Standardisation of environmental reporting

摘要

Environmental reporting is used by many organisations as an opportunity to improve communication with their stakeholders concerning environmental impacts and sustainability. Although several regulations and proposals for environmental reporting already exist, a standard is still lacking. The paper presents a comprehensive concept for the standardisation of environmental reporting. After an overview of the most important tendencies towards standardisation of environmental reporting, the concept comprising reporting principles, proposals for the structure of an environmental report, and valuation methods for environmental impacts is explained. Finally, the scope of reporting liability is adapted to the size, branch and country of an organisation.