Environmental reporting is primarily concerned with reporting an organisation’s environmental performance and is the focus of this topic. Sustainability reporting incorporates environmental performance reporting but also covers much broader aspects of an organisation’s activities, including social, economic and governance performance.

The requirements and contents of an environmental report are explained in this topic including how to report environmental management system performances, as well as the requirements for mandatory reporting of greenhouse gases and other impacts contained in the Companies Act and related regulations. Also included in this topic are details for EMAS registration, which requires detailed information on specific performance indicators. The environment report, which EMAS refers to as an Environmental Statement, must also be independently verified and made publicly available.

Given the threats associated with climate change, greater importance is also being placed on reporting carbon and other greenhouse gas emissions.

Non-financial Reporting

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