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Sustainability reporting

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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  1. Sustainability reporting John Maddocks - CIPFA

  2. 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)

  3. 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

  4. FReM Sustainability reporting guidance 2010/11 dry run 2011/12 revised Greening government commitments

  5. 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

  6. 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

  7. Two new areas to report on Biodiversity action plans Sustainable procurement No financial information required on these two aspects

  8. 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

  9. 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

  10. Water • Direct water use • Broken down by source: • Water from 3rd party supplier • Abstracted water • Collected water

  11. 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

  12. Example of part of report

  13. 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

  14. HR example

  15. Sustainability ReportWest Sussex County Council First published 2007, reported on: • General sustainability • Waste • Transport • Resource use • Procurement • Buildings • Workplaces • Climate change • People

  16. West Sussex – web - four examples

  17. 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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