Introduction
An environmental reporting guideline is an episodic publication of environmental reporting involving organizational activities as well as the status of their environmental effects and the environmental contemplation. The guidelines are prepared for organizations preparing for their first environmental reporting publication as well as organizations which have already published one.
The guidelines also provide organizations with more enhanced and practical assistance for successfully managing the environment. The guidelines spell out the acceptable directions and contents of environmental reporting based on the acceptable local and international style of environmental reporting (Whatling et al., 2009: 18).
It should be noted that environmental reporting is an instrument for an organization to accomplish their obligation to be answerable concerning their environmental effects and environmental features of their activities.
The environmental reporting guideline should clarify the organizations commitment towards cleaner and safer environment for all in the society and should have clear and elaborate policies on the organization’s environment initiatives. As much as we try, it’s practically impossible to come up with standardized environmental reporting guidelines to all businesses and applicable in all countries as discussed below (EPA, 2000: 26).
Intended audience of environmental reporting guidelines
Reporting guidelines are formulated for a different audience. In most cases, it’s expected that the big and major companies in a country with more financial and human resources will confront the challenges that come with environmental reporting, and in future all organizations will follow suit.
A case study of Japan, fundamental plan for establishing sound cycle society, (march 2003, cabinet decision). One of its target goals was that 50% of the listed companies and about 30% of unlisted companies with more than 500 employees would conduct environmental reporting.
In this it can be noted that although the guidelines are formulated for all companies, the major ones are the immediate target and are expected to publish high-quality environmental reporting, which includes the items and information described here in. The small and medium enterprises (SMEs) can be allowed to implement the guidelines in phases and in time adopt the guideline fully. The existence of differences in the targeted audience by the regulating body leads to differences in environmental reporting (Allen, 1999: 63).
Reporting areas
Different organizations have different reporting areas. Economic, social and environmental issues are interrelated and therefore some organizations will include environmental issues into socio-economic systems while others will not. In western countries and also in Japan, organizations are reporting at a wider scope ranging from environmental perspective to social and economic fields.
Organizations are reporting this under titles such as ‘sustainability reporting’, ‘social and environmental reporting’ or ‘CSR reporting’. The social areas refers to examples such as, occupational health and safety, contributions to the local community, corporate governance, personal information, etc. the economic area refers to examples such as net sales and profits, assets, amount of investment, wages, labour productivity, employment creation, and so on.
It’s essential to examine a variety of reliable research to be able to evaluate what and how to each elements in those areas should be treated in the reporting. Social aspect has developed from the organizations social responsibility. Its also important to pay attention to the international organization standardization (ISO) as it influences environmental reporting as it has its own guidelines on the matter and an organization which is ISO certified has to abide to the regulations.
Intended stakeholders of environmental reporting
Stakeholders are the consumers of environmental reporting. They are of different types, clients, consumers, the general public, shareholders, financial institutions, employees and so on. Different organizations will prepare their environmental reports based on their stakeholders. The organization will try to prepare their environmental report which will enable their stakeholders to get efficient and effective explanations about their environmental initiatives (Pillai and Ricke, 2002: 35).
Organizations will try to come up with environmental policies that will help in coming up with an environmental report that will help their stakeholders be more active in promoting environmental conservation. Its important to examine the target stakeholders of environmental reporting as environmental reporting is intended for internal stakeholders like management, directors and employees. A general audience or a specific audience will affect the guidelines for environmental reporting (McMillen, 2001: 83).
Media used for disclosure
Communication with the stakeholders brings a difference in environmental reporting. Different organizations will have different guidelines in regard to communicating with its stakeholders. Environmental reporting information should be widely relayed to as many as possible stakeholders using a variety of media such as internet or mass media.
The internet enables an organization to provide up to date information and readily accessible to its stakeholders. To allow communication with the local community, the organization should publish regional editions of environmental reporting that has information relevant to the local community that surrounds the organizations operations site.
The organization should be mo vocal on the environmental issues that affect the locals such as input of water resources, air pollution, emissions of chemical substances and other information relevant to the locals (EPA, 2000: 56).
Conclusion
Environmental reporting guidelines should be of great concern to every organization. Although there are certain laid down procedures and guidelines, every organization should have its own procedures and principles on environmental conservation and reporting. We should, in general, take it as our responsibility to conserve and preserve environment for better living of the world in general.
Reference List
Allen, W 1999, How to Successfully Manage a Compost Facility, Biocycle, pp 30-32.
Environmental Protection Agency, 2000, Addendum to Environmental Guidelines: Use and Disposal of Biosolids, no. 4454 Sydney: New South Wales Environment Protection Authority.
McMillen, P 2001, Separation, collection, and monitoring system, New York: McGraw-Hill.
Pillai, D and Ricke, C 2002, Bioaerosols from municipal and animal wastes: background and contemporary issues, Canadian Journal of Microbiology, vol. 48, pp. 682-95.
Whatling, R, Brown, A, Hedges, P and Fermor, P 2009, Supply chain Corporate Responsibility Reporting: An assessment of the extent of industry reporting on biodiversity, Biocycle