Integrated Environmental Management Information Series

Environmental Reporting
17 D ep ar tmen t o f
Envi ro n m en tal Affairs an d To u rism
 Environmental Reporting

Other topics in the series of overview information reports on the concepts of, and approaches to, integrated
environmental management are listed below. Further titles in this series are being prepared and will be made
available periodically. Sequence of release and titles are subject to change.

Information Series 0: O verview o f In tegra ted E n viro n m en ta l M a n a gem en t

Information Series 1: S c reen in g
Information Series 2: S c o pin g
Information Series 3: S ta keh o lder E n ga gem en t
Information Series 4: S pec ia list S tu dies
Information Series 5: Im pa c t S ign if ic a n c e
Information Series 6: E c o lo gic a l R isk Assessm en t
Information Series 7: Cu m u la tive E f f ec ts Assessm en t
Information Series 8: Co st Ben ef it An a ly ses
Information Series 9: Lif e Cy c le Assessm en t
Information Series 10: S tra tegic E n viro n m en ta l Assessm en t
Information Series 11: Criteria f o r D eterm in in g Altern a tives in E IA
Information Series 12: E n viro n m en ta l M a n a gem en t P la n s
Information Series 13: R eview in IE A
Information Series 14: E n viro n m en ta l Au ditin g
Information Series 15: E n viro n m en ta l Im pa c t R epo rtin g
Information Series 16: E n viro n m en ta l E c o n o m ic s
Information Series 17: E n viro n m en ta l R epo rtin g
Information Series 18: Environmental Assessment of Trade Related Agreements and Policies in South Africa
Information Series 19: E n viro n m en ta l Assessm en t o f In tern a tio n a l Agreem en ts
Information Series 20: Lin kin g E IA a n d E M S
Information Series 21: E n viro n m en ta l M o n ito rin g Co m m ittees

ISSUED BY

Department of Environmental Affairs and Tourism

Private Bag X447
Pretoria
0001 South Africa

This document is available on the DEAT web site: http://www.deat.gov.za

PLEASE NOTE: This document is intended as an information source and cannot take the place of legal advice in a specific situation
governed by legislation. The document is not a guideline document, but serves as a reference and supportive text. This document will
not take the place of official guidelines and regulations published by DEAT.

COPYRIGHT © Department of Environmental Affairs and Tourism 2005. ALL RIGHTS RESERVED

This document is copyright under the Berne Convention. Apart from the purposes of private study, research or teaching, in terms of
the Copyright Act (Act No. 98 of 1978), no part of this document may be reproduced or transmitted in any form or by any means,
electronic or mechanical, including photocopying, recording or by any information storage and retrieval system, without permission
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ENQUIRIES AND COMMENTS

All enquiries and comments should be addressed to:

The Director: Environmental Impact Management
Department of Environmental Affairs and Tourism
Private Bag X447
Pretoria
0001 South Africa

REFERENCING

When referencing this document, it should be cited as follows:

DEAT (2005) Environmental Reporting, Integrated Environmental Management Information Series 17, Department of Environmental
Affairs and Tourism (DEAT), Pretoria

ISBN
0-9584729-3-9

page 1
PREFACE
This document is one of a series of overview information documents on the concepts of, and approaches to, integrated
environmental management (IEM). IEM is a key instrument of South Africa’s National Environmental Management Act
(NEMA). South Africa’s NEMA promotes the integrated environmental management of activities that may have a significant
effect (positive and negative) on the environment. IEM provides the overarching framework for the integration of
environmental assessment and management principles into environmental decision-making. It includes the use of several
environmental assessment and management tools that are appropriate for the various levels of decision-making.

The aim of this document series is to provide general information on techniques, tools and processes for environmental
assessment and management. The material in this document draws upon experience and knowledge from South African
practitioners and authorities, and published literature on international best practice.

ACKNOWLEDGEMENTS
The author acknowledges, with grateful thanks, the ongoing support and freely given assistance provided through on-
going networking and cooperation that he receives from all colleagues, peers and clients in his research, development
and writing work. The opinions expressed and conclusions drawn are those of the author’s and are not necessarily the
official view of the publisher, the Department of Environmental Affairs and Tourism. The author and publisher make
no representation or warranty, expressed or implied, as to the completeness, correctness or utility of the information
in this publication. Whilst every effort has been made to ensure that the information contained herein is accurate, the
author and publisher assume no liability of any kind whatsoever resulting from the use or reliance upon the contents
of this publication.

NOTE
All sources used have been acknowledged by means of complete references. The use of trade names or corporate names
in this publication does not, in any way, imply directly or indirectly, endorsement of the relevant goods or services.

Principal Author Arend Hoogervorst (Eagle Environmental)

Project Managers Anben Pillay (DEAT) and Michelle Audouin (CSIR)
Editorial Review Pat Morant (CSIR) and Anben Pillay (DEAT)
Peer Review Vasna Ramasar (CSIR) and Elizabeth Muller (CSIR)

SUMMARY
Environmental reporting is carried out by many different organisations and bodies and manifests itself in many different
forms, from country-level environmental reporting through to corporate environmental reporting. For a number of years,
companies have begun to produce regular environment or sustainability reports which detail the company’s impacts
upon the environment and the ways and means that the impacts are measured and monitored.
Environmental reports can be presented in many different ways. They can be electronic and circulated on the Internet
or they can be printed on glossy paper and include pictures and illustrations. All of these options influence whether or
not the reports will be read and how effective their contents will be in influencing people to make decisions, take
actions or change their behaviour.
This document looks at a brief history of corporate environmental reporting and how it has developed nationally and
internationally. It tries to give insights into the kind of aspects that need to be taken into account when preparing
corporate environmental reports. Changes in environmental reporting methods, approaches and techniques are occurring
so rapidly that new initiatives are being created all the time. The content of this document should be seen as merely
suggesting some options for corporate environmental reporting, and further exploration of the subject is recommended.
At the end of the document an extensive reference and further reading list and a detailed list of websites is provided.

page 2
1. INTRODUCTION Basic guidance is provided as to the framework required
for corporate environmental reporting and how to go
As early as 1992, when the Rio Declaration on about the process of reporting. A number of practical
Environment and Development and Agenda 21 were suggestions are put forward as to what preparations
adopted during the United Nations Conference on are required for sound reporting, as well as an extensive
Environment and Development (United Nations, 1992), reference section on sources of information that may
people recognised the need for sound environmental be useful. Many of the basic principles of corporate
information for improved decision-making. Environmental environmental reporting can be applied to other types
reporting arose out of this need for information, and of environmental reporting.
can be found in many forms today:
3. CORPORATE ENVIRONMENTAL
• Country reporting to international conventions (e.g. REPORTING
United Nations Framework Convention on Climate
Change); 3.1. History of corporate reporting
• Environmental reporting by non-governmental
environmental agencies (e.g. World Conservation Reporting in the corporate world first began in the form
Union and World Resources Institute); of financial reporting, and was used as a means of
• State of the Environment Reporting at global, informing shareholders about the financial performance
regional, national and sub-national level; of a company. Additional types of corporate reporting
• Corporate environmental reporting; and are now being used to gather a wider range of
• Sustainability reporting. information, including health and safety reporting,
quality reporting, environmental reporting, social
Although many types of environmental reporting are responsibility reporting, and most recently sustainability
conducted, the focus of this particular document is on reporting (see Box 1). These newer types of reporting
corporate environmental reporting. are typically used to inform stakeholders (who include
customers, employees, neighbours, investors,
2. PURPOSE OF THIS DOCUMENT government, non-governmental organisations (NGO’s),
civic associations and the public) about the overall
The purpose of this document is to provide an performance of the organisation.
introduction to corporate environmental reporting.

Box 1 - Trends in Corporate Reporting

1930s – Financial reporting

1970s – Social accounting
1980/90s – Environmental reporting
1990s – Business reporting, non-financial reporting, “Value Reporting”, Intangibles accounting
2000+ – Sustainability reporting
2010 ? – Total performance reporting? (Adapted from White, 2003)

There is little doubt that corporate environmental Development, specific reference was made to the role
reporting has become an international priority. In the of corporations in meeting the challenges of sustainable
Johannesburg Plan of Implementation (United Nations, development. Box 2 highlights the relevant text.
2002), signed at the World Summit on Sustainable

Box 2: Johannesburg Plan of Implementation

Paragraph 18(a): Encourage industry to improve social and environmental performance through voluntary initiatives,
including environmental management systems, codes of conduct, certification and public reporting on environmental
and social issues, taking into account such initiatives as the International Organization for Standardization (ISO) standards
and Global Reporting Initiative (GRI) guidelines on sustainability reporting, bearing in mind principle 11 of the Rio
Declaration on Environment and Development…Paragraph 49: Actively promote corporate responsibility and accountability,
based on the Rio principles, including through the full development of effective implementation of intergovernmental
agreements and measures, international initiatives and public-private partnerships and appropriate national regulations,
and support continuous improvement in corporate practices in all countries… (United Nations, 2002)

3.2. The shift towards corporate environmental United States of America reporting on specific toxic
reporting chemicals is required in terms of the Toxic Release
Inventory (TRI; KPMG, 1999). The United Kingdom is
Corporate environmental reporting began in response introducing changes to company law which will require
to community and NGO pressure on companies to show the mandatory filing of an Operating and Financial
a move towards greater environmental practice. Review (OFR) from January 2005 and will include
environmental, social and community issues (Anon,
Corporate environmental reporting was traditionally a 2004).
voluntary process but from the mid-1990s, a number of
countries began to introduce mandatory reporting Corporate environmental reporting has undergone a
requirements. In 1996 Denmark was the first country change in the focus of the contents, reflecting a similar
to introduce the requirement for public environmental shift in the use and management of information within
reporting for companies, followed by Norway, Sweden the corporate structure. It is difficult to pinpoint any
and the Netherlands in 1999 (Scott, 2001a). Public and particular reason behind this shift, but the driver is
private companies in Australia are expected to report most likely the emerging philosophy of corporate
on economic, social and environmental issues in terms governance and accountability. The shift in focus is
of an amendment to the Companies Act which came illustrated in Table 1. The shift illustrates quite clearly
into effect from 2000. In the European Union (EU), a that stakeholders will no longer passively accept
European Pollutant Emission Register (EPER) has been information or part-information. They want to engage
established and member states have had to adapt or companies on data and question its reliability and
introduce national legislation to establish national relevance.
emission registration and reporting systems. In the

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 Environmental Reporting

Table 1 - Corporate Environmental Reports Shift in Focus

Original Focus Emerging Focus
One-way passive communication Multi-way, active dialogue
Verification as an option Verification as a standard
Single, company progress reporting management system Benchmarking, life cycles, business design, strategy
Inputs and outputs Impacts and Outcomes
Ad-hoc operating standards Global operating standards
Public relations Corporate Governance
Voluntary reporting Mandatory reporting
Company determines reporting boundaries Boundaries set through stakeholder dialogue
Environmental performance Triple Bottom Line
(Agrifood Forum UNEP, 2000)

It must be noted that the emerging focus represents an 4. CORPORATE ENVIRONMENTAL

ideal which is achieved by few companies. However REPORTING IN SOUTH AFRICA
where the original focus was based on what companies
chose to report, the emerging focus depends on what
users want company information provided on. Corporate The formalisation of corporate environmental reporting
environmental reports have become the tools used in and its successors in South Africa commenced with the
assessing the reliability and accountability of companies publication of the South African Institute of Directors’
to manage their non-financial assets and liabilities. “King Report on Corporate Governance for South Africa
2001”. This set of guidelines (described by some as a
3.3. Why corporate environmental reporting? voluntary code of conduct destined to become
mandatory), in addition to spelling out minimum
The historical reasons for undertaking environmental standards for governance by company directors, also
reporting vary from region to region. Studies indicate tackled non-financial matters such as health, safety
that the main drivers in Europe included duty to the and environment, ethics, social issues and the importance
environment, public relations, gaining a competitive of reporting these non-financial matters.
advantage, and legal compliance. In North America
shareholder pressure seemed to be more significant Early in 2004, the Johannesburg Securities Exchange
than legal compliance. In Japan consumer and (JSE) launched its Socially Responsible Investment Index
shareholder pressure, campaign interest groups, (“SRI Index”) which set out to measure and monitor JSE
environmental duty and public relations all scored higher members to enable investors to judge their social
than legal compliance as reasons for undertaking responsibility (including health, safety, environmental
environmental reporting (Wheeler and Elkington, 2001). and social issues) performance. The JSE has also indicated
that it expects its members to report on “Triple Bottom
The use of environmental reports depends very much Line” matters on a regular basis.
upon the target audience of the report. Corporate
environmental reports are used by investors to check A number of South African companies have been
whether there are environmental liabilities which if not producing environmental reports since the 1990s and
properly managed could cost them heavy losses in these have been tracked through the annual KPMG
dividends and returns on their investments. There are Environmental Reporting Awards (recently changed to
indications that the contents of environmental reports Sustainability Reporting Awards). Many of the companies
are being used more extensively by NGOs and pressure that have shown notable successes in this field of
groups to encourage greater responsibility towards the reporting began by implementing the ISO 14001 standard
environment. In some cases, there is opposition to and have begun to move to sustainability reporting.
certain types of environmental reports because it is Although there are a few companies that have graduated
believed that they release information which could be to sustainability reporting and are using the Global
used by other parties for their own gain. For example, Reporting Initiative (GRI) Guidelines, there are still
companies, by analysing the environmental statistics fewer companies that have been successful in achieving
of their competitors, could gain valuable insights into appropriate levels of reporting which enable effective
their technology being used and gain competitive benchmarking against other international companies
advantage. There are also calls from some quarters for and multi-nationals.
more information in environmental reports to enable
a better picture to be built of environmental 5. GUIDELINES FOR CORPORATE
performance. As with any form of reporting, the cost ENVIRONMENTAL REPORTING
of generating the information and producing the reports
must be carefully weighed against the benefits gained There is no current legal requirement in South Africa
from the reports. for corporate environmental reporting. Having said that,
there appear to be few obstacles preventing regulatory
Some of the benefits of corporate environmental authorities from including reporting as a condition of
reporting include: permit or licence.
* Improved organisational reputation; There are numerous international guidelines and codes
* Enhanced transparency, accountability and of conduct available for reporting (a list can be found
responsible governance; in Sections 10 and 11 of this document). Some of the
* Enhanced communication with stakeholders; better known include the Australian Framework for
* Contribution to wider education of the public; Public Environmental Reporting, the DEFRA General
* Improved risk management; Guidelines on Environmental Reporting, and the
* Identification of potential opportunities for the International Council for Chemical Associations’
reduction of resource use and operating costs; Responsible Care - Health Safety and Environmental
* Improved customer confidence and exposure; and Reporting Guidelines (World Resources Institute, 2003,
* Improved competitive advantage (DEFRA, 2001; www.enviroreporting.com). Perhaps the most widely
Merrick and Crookshanks, 2001, Australian used and respected of all the guidelines are those
Government, 2004). produced by the Global Reporting Initiative.
1 Specific guidance on environmental performace measurement and reporting can be found by consulting ISO 14031: Environmental
Performance-Guidelines.

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 Environmental Reporting

Box 5: Generic Contents List for Corporate Environmental Report

* Introduction from Chief Executive/CEO

* Background information on the organisation
* Organisation’s environmental policy
* Description of organisations’ management systems
* Key environmental impacts
* Environmental performance indicators
* Targets for improvement/ progress against previous targets
* Interactions/communication with stakeholders
* Status of legal compliance
* Statement of independent verification of report content

7.4. Presentation of a corporate environmental report perceived as the leading international “business” language.
Some international companies produce summary reports
The presentation format of environmental reports is very of their environmental or sustainability reports in the local
important in ensuring that the target audience can language of their subsidiaries as a means of making
assimilate the information in the report. There are many information more readily available to local stakeholders.
different factors that can influence successful acceptance
of an environmental report. A few of these are discussed “Glossy” versus “Plain”
below. Glossy reports that are in full colour, and printed on high
quality paper may be considered by some readers as
Hard Copy versus Internet “greenwash ”. A reverse line of thinking is to spend equally
There is a growing movement to report on the internet large sums of money on using high quality expensive,
instead of producing hard copy reports. This is being recycled paper and presenting an “environmentally friendly”
prompted by claims that it makes the reports more image. Once again, this kind of approach needs to be
accessible and it also reduces costs. Both arguments are tested against the views and perspectives of the target
correct but they need to be seen in the context of audience of the report. For example, activists are less
stakeholders. If the stakeholders are located in rural Africa likely to be motivated by glossy reports whereas some
with limited access to electricity and the Internet, then shareholders might see this reflecting a prosperous image
on-line reporting is inappropriate. and in keeping with their desires to see regular and healthy
dividends being distributed.
Sometimes electronic reporting can benefit specific target
groups such as employees who make extensive use of an Remember your Target Groups (Stakeholders)
Intranet system. In such a case, a web based system would Target groups for reports consist of a range of stakeholders.
be ideal. There are a number of models and templates It is often possible to prepare a report which can cater
available but the best known is the template developed for the full range of stakeholders. However, it should be
by Martin Charter (Charter,1998). Charter’s template is borne in mind that there may be occasions where specialised
a web-based report framework into which data can be reports are needed for specific stakeholder groups. For
easily and quickly loaded. The template is inexpensive example, it may be necessary to prepare a special report
compared to paper based reports and enables easy access. for the regulatory authorities because they require specific
data in a particular format or they may require detail
It is important to consult with stakeholders who will be which would not be helpful or clear to the general public.
using the reports to understand what their needs are and
what reporting modes best suit their circumstances. Trying to make a report say too many things in too many
different ways can be confusing to some stakeholders and
Language can also create the wrong impression. Consultation with
Another issue is the question of reporting in different stakeholders is an important stage in the reporting process
languages. There are many companies whose working and examples of stakeholders (also described as Interested
language is not English but they produce English language and Affected Parties) are included in Box 6.
versions (on-line and in hard copy) because English is

Box 6: Examples of Stakeholders (also known as interested and affected parties)

• Employees
• Trade Unions and Staff Associations
• Investors and potential investors
• Investment analysts and advisors
• Customers and suppliers
• Competitors
• Contractors
• Banks, Finance Houses, Lending Institutions, Insurers
• Regulatory and legislative bodies (local, provincial, national)
• Neighbouring and regional communities
• Press and media (hard copy and electronic)
• Business, administrative, academic and research institutions (national & international)
• Chambers of Commerce and Industry and other business associations
• Environmental groups
• Other Non-Governmental Organisations
• Consumer interest groups
• Civil Society groups and associations
• General Public

2 Defined as “...disinformation dissemination by an organisation so as to present an environmentally responsible public image...”

(10th Oxford Dictionary) or “... The phenomenon of socially and environmentally destructive corporations attempting to preserve
and expand their markets by posing as friends of the environment and leaders in the struggle to eradicate poverty...”
(Corpwatch, 2002).

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7.5. Roles, responsibilities and activities within 8. THE ADVANTAGES OF CORPORATE
corporate environmental reports ENVIRONMENTAL REPORTING
(i)CEO
The CEO’s role in the report and its production is to ensure 8.1 Use of environmental reports
that all stakeholders understand that the report and its
contents have his/her fullest support and endorsement. Environmental reports can be most useful when
This is normally presented in the form of the CEO’s communicating with stakeholders on issues such as business
introduction or statement at the beginning of the report. development, investment, capital development funding,
This should not be seen as a cosmetic component but as corporate responsibility, expansion, community impacts,
an opportunity for the organisation’s most senior manager and recruitment.
to endorse the organisation’s policy and its willingness to
be transparent, open and honest about its performance. They provide a public face for the organisation and can
add credibility to, and acceptance of, the activities
(ii) Company Secretary carried out by the organisation. Obviously, if the
The role of the company secretary or similar organisational information is incorrect or if the organisation does not
official is to ensure that the administrative structures in meet the targets it sets or does not keep commitments
the organisation are coordinated and work together to made in reports, the result can be embarrassing and have
ensure that the report is compiled. In addition the company a significant impact upon the organisation’s reputation
secretary has to ensure adequate resources are allocated and, in some circumstances, the share price.
to ensuring the success of the reporting process and the
production of the final document. It is for this reason that the whole organisation must be
aware of the commitment made within the report and be
(iii) Environmental Staff willing to accept and achieve the targets and commitments
The environmental staff have the task of collating the made.
report data from the various sources throughout the
organisation. If “buy-in” from the employees is established, 8.2 Legal aspects associated with environmental
and the commitment from the CEO is clear and visible, reporting
their task should be relatively easy.
The legal aspects of environmental reporting reflect the
(iv) Employees differing perspectives that might be taken by stakeholders
The role of the employees is to ensure that the performance with various agendas. Some stakeholders argue that by
data that are being collected during the reporting period providing wide ranging environmental information the
are accurate and correct. This is dependent upon the company or organisation is more exposed to legal action
employees understanding why the data are being collected, from aggrieved parties. The counter argument is that if
how they are to be used and why it is important to the the data are freely available, they are unlikely to be of
organisation that the data are accurate. a nature where it could provide motivation for legal action.

(v) Auditors and Verifiers If companies cooperate with the authorities on compliance
Auditors and verifiers provide the checks and balances to issues, as frequently occurs in South Africa, the data
ensure that the information reported in the reports is appearing in environmental reports are probably already
accurate and truly reflect the facts. Internal auditors will in the public domain. In contrast, the US approach of
provide the on-going internal checks via the organisation’s “command and control” has created an environment
systems and procedures. External auditors and verifiers whereby companies only provide such information to the
will provide external and independent verification that authorities as is required by law and audits are conducted
the information is correct. through legal advisers to ensure that the data are protected
by legal privilege.
(vi) Communities and NGOs
Communities and NGOs may be directly affected by the 8.3 Psychological perspectives in reporting
activities of the organisation that is undertaking the
reporting. They also have a “watchdog” function to check Environmental issues tend to evoke emotions in many
that reporting is appropriate and reflects the organisation’s people and thus the environmental report can have both
performance accurately. a positive and negative psychological impact. That impact
should not be underestimated and if carefully managed,
7.6. Verification can have positive benefits for the organisation and its
The credibility of reports is dependent upon the quality reputation.
and accuracy of the contents and the mechanisms that
are in place to transparently verify them. Stakeholders If stakeholders are consulted and participate in the
who make use of the reports must be able to do so with planning, development and content of the report, the
absolute confidence in the contents. External and organisation could more readily find itself accepted as a
independent verification of reports against recognised part of the community within which it operates. The
standards and specifications is a means of ensuring that benefits of friendly and supportive neighbours can never
there can be no disputes over the accuracy of the report be underestimated and also result in business benefits in
data. the long term.

Verification is not simply an exercise which involves 8.4 Stakeholder inputs and feedback
bringing in an external verifier at the end of the reporting
process. Ideally, the reporter should consult with The ideal situation is to establish clear two-way
stakeholders over the proposed format, content and communication with stakeholders on the content of
process of report production, including the methods and environmental reports. Wherever possible, consultation
means of verification. This inclusion of the verification with stakeholders before the reporting process starts will
proposal, and the opportunity for the stakeholders to assist in understanding what priorities are important to
comment thereon, will increase the credibility of the stakeholders. The report is one of the mechanisms that
reporting process and add to the confidence that can be provides credibility, confidence and trust in the
placed in the report. organisation. By providing information which increases

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 Environmental Reporting

confidence, in a format that is easily and readily primarily from the perspective of financial risk and
understood, stakeholders are more likely to invest, support, sometimes the financial costs of, say, health and safety
accept and accommodate the organisation, whether they risks. Non-financial data such as safety, health and
are shareholders, NGOs or neighbours. environmental statistics form the base for calculating the
risks and financial liabilities associated with such
8.5 Commercial benefits of environmental reporting possibilities as occupational health compensation claims,
groundwater pollution, contamination of sites, air emission
There are mixed views on whether environmental reporting releases, and long-term exposure of neighbours to
has direct financial benefits. A study on the role of pollutants. Furthermore, it’s the accuracy and presence
environmental reporting in supporting share values in of safety, health and environmental statistics that forms
FTSE100 companies (Walmsley & Bond 2003) concluded a part of the audit document trail, should an organisation
that, on average, reporting companies did not perform ever need to defend itself from legal actions associated
better than their non-reporting counterparts. However, with health exposures, pollution and contamination.
a broad-based review of the energy and utilities and
financial services sectors suggested that companies
producing the best reports saw this contributing to improved 9. CONCLUSION
share prices and enhancement of their reputation as good
companies to invest in. The study also indicated that those The communication and dissemination of corporate
companies that reported, experienced reduced share price environmental information has become a vital requirement
volatility and probably showed steadier growth. in the on-going management and monitoring of human
activity and its impact upon the earth. Accurate and
Environmental or sustainability reporting provides added successful reporting in its many forms requires skill and
information to investors to identify eco-efficient sources expertise in ensuring that the information is reported to
of investment and thus reinforces the value (financial and target groups in the best possible manner, appropriate to
non-financial) of sound environmental management their needs. Reporting has evolved from the most basic
practices, which include environmental reporting. word-of-mouth form to sophisticated electronic transfer
and broadcast. It is clear that there is no “right” or
8.6 Quality Control “wrong” way to report, just the requirement to ensure
that reporting is appropriate and accurate.
The reporting process must be supported by a system of
checks and quality controls to ensure that the data used There are many different types of “environmental”
and presented are as accurate as possible. Internal checks reporting that can be undertaken. Before embarking upon
need to be carried out before external verification is the development of a reporting process, careful thought
undertaken. Whilst many organisations will have internal needs to be given as to what type of report would best
auditors to check the financial data, the extension of this satisfy the needs of stakeholders. Trends suggest that a
checking process to non-financial data is often not broad based level of reporting which includes social
undertaken. responsibility, social investment, as well as the traditional
safety, health, environmental and financial reporting, is
The motivation to provide the resources to carry out the becoming more relevant and necessary to judge and
internal checking and quality control is based upon the monitor organisations.
organisation’s management of risk. Risk is usually seen

10. REFERENCES AND FURTHER READING

Agrifood Forum UNEP (2000) “Good Practices – Possible Solutions – Environmental Reporting”, from the UNEP Sustainable
Agro-Food production and Consumption Forum website, Good Practices section. http://www.agrifood-
forum.net/practices/er.asp
Anon. (2001) “Environmental Reporting Guidelines 2001 – With Focus on Stakeholders”, published by the Environmental
Policy Division, Industrial Science and Technology Policy and Environment Bureau, The Ministry of Economy, Trade and
Industry, Japan. June 2001. www.meti.go.jp/english/report/downloadfiles/g02EnGuie.pdf
Anon (2003) “Towards a Triple Bottom Line – A report on our environmental, economic and social performance – Year
Ended 30 June 2002”, Ministry for the Environment, New Zealand. 66 pages. ISBN 0-478-24084-8
http://www.mfe.govt.nz/publications/about/tblr-mar03/
Anon (2004) “Mandatory Reporting on Environmental, Social & Community Issues in the United Kingdom – the New
Operating and Financial Review (OFR)”, in ICF Perspectives, Summer 2004, www.icfconsulting.com/environment
Australian Government (2004) “Business Benefits of Reporting”, Australian Government Department of Environment and
Heritage, www.deh.gov.au/industry/corporate/reporting/benefits.html
Baue W (2004a) A Brief History of Sustainability Reporting”. www.socialfunds.com/news/print.cgi?sfArticleId=1459
Baue W (2004b) Trends in Sustainability Reporting”. www.socialfunds.com/news/print.cgi?sfArticleId=1460
BSDglobal.com (2002) “Coming Clean” Internat
ional Institute for Sustainable Development. Downloaded on 15/09/2004.
http://www.bsdglobal.com/issues/reporting_coming_clean.asp
Charter, M (1998) “Electronic Environmental Reporting (EER)”, Centre for Sustainable Design, UK.
http://www.cfsd.org.uk/cfsdpubs/eer.htm
Clausen J, et. al.(2001) “The INEM Sustainability Reporting Guide – A Manual on Practical and Convincing Communication
for Future-Orientated Companies”, International Network for Environmental Management (INEM), Hamburg (English
language version). www.inem.org
CorpWatch (2002) “Greenwash + 10 The UN’s Global Compact, Corporate Accountability and the Johannesburg Earth
Summit”, Kenny Bruno, CorpWatch/Tide Center, January 2002. http://www.corpwatch.org/un
DEFRA (2001) “Environmental Reporting – General Guidelines”, Department of Environment, Food and Rural Affairs and
the Department of Trade & Industry with the Scottish Executive and the National Assembly for Wales, Crown Copyright.
Product Code: 01EEWD0814. Also available at http://www.defra.gov.uk
Department of Environmental Affairs & Tourism (2002) “The South African Guide to Producing a State of the Environment
Report”, May 2002, Department of Environmental Affairs & Tourism, South Africa.
http://www.environment.gov.za/soer/resources/soeguide/index.htm
Department of Family & Community Services (2003) “Triple bottom line report – Our commitment to social, environmental
and economic performance”. 51 pages. Department of Family & Community Services, Canberra, Commonwealth of
Australia. ISBN 1920851143
http://www.facs.gov.au/tblreport_2002-03/_lib/pdf/tbl02_03.pdf
DTI/DEFRA (2002) “Sector Sustainability: Best Practice Reporting Toolkit”, DTI/DEFRA. 19 pages. Also available at

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www.dti.gov.uk/sustainability/ pdf_files/ReportingToolkit.pdf
Environment Australia (2003) “Triple Bottom Line Reporting in Australia – A Guide to Reporting Against Environmental
Indicators”, Environment Australia, June 2003, 68 pages, ISBN 0 642 54937 0
http://www.deh.gov.au/industry/finance/publications/indicators/pubs/indicators.pdf
Fussler C, Cramer A & van der Vegt S (2004) “Raising the Bar – Creating Value with the United Nations Global Compact”,
Greenleaf Publishing, Sheffield, ISBN 1874719829
GRI (2002) “Sustainability Reporting Guidelines 2002”, Global Reporting Initiative, Amsterdam. www.globalreporting.org
Hoogervorst A (2004) “Eco-efficiency and Share Prices”, in Eagle Bulletin, Vol. 15, No 1, July 2004.
King Committee on Corporate Governance (2001) “King Report on Corporate Governance for South Africa 2001”, Institute
of Directors for Southern Africa, Johannesburg. www.iodsa.co.za
KPMG (1999) “KPMG International Survey of Environmental Reporting 1999”, KPMG Environmental Consulting, Amsterdam.
ISBN 90-69190-131
KPMG (2002) “KPMG International Survey of Corporate Sustainability Reporting 2002”, KPMG Environmental Consulting,
Amsterdam. ISBN 90-6990-133-1
Leipziger D (2003) “The Corporate Responsibility Code Book”, Greenleaf publishing, Sheffield. 512 pages ISBN 1874719780
www.greenleaf-publishing.com/catalogue/crcbpdt.htm
Merrick J & Crookshanks C (2001) “Report on a Survey of Environmental reporting Costs and Benefits” Report prepared
for DEFRA by ENVIRON November 2001. www.defra.gov.uk/environment/envrp/environ/environ.pdf
Monaghan P (2003) “Impacts of Reporting: Uncovering the ‘Voluntary vs. Mandatory’ Myth”, in “Accountability Quarterly
– Does Reporting Work? The Effect of Regulation”, September 2003 (AQ21), pages 4-9.
http://www.accaglobal.com/publications/as_index/publications/1015998
Scott P(2001a) “The pitfalls in mandatory reporting”, in Environmental Finance, April 2001. pages 24-25
Scott P (2001b) “ISO backs environmental reporting” in Environmental Finance, November, 2001, pages 20-21.
Sustainability (1996)a The Benchmark Survey – The second international progress report on company environmental
reporting”, Sustainability, London and UNEP, Paris. 109 pages. ISBN 09521904 3 5 www.sustainability.co.uk
Sustainability (1996)a “The Case Studies – Twelve users respond to company environmental reporting”, Sustainability,
London and UNEP, Paris. 89 pages. ISBN 0 9521904 4 3 www.sustainability.co.uk
Sustainability (1997) “The 1997 Benchmark Survey – The third international progress report on company environmental
reporting”, Sustainability, London and UNEP, Paris. 40 pages. ISBN 0 9521904 6 X www.sustainability.co.uk
Sustainability (1998) “The Non-Reporting Report”, Sustainability, London and UNEP, Paris. 24 pages.
ISBN 0 9521904 86 www.sustainability.co.uk
Sustainability (1999) “The Internet Reporting Report”, Sustainability, London and UNEP, Paris. 28 pages.
ISBN 0 952 1904 5 1 www.sustainability.co.uk
Sustainability (1999) “The Social Reporting Report”, Sustainability, London and UNEP, Paris. 24 pages.
ISBN 0 9521904 2 7 www.sustainability.co.uk
Sustainability (1999) “The Oil Sector Report – A Review of Environmental Disclosure in the Oil Industry”, Sustainability,
London and UNEP, Paris. 83 pages. ISBN 0 9521904 9 4 www.sustainability.co.uk
Sustainability (2000) “The Global Reporters”, Sustainability, London and UNEP, Paris. 60 pages. ISBN 1-903168-01-5
www.sustainability.co.uk
UNEP (2002)a “Global Outlook 3 (GEO-3)”, UNEP & Earthscan, London. 446 pages, ISBN 92-807-2087-2
UNEP (2002)b “Industry as a partner for sustainable development – 10 years after Rio: the UNEP Assessment”, 64 pages,
ISBN 92-807 2197-6
United Nations (1992) “Rio Declaration on Environment and Development”. Rio de Janeiro, Brazil.
http://www.un.org/documents/ga/conf151/aconf15126-1annex1.htm.
United Nations (2002) “Report of the World Summit on Sustainable Development. Johannesburg, South Africa, 26 August
- 4 September 2002”, United Nations, New York, 2002, A/CONF.199/20*, ISBN 92-1-104521-5
Verfaillie H & Bidwell R (2000) Measuring eco-efficiency – a guide to reporting company performance”, World Business
Council for Sustainable Development, Geneva, ISBN 2-940240-14-0. http://www.wbcsd.org
Vinot K (2000) “Can you believe it? Verification of Environmental Reports”, in the News Journal of the Asia Pacific Centre
for Environmental Accountability, Vol. 6, No 3, September 2000, pages 18-23. ISSN 1442-1224.
Walmsley J & Bond A (2003) “An Assessment of the Role of Environmental Reporting in Supporting Share Values in FTSE100
Companies”, in Journal Environmental Assessment Policy and Management, Vol. 5, No. 2 (June 2003), pages 149-182.
www.accg.mq.edu.au/apcea/index.html
Watts P, Holme R (1999) “Corporate Social Responsibility – Meeting Changing Expectations”, World Business Council for
Sustainable Development, April 199. ISBN 2-94-0240-03-5. http://www.wbcsd.org
Wheeler D & Elkington J (2001) “The recent history of environmental reporting and social reporting”, extracted from a
paper, “The End of the Corporate Environmental Report?, “Business Strategy and the Environment 2001”.
http://www.sustainability.com/programs/engaging/history-reporting.asp downloaded 01/09/2004
White A (2003) “The Power of Full Disclosure – The Global Reporting Initiative”, paper presented at a conference on
Finance, Environment & Development, Paris, 10th January 2003. (White was the first Executive Director of the Global
Reporting Forum (GRI) )
Williamson I (2001) Environmental Reporting: Handbook for Small and Medium Size Businesses”, Australian Business Ltd,
24 pages. ISBN 1 876464 42 9 www.deh.gov.au/industry/ finance/publications/smehandbook.html
World Resources Institute (2003) “World Resources 2002-2004 – Decisions for the Earth – Balance, Voice, and Power”,
World Resources Institute, Washington, 2003. ISBN 1-56973-532-8

11. WEBSITES
All website addresses have been checked at the time of writing. Should the links be broken or inaccessible, go to the
main site home page (usually ending with “.com”, “.org” or a country reference such as “.uk”, or “.za”) and check
for an alternate address or location of the information you require.
Accountability
Accountability is an international professional institute which promotes accountability for sustainable development. It
develops assurance and accountability tools and standards and produces research work and reporting which tracks
performance in environmental management and sustainability.
http://www.accountability.org.uk
Australian Business
This section of Australian Business’s website includes the environmental reports of five small Australian businesses who
have successfully produced environmental reports that illustrate their environmental performances and achievements.(See
also Williamson (2001) above)
http://www.australianbusiness.com.au/environment

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 Environmental Reporting

CERES (Coalition for Environmentally Responsible Economies)

This NGO was formed after the wrecking of the tanker, Exxon Valdez, off the Alaskan coast, to tighten up on corporate
responsibility. It partnered UNEP in starting the Global Reporting Initiative (GRI) and has developed its own CERES
Principles and ideas on environmental reporting.
http://ceres.org
CERES Corporate Environmental Reporting
Although CERES provided a great deal of input and momentum in getting the GRI process moving, they continue to
provide guidance on environmental reporting , with particular emphasis on reporting for smaller enterprises and non-
profit organisations. Templates and advice are available at:-
http://www.ceres.org/our_work/environmental_reporting.htm
Corporate Environmental Reporting
A service started by Folkert van der Molen of Van der Molen Environmental Internet Services of the Netherlands has
expanded to include information on environmental and sustainability reports, a report ordering service and news and
views on environmental and sustainability reporting. The site is one of the best independent sources of information and
reports globally.
http://www.sustainability-reports.com/
EarthTrends
EarthTends is a comprehensive on-line database, established by the independent, non-profit, research body, the World
Resources Institute (WRI), that focuses on the environmental, social and economic trends that shape our world. Information
is presented in many different reporting format for download and use for many different purposes.
http://earthtrends.wri.org
IUCN-The World Conservation Union
The World Conservation Union (IUCN) is the major grouping of interested parties (government and non-government)
which works through partnerships to manage and restore ecosystems and protect threatened species.
http://www.iucn.org/about/index.htm
GEO: Global Environment Outlook 3
This is the latest scientifically based global environmental report which evaluates past, present and future perspectives.
The Report is coordinated by UNEP but takes environmental information from many diverse sources and presents a picture
of environmental change over time. The website is downloadable source of the report and contains links to update the
information.
http://www.unep.org/geo/geo3/index.htm
The “CorporateRegister” Directory
This is a free service providing access to thousands of environmental, safety health and sustainability reports throughout
the world. Access is free after registration.
http://www.corporateregister.com/
The Sigma Project
The Sigma (Sustainability-Integrated Guidelines for MAnagement) project was launched in 1999 with the support of the
UK Department of Trade and Industry and is a partnership between the British Standards Institute, Forum for the Future
(a sustainability charity think tank) and AccountAbility (the international professional body for accountability) The Sigma
project has developed (downloadable) guidelines which aim to help organisations meet sustainability challenges.
http://www.projectsigma.com
CorpWatch
This is an NGO committed to holding corporations accountable for their actions and thus publicising corporate actions
and reports perceived to be less than accurate or transparent.
http://www.corpwatch.org
DEFRA- Environmental Reporting
The UK’s Department for Environment, Food and Rural Affairs has a useful page on environmental reporting which
includes downloadable Environmental Reporting Guidelines, plus separate detailed guidelines on greenhouse gas emissions,
waste and water use.
http://www.defra.gov.uk/environment/envrp/
Environmental Reporting Clearinghouse – ISO 14001 and EMAS
This is a very useful site with plenty of accessible and downloadable resources on environmental reporting run by
Sunderland University’s Corporate Reports Centre for Environmental Informatics.
http://cei.sunderland.ac.uk/envrep/iso14000.htm
Environmental report/statement evaluation checklist
This is a simple, on-line checklist to give an numerical indication (scoring 0-5 for each element) of a basic analysis of
the completeness and quality of environmental reports or statements.
http://www.inem.org/tools/cer-checklist.html
GEMI – Global Environmental Management Initiative
GEMI has over the last decade and a half, put together a variety of environmental management tools (including reporting
tools) which can be feely downloaded from their website.
http://www.gemi.org
Global Compact
The Global Compact, a set of principles which combine different humans rights standards, was initiated by the UN
Secretary-General, Kofi Annan in 1999, and has been adopted by participants from the public and private sectors and
civil society in over 70 countries.
http://www.unglobalcompact.org
Global Reporting Initiative (GRI)
Global Reporting Initiative was convened in 1997 by the US NGO CERES (Coalition for Environmentally Responsible
Economies), in partnership with the United Nations Environment Programme (UNEP) to develop a uniform reporting
structure which would enable comparisons to be made and common data to be shared.
http://www.globalreporting.org
GRID-Arendal
This organisation has been closely involved in the development of State of the Environmental reports internationally
(and in South Africa), which can be accessed via the Internet. Their main website is www.grida.no but a “cookbook”
specifically giving guidance on State of the Environment reporting on the Internet can be found at www.grida.no/soe/cookbook
International Network for Environmental Management (INEM)
INEM is the world federation of non-profit business associations for environmental management with 30 member
associations and cleaner production centres in 25 countries. Its websites contains information and downloadable tools
for environmental management and reporting.
http://www.inem.org

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Johannesburg Securities Exchange Social Responsibility Index (JSE-SRI)
The JSE has established the Social Responsibility Index as means of measuring social responsibility performance amongst
its members.
http://www.jse.co.za/sri/
Responsible Care
Responsible Care® is the chemical industry’s global voluntary initiative under which companies, through their national
associations, work together to continuously improve their health, safety and environmental performance, and to
communicate with stakeholders about their products and processes.
http://www.responsiblecare.org/
State of the Environment (SoE) Reports – South Africa
The Department of Environmental Affairs & Tourism initiated SoE reporting in South Africa in 1999 and has developed
a section on its website to promote SoE reporting and to access all SoE reports produced in South Africa.
http://www.environment.gov.za/soer/index.html
SustainAbility
SustainAbility, headed by John Elkington, was one of the first private bodies to track, review, analyse and comment
upon corporate environmental reports. Their work has grown, as the topic has grown, into sustainability and corporate
social responsibility reporting. The organisation is viewed by many as a significant trend setter and commentator in the
field. http://www.sustainability.com
UNEP Division of Technology, Industry and Economics (DTIE)
This is a very valuable site for source of environmental reporting, tools, techniques, reports and manuals.
http://www.uneptie.org
UNEP Industry Sector Reports
As a contribution to WSSD,UNEP facilitated the preparation of a series of industry sector reports, charting the progress
of the sectors since the Rio Summit, 10 years before WSSD. The site contains all 22 of the sector reports
http://www.uneptie.org/outreach/wssd/contributions/sector_reports/reports.htm
Web Directory and Tools for Environmental Reporting
This is a listing and link of guidelines for corporate environmental reporting, most of which are on-line but a number
can be downloaded.
http://www.enviroreporting.com/mjv_link2.htm
Worldwatch Institute
The Worldwatch Institute is an independent, non-profit, environmental and sustainability research body which produces
a wide range of environmental reports to inform a wide cross section of society. Discussion papers on specific topics
come under the title of Worldwatch Papers and a regular series of books such State of the World and Vital Signs are
published annually which report on environmental trends.
http://www.worldwatch.org
World Business Council for Sustainable Development (WBCSD)
Very useful site with information, resources, downloaded publications, contacts and references on all aspects of sustainable
development safety, health, environment, reporting and social issues.
http://www.wbcsd.org
World Resources Institute (WRI)
The World Resources Institute is an independent, non-profit organisation committed to protecting earth’s living systems,
increasing access to information, creating sustainable enterprise and opportunity, and reversing global warming.
http://about.wri.org

GLOSSARY
Definitions

Affected environment
Those parts of the socio-economic and biophysical environment impacted on by the development.
Affected public
Groups, organizations, and/or individuals who believe that an action might affect them.
Alternative proposal
A possible course of action, in place of another, that would meet the same purpose and need. Alternative proposals
can refer to any of the following but are not necessarily limited thereto:
• alternative sites for development
• alternative projects for a particular site
• alternative site layouts
• alternative designs
• alternative processes
• alternative materials
In IEM the so-called “no-go” alternative also requires investigation.
Authorities
The national, provincial or local authorities, which have a decision-making role or interest in the proposal or activity.
The term includes the lead authority as well as other authorities.
Baseline
Conditions that currently exist. Also called “existing conditions.”
Baseline information
Information derived from data which:
• Records the existing elements and trends in the environment; and
• Records the characteristics of a given project proposal
Corporate Governance
Ensuring that a company is governed in a way that is efficient, responsible, accountable, transparent and with probity
(King Committee on Corporate Governance, 2001).
Corporate Social Responsibility
The continuing social responsibility by business to behave ethically and contribute to economic development while
improving the quality of life of the workforce and their families as well as of the local community and society at large
(Watts & Holm, 1999).
Decision-maker
The person(s) entrusted with the responsibility for allocating resources or granting approval to a proposal.
Decision-making
The sequence of steps, actions or procedures that result in decisions, at any stage of a proposal.

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 Environmental Reporting

Environment
The surroundings within which humans exist and that are made up of -
i. the land, water and atmosphere of the earth;
ii. micro-organisms, plant and animal life;
iii. any part or combination of (i) and (ii) and the interrelationships among and between them; and
iv. the physical, chemical, aesthetic and cultural properties and conditions of the foregoing that influence human
health and well-being. This includes the economic, cultural, historical, and political circumstances, conditions
and objects that affect the existence and development of an individual, organism or group.
Environmental Assessment (EA)
The generic term for all forms of environmental assessment for projects, plans, programmes or policies. This includes
methods/tools such as EIA, strategic environmental assessment, sustainability assessment and risk assessment.
Environmental consultant
Individuals or firms who act in an independent and unbiased manner to provide information for decision-making.
Environmental Impact Assessment (EIA)
A public process, which is used to identify, predict and assess the potential environmental impacts of a proposed project
on the environment. The EIA is used to inform decision-making.
Fatal flaw
Any problem, issue or conflict (real or perceived) that could result in proposals being rejected or stopped.
FTSE 100
The FTSE 100 (FTSE is the name of an index company) is an index containing the largest 100 companies (by market
capitalisation)listed on the London Stock Exchange. The Index measures rise and fall in share trading.
Impact
The positive or negative effects on human well-being and/or on the environment.
Integrated Environmental Management (IEM)
A philosophy which prescribes a code of practice for ensuring that environmental considerations are fully integrated
into all stages of the development and decision-making process. The IEM philosophy (and principles) is interpreted as
applying to the planning, assessment, implementation and management of any proposal (project, plan, programme or
policy) or activity - at the local, national and international level - that has a potentially significant effect on the
environment. Implementation of this philosophy relies on the selection and application of appropriate tools to a particular
proposal or activity. These may include environmental assessment tools (such as Strategic Environmental Assessment
and Risk Assessment); environmental management tools (such as monitoring, auditing and reporting) and decision-making
tools (such as multi-criteria decision-support systems or advisory councils).
Interested and affected parties (I&APs)
Individuals, communities or groups, other than the proponent or the authorities, whose interests may be positively or
negatively affected by a proposal or activity and/or who are concerned with a proposal or activity and its consequences.
These may include local communities, investors, business associations, trade unions, customers, consumers and
environmental interest groups. The principle that environmental consultants and stakeholder engagement practitioners
should be independent and unbiased excludes these groups from being considered stakeholders.
Lead authority
The environmental authority at the national, provincial or local level entrusted in terms of legislation, with the
responsibility for granting approval to a proposal or allocating resources and for directing or coordinating the assessment
of a proposal that affects a number of authorities.
Mitigate
The implementation of practical measures to reduce adverse impacts.
Non-Financial reporting
Reporting on matters in an organisation or company’s affairs, such as health, safety, environment, social and community
affairs, and corporate social investment which does not form a part of the legally required financial reporting.
Non-governmental organizations (NGOs)
Voluntary environmental, social, labour or community organisations, charities or pressure groups.
Proponent
Any individual, government department, authority, industry or association proposing an activity (e.g. project, programme
or policy).
Proposal
The development of a project, plan, programme or policy. Proposals can refer to new initiatives or extensions and
revisions to existing ones.
Public
Ordinary citizens who have diverse cultural, educational, political and socio-economic characteristics. The public is not
a homogeneous and unified group of people with a set of agreed common interests and aims. There is no single public.
There are a number of publics, some of whom may emerge at any time during the process depending on their particular
concerns and the issues involved.
Record of Decision
The record of decision is the written decision issued by the environmental authority after the conclusion of the EIA
process. The record of decision contains information explaining the written approval or rejection of a particular project.
If approval is granted, the record of decision contains the conditions under which the project should be implemented.
Record of decisions for large projects often include the requirement for the development and implementation of an
EMP.
Role-players
The stakeholders who play a role in the environmental decision-making process. This role is determined by the level of
engagement and the objectives set at the outset of the process.
Scoping
The process of determining the spatial and temporal boundaries (i.e. extent) and key issues to be addressed in an
environmental assessment. The main purpose of scoping is to focus the environmental assessment on a manageable
number of important questions. Scoping should also ensure that only significant issues and reasonable alternatives are
examined.
Screening
A decision-making process to determine whether or not a development proposal requires environmental assessment,
and if so, what level of assessment is appropriate. Screening is initiated during the early stages of the development of
a proposal.
Significant/significance
Significance can be differentiated into impact magnitude and impact significance. Impact magnitude is the measurable
change (i.e. intensity, duration and likelihood). Impact significance is the value placed on the change by different

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affected parties (i.e. level of significance and acceptability). It is an anthropocentric concept, which makes use of value
judgements and science-based criteria (i.e. biophysical, social and economic). Such judgement reflects the political
reality of impact assessment in which significance is translated into public acceptability of impacts.
Stakeholders
A sub-group of the public whose interests may be positively or negatively affected by a proposal or activity and/or who
are concerned with a proposal or activity and its consequences. The term therefore includes the proponent, authorities
(both the lead authority and other authorities) and all interested and affected parties (I&APs). The principle that
environmental consultants and stakeholder engagement practitioners should be independent and unbiased excludes
these groups from being considered stakeholders.
Stakeholder engagement
The process of engagement between stakeholders (the proponent, authorities and I&APs) during the planning, assessment,
implementation and/or management of proposals or activities. The level of stakeholder engagement varies depending
on the nature of the proposal or activity as well as the level of commitment by stakeholders to the process. Stakeholder
engagement can therefore be described by a spectrum or continuum of increasing levels of engagement in the decision-
making process. The term is considered to be more appropriate than the term “public participation”.
Stakeholder engagement practitioner
Individuals or firms whose role it is to act as independent, objective facilitators, mediators, conciliators or arbitrators
in the stakeholder engagement process. The principle of independence and objectivity excludes stakeholder engagement
practitioners from being considered stakeholders.
Sustainability
The capacity of continuance into the long term.
Sustainable Development
Development that meets the needs of the present without compromising the ability of future generations to meet their
own needs.
Transparency
An approach of openness in fully explaining the reasons for any decision or course of action adopted by a company (King
Committee on Corporate Governance, 2001).

ABBREVIATIONS
CBO Community Based Organisation
CEO Chief Executive Officer
CER Corporate Environmental Report
CERES Coalition for Environmentally Responsible Economics
CSR Corporate Social Responsibility
DEFRA Department of Environment, Food and Rural Affairs (UK)
EA Environmental Assessment
EIA Environmental Impact Assessment
EIP Environmental Implementation Plan
EMAS Eco-Management and Auditing Scheme
EMP Environmental Management Plan
EMS Environmental Management Systems
EPER European Pollutant Emission Register
GEMI Global Environmental Management Initiative
GRI Global Reporting Initiative
I&AP Interested and Affected Party
IEM Integrated Environmental Management
IISD International Institute for Sustainable Development
ISO International Standards Organisation
IUCN World Conservation Union (International Union for the Conservation of Nature)
JSE Johannesburg Securities Exchange
NEMA National Environmental Management Act
NGO Non-governmental organisation
OHSAS Occupational Health and Safety Assessment Series
RoD Record of Decision
SEA Strategic Environmental Assessment
SIGMA Sustainability – Integrated Guidelines for Management
SoE State of the Environment
SD Sustainable Development
SRI Socially Responsible Investment Index
UN United Nations

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 KIC/073 214 4417

De pa r t m e nt of
E nv i ronm e nt a l Af f a i rs a nd Touri s m

Private Bag X447, Pretoria, 0001, South Africa, www.deat.gov.za