative - performance and targets


Two new areas to report on

Biodiversity action plans

Sustainable procurement

No financial information required on these two aspects


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


Waste

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


Water

  • Direct water use

  • Broken down by source:

    • Water from 3rd party supplier

    • Abstracted water

    • Collected water


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


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


    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


    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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