Corporate Environmental Strategy最新文献

Increasingly, companies are issuing their sustainability and related reports in electronic format. Web-based reports have many advantages, not least in reduced distribution costs. However, research shows stakeholders are frustrated by reports that are difficult to navigate, search and read, and which are generally user-unfriendly. Bearing these thoughts in mind, Next Step Consulting and the Association of Chartered Certified Accountants (ACCA) have developed a Guide to Best Practice, which outlines the most effective approaches for web-based sustainability reporting.

In developing the Guide, current reporting activity was surveyed to analyse how electronic reporting is developing and as well as comparing reporting media. In carrying out the research, the focus was on how leading firms are using various elements of web reporting, both basic and advanced, exploring how to reach target audiences and fulfill their expectations, and outlining the relevant criteria for the ACCA Reporting Awards.

The seven deadly sins of web reporting identified by the Guide include “death by download”, failure to promote the site, placing reports where they cannot be easily found, and discouraging feedback and dialogue.

This article is an edited version of the full Guide.¹ The full Guide includes many examples of best practice, together with a comprehensive glossary and resources section.

The drivers for sustainable growth are discussed, as the authors look at how uncertainty leads to business innovation on one hand, and an ever-increasing demand for corporate transparency on the other. That sustainable growth does require attention to the triple-bottom line continues to be underlined by the daily e-wire of current events. As a result of increased corporate accountability, examples of environmental/social responsibility partnerships between business and public interest groups are continuing to grow. According to authors Hedstrom and Isenberg, who bring their international consulting experience to bear, what only a few years ago was viewed as non-strategic is now viewed as core to the future strategy.

Improving environmental performance extends beyond the direct activities of an organisation. The activities of suppliers and sub-contractors also have an impact on the environmental profile, particularly for the procurer of a large number of goods and services. Project Acorn¹ provides a six-level staged approach to implementation of the international environmental management systems (EMS) standard ISO 14001 and the European Union's Eco-management and Audit Scheme (EMAS), with recognition at each Level of the Acorn model. The Acorn approach helps organisations of all sizes in all business sectors to engage in environmental improvement, by identifying, managing and measuring their key environmental impacts.

The independent audit at each Level provides suppliers with evidence of their achievement and progress towards ISO 14001 and/or EMAS. This benefits the customer who can avoid the need for second party audits of their supply chain. Suppliers are then protected from the scenario of multiple audits from their customers. Organisations can integrate the Project Acorn model into their supply chain strategy to engage suppliers in environmental management and performance improvement. The Acorn model has already achieved success, as demonstrated through pilot scheme case studies, and is supported by the United Kingdom Government, trade associations, environmental organisations, large “blue chip” companies and service providers. There is considerable interest in the model both inside and outside the UK, as the benefits of a staged approach to environmental management together with performance measurement become clear. Project Acorn's staged approach is a very powerful way to make an EMS really work.

Current trends suggest that we are entering a new phase of reporting that places more emphasis on social responsibility, and yet there remains a significant group of companies that has still not got to grips with environmental reporting. While some companies produce fully electronic comprehensive reports of all their global social and environmental impacts, others are struggling to implement localised environmental management systems (EMS).

A survey conducted this year by csr network Ltd¹ gives an in depth analysis of the state of reporting today. Based on the survey, this article looks at the differences in approach and content across industry sectors. What drives some to expose their activities to the scrutiny of external verification while others are struggling to measure their energy consumption?

This article will highlight some of the findings of the survey: the how, the what and the who. In particular we will examine the changes in mediums of communication — how companies report-from hard copy report to the Internet. We will then illustrate the current trends in what is being reported and how this reflects company strategy and commitment to sustainability. And finally the article will give an idea who is doing what, by highlighting some of the industry sectors.

CLP Power Hong Kong Ltd. believes that environmental reporting is a management tool and a means to keep track of and to improve performance. Although it is relatively new to Asian power utilities, external reporting on environmental performance is becoming an international norm. There are some notable leaders in this field including those in Europe and in Northern America. We issued our first external environmental report (which also included elements on safety and health) in 1997 which was the first of its kind by local companies in the Hong Kong Special Administrative Region. Our report in 2000, known as Environment, Health and Safety Review 2000 was awarded the Best Environmental Report from the Hong Kong Eco-business Awards 2000.

From our experience, external environmental reporting offers the advantages of maintaining good relations and partnerships with stakeholders, aligning with international best practice, improving environmental performance, and gaining external recognition.

In this article, we will present our overall system on environmental reporting, share our experience in the production process of an environmental report with particular focus on the critical elements and considerations involved, and lastly discuss the benefits of environmental reporting to the company. The use of Intranet to facilitate reporting and the computerised information system in CLP Power are also briefly discussed.

Companies can contribute to improving quality of life through their products and services, and also through operating in an environmentally and socially responsible way, i.e. both through what they do and how they do it. In other words, by providing “sustainable” products and services that bring improved quality of life while reducing social and environmental burdens. This article presents the results of a case study conducted by Procter & Gamble showing the environmental improvements in the manufacture and use of laundry detergents during the last decade.