Guidelines and tools for Sustainability reporting

Here you find a list of most of the well known guidelines for corporate sustainability and environmental reporting. Many of them are online available. For those which are not, you find the information to get a copy of it. If you have information of additional guidelines which are not listed, please [url]mailto:info@enviroreporting.com[link]mail me[/url]!
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<td width="14%" valign="top" align="center" bgcolor="#808000" height="37">Click here</td>
<td width="34%" valign="top" align="center" bgcolor="#808000" height="37">Name of guideline</td>
<td width="49%" valign="top" align="center" bgcolor="#808000" height="37">Description</td>
<td width="34%" valign="top" align="center" bgcolor="#808000" height="37">Comments</td>
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<td width="14%" height="4" valign="top" align="center"><a href="http://www.globalreporting.org/ReportingFramework/G3Online/"><img border="0"
src="images/wb01518_.gif" WIDTH="54" HEIGHT="64"></a>  </td>
<td width="34%" height="4" valign="top" align="left">The Sustainability Reporting
Guidelines of the Global Reporting Initiative (GRI) 2006 (G3)</td>
<td width="49%" height="4" valign="top" align="left">The Global Reporting
Initiatives Sustainability Reporting Guidelines  represent the first
global framework for comprehensive sustainability reporting, encompassing the triple
bottom line of economic, environmental, and social issues. The Guidelines
bring reporters and report users alike one major step closer to elevating sustainability
reporting to a level consistent with financial reporting.</td>
<td width="34%" height="4" valign="top" align="left">The guideline is fully online
in several formats</td>
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<td width="14%" height="4" valign="top" align="center"><a
href="others/Australian%20PER%20Guidelines.pdf"><img border="0" src="images/wb01518_.gif"
WIDTH="54" HEIGHT="64"></a>  </td>
<td width="34%" height="4" valign="top" align="left">Framework for Public
Environmental Reporting, an Australian approach<img src="images/uk.gif" WIDTH="15"
HEIGHT="15"></td>
<td width="49%" height="4" valign="top" align="left">Guideline document published
in march 2000 by Environment Australia. Very good and complete guidelines.</td>
<td width="34%" height="4" valign="top" align="left">The guidelines are fully
online available on this site (pdf)</td>
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<td width="14%" height="4" valign="top" align="center"><a
href="http://www.defra.gov.uk/environment/envrp/general/pdf/envrptgen.pdf"><img border="0"
src="images/wb01518_.gif" WIDTH="54" HEIGHT="64"></a></td>
<td width="34%" height="4" valign="top" align="left"><a
href="http://www.defra.gov.uk/environment/envrp/general/index.htm">General
Guidelines on Environmental Reporting</a><img src="images/uk.gif" WIDTH="15"
HEIGHT="15"> </td>
<td width="49%" height="4" valign="top" align="left">Guidelines of The UK
Department for Environment, Food and Rural Affairs (DEFRA) published in 2001</td>
<td width="34%" height="4" valign="top" align="left">The guideline is fully online
available (pdf)</td>
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<td width="14%" height="4" valign="top" align="center"><a
href="http://www.env.go.jp/en/rep/eco/erg2000.pdf"><img border="0"
src="images/wb01518_.gif" WIDTH="54" HEIGHT="64"></a></td>
<td width="34%" height="4" valign="top" align="left">Japanese Environmental
Reporting Guidelines, Guidance for Publishing Environmental Reporting<img
src="images/uk.gif" WIDTH="15" HEIGHT="15"></td>
<td width="49%" height="4" valign="top" align="left">Guideline document
published in february 2001 by the Ministry of the Environment, Government of Japan  </td>
<td width="34%" height="4" valign="top" align="left">The guideline is fully online
available (pdf)</td>
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<td width="14%" height="4" valign="top" align="center"><a
href="http://www.nachhaltigkeitsberichte.net/3_Leitfaden.html"><img border="0"
src="images/wb01518_.gif" WIDTH="54" HEIGHT="64"></a>  </td>
<td width="34%" height="4" valign="top" align="left">Der Leitfaden
"Der Nachhaltigkeitsbericht"<img
src="images/d.gif" width="15" height="15"> 
 
 </td>
<td width="49%" height="4" valign="top" align="left">German Guideline for
sustainability reporting. Der Leitfaden richtet sich direkt an Unternehmen. Er will ihnen
praktische Hilfe bei der Erstellung eines eigenen Nachhaltigkeitsberichtes bieten. Die
Inhalte des Leitfadens werden anhand von Beispielen aus der Praxis der Pilotunternehmen
illustriert.</td>
<td width="34%" height="4" valign="top" align="left">The guideline is fully online
available.</td>
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<td width="14%" height="1" valign="top" align="center"><a
href="http://www.cefic.be/activities/hse/rc/guide/01.htm"><img border="0"
src="images/wb01518_.gif" WIDTH="54" HEIGHT="64"></a>  </td>
<td width="34%" height="1" valign="top" align="left">The CEFIC Responsible Care –
Health, Safety and Environmental  reporting guidelines<img src="images/uk.gif"
WIDTH="15" HEIGHT="15"></td>
<td width="49%" height="1" valign="top" align="left">The European Chemical Industry
Council (CEFIC) has published guidelines in 1998 for the european chemical companies.
Their previous guidelines of 1993 are also well-known in other sectors</td>
<td width="34%" height="1" valign="top" align="left">The guidelines are fully
online available.</td>
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<td width="14%" height="1" valign="top" align="center"></td>
<td width="34%" height="1" valign="top" align="left">The WICE guidelines<img
src="images/uk.gif" WIDTH="15" HEIGHT="15"></td>
<td width="49%" height="1" valign="top" align="left">The World Industry Council for
the Environment (WICE) is a global coalition of enterprises initiated in 1993 by the
International Chamber of Commerce (ICC). In 1995 they published their guidelines for
voluntary reporting</td>
<td width="34%" height="1" valign="top" align="left">Guidelines are not online
available, for ordering <a href="http://www.icc.org">visit the ICC-website</a> or send a
fax to +41 171 235 5447</td>
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<td width="34%" height="1" valign="top" align="left">CBI guideline:
"Introducing environmental reporting"<img src="images/uk.gif" WIDTH="15"
HEIGHT="15"></td>
<td width="49%" height="1" valign="top" align="left">This small booklet is
published by the Conferation of British Industries 
(CBI) in 1995 and provides a guide to the key issues. It also clarifies the reporting
requirements of the CBI Environment Business Forum. It refers and made use of the WICE and
PERI guidelines.</td>
<td width="34%" height="1" valign="top" align="left">It is out of print but copies
may be available by the CBI desk: 
<a href="mailto:enquiry.desk/@cbi.org.uk">enquiry.desk@cbi.org.uk</a></td>
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<td width="34%" height="1" valign="top" align="left">UNEP/Sustainability reports
"Engaging Stakeholders"</td>
<td width="49%" height="1" valign="top" align="left">UNEP/SustainAbility
published a report, Engaging Stakeholders, Vols 1 and 2 in 1996. Volume 1 : The
Benchmark Survey covers international trends in corporate environmental reporting;
introduces new and revised reporting and benchmarking tools. Volume 2: The Case Studies
focuses on the activities and perspectives of 12 very different users of corporate
environmental reports. In 1997 The 1997 Benchmark Survey has
been published.</td>
<td width="34%" height="1" valign="top" align="left">Not online available. Visit <a
href="http://www.uneptie.org/outreach/reporting/sustainability-rpt.htm">the UNEPIE site</a>
for order information and more backgrounds.</td>
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<td width="14%" height="1" valign="top" align="center"><a href="others/feem.htm"><img
border="0" src="images/wb01518_.gif" WIDTH="54" HEIGHT="64"></a>  </td>
<td width="34%" height="1" valign="top" align="left">The Forum on Environmental
  Reporting (FEEM) Guidelines for preparation of company environmental reports<img src="images/uk.gif" WIDTH="15" HEIGHT="15"></td>
<td width="49%" height="1" valign="top" align="left">The working group Forum on
Environmental Reporting of the Fondazione Eni Enrico Mattei (FEEM) in Italy produced these
guidelines in 1995</td>
<td width="34%" height="1" valign="top" align="left">The guidelines are fully
online available on this site</td>
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<td width="14%" height="1" valign="top" align="center"><a
href="others/acbe_guidelines.htm"><img border="0" src="images/wb01518_.gif" WIDTH="54"
HEIGHT="64"></a>  </td>
<td width="34%" height="1" valign="top" align="left">ACBE-guidelines
"Environmental Reporting and the Financial Sector: An Approach to Good
Practice"<img src="images/uk.gif" WIDTH="15" HEIGHT="15"></td>
<td width="49%" height="1" valign="top" align="left">In February 1997 the Advisory
Committee on Business and the Environment (ACBE) in the UK issued guidelines directed at
all businesses encouraging more widespread use of environmental reporting and set out good
practice for reporting the financial aspects of environmental performance</td>
<td width="34%" height="1" valign="top" align="left">The guidelines are fully
online available on this site</td>
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<td width="14%" height="1" valign="top" align="center"></td>
<td width="34%" height="1" valign="top" align="left">The report "Coming clean:
corporate environmental reporting"</td>
<td width="49%" height="1" valign="top" align="left">The
International Institute for Sustainable Development; IISD, Deloitte Touche Tohmatsu
International and SustainAbility Ltd made this first guideline ever for environmental
reporting in 1993</td>
<td width="34%" height="1" valign="top" align="left">The report is not online
available but the key findings are available <a
href="http://www.bsdglobal.com/issues/reporting_coming_clean.asp">at the IISD site</a><a
HREF="http://bn.bfast.com/booklink/click?sourceid=9335697&ISBN=0942640039"><img
SRC="http://bn.bfast.com/booklink/serve?sourceid=9335697&ISBN=0942640039" BORDER="0"
WIDTH="1" HEIGHT="1"></a></td>
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<td width="14%" height="1" valign="top" align="center"><a
href="http://iisd1.iisd.ca/measure/1.htm"><img border="0" src="images/wb01518_.gif"
WIDTH="54" HEIGHT="64"></a> 
english 
<a href="http://iisd1.iisd.ca/measure/sp_1.htm"><img border="0"
src="images/wb01518_.gif" WIDTH="54" HEIGHT="64"></a> 
spanish</td>
<td width="34%" height="1" valign="top" align="left">Belaggio Principles:
"Guidelines for the practical assesment of progress toward sustainable development<img src="images/uk.gif" WIDTH="15" HEIGHT="15"><img
src="images/spain.gif" width="15" height="15"></td>
<td width="49%" height="1" valign="top" align="left">The International Institute
for Sustainable Development developed these principles including an item as environmental
reporting</td>
<td width="34%" height="1" valign="top" align="left">Online available</td>
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<td width="14%" height="1" valign="top" align="center"></td>
<td width="34%" height="1" valign="top" align="left">GEMI tools and publications<img
src="images/uk.gif" WIDTH="15" HEIGHT="15"></td>
<td width="49%" height="1" valign="top" align="left">The Global Environmental
Management Initiative (GEMI) published several tools for environmental reporting</td>
<td width="34%" height="1" valign="top" align="left">Not online available but for a
list and order possibility <a href="http://www.gemi.org/docs/PubTools.htm">visit their
website page</a></td>
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<td width="34%" height="1" valign="top" align="left">DIN Norm 33922 for an
environmental report<img src="images/d.gif" width="15" height="15"></td>
<td width="49%" height="1" valign="top" align="left">The German Standardisation
Body DIN issued the DIN 33922 "Leitfaden für Umweltberichte"</td>
<td width="34%" height="1" valign="top" align="left">Not online available, for the order possibility for this German norm, <a href="http://www.din.de">visit
their website</a></td>
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<td width="14%" height="1" valign="top" align="center"><a target="_blank"
href="http://www.rjnet.nl/nieuws/Persbericht%20maatschappelijk%20verantwoord%20ondernemen.htm"><img
border="0" src="images/wb01518_.gif" WIDTH="54" HEIGHT="64"></a>  </td>
<td width="34%" height="1" valign="top" align="left">Handreiking
Maatschappelijke Verslaggeving en Richtlijn 400<img src="images/nl.gif" WIDTH="15"
HEIGHT="15"></td>
<td width="49%" height="1" valign="top" align="left">The Dutch Advisory
Board for Annual Reporting issued in september 2003 a special guideline for sustainability
reporting.</td>
<td width="34%" height="1" valign="top" align="left">Orderable</td>
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<td width="14%" height="1" valign="top" align="center"><a
href="http://www.nivra.nl/Milieu/Checklist%20milieuverslaggeving_KPB_.pdf"><img border="0"
src="images/wb01518_.gif" WIDTH="54" HEIGHT="64"></a>  </td>
<td width="34%" height="1" valign="top" align="left">Checklist
milieuverslaggeving van de Vereniging voor Milieu-accountancy (VMA)<img
src="images/nl.gif" WIDTH="15" HEIGHT="15"></td>
<td width="49%" height="1" valign="top" align="left">Checklist van
onderwerpen voor een milieujaarverslag gebaseerd op best practice en jury-beoordelingen
van de Nederlandse ACC Award</td>
<td width="34%" height="1" valign="top" align="left">Online available in
PDF</td>
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<td width="14%" height="1" valign="top" align="center"></td>
<td width="34%" height="1" valign="top" align="left">CMA Management Accounting
Guideline: "Writing and Evaluating Sustainable Development and Environmental
Reports" (exposure draft)<img src="images/uk.gif" WIDTH="15" HEIGHT="15"></td>
<td width="49%" height="1" valign="top" align="left">The objective of the guideline
issued in 1998 by The Society of Mangement Accountants of Canada (CMA) is to provide
instruction on how corporate commitment to sustainable development (SD) and environmental
stewardship practices can be most effectively communicated through SD and environmental
reports. It also assists management accountants and other stakeholders in the assesment of
these reports.</td>
<td width="34%" height="1" valign="top" align="left">Not
online available, <a href="http://www.cma-canada.org">visit the website of CMA</a> to
order it</td>
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<td width="14%" height="1" valign="top" align="center"><a
href="http://www.unctad.org/en/docs/isa15d2.pdf"><img border="0" src="images/wb01518_.gif"
WIDTH="54" HEIGHT="64"></a>  </td>
<td width="34%" height="1" valign="top" align="left">UNCTAD Report:
"Environmental Financial Accounting and Reporting at the Corporate level"<img
src="images/uk.gif" WIDTH="15" HEIGHT="15"></td>
<td width="49%" height="1" valign="top" align="left">The Intergovernmental Working
Group of Experts on International Standards of Accounting and Reporting (ISAR) of UNCTAD
published in 1998 this report. The first chapter is an interim statement of best practice
guidance for accounting and reporting for environmental costs and liabilities.The purpose
is to provide assistance to enterprises, regulators and standard-setting bodies in
determining what is considered best practice in accounting for environmental transactions
and events in the financial statements and associated notes. </td>
<td width="34%" height="1" valign="top" align="left">Online
available (downloadable)</td>
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<td width="14%" height="1" valign="top" align="center"></td>
<td width="34%" height="1" valign="top" align="left">Guideline "Corporate
Environmental Reporting. Why and How" of the NSW EPA in Australia<img
src="images/uk.gif" WIDTH="15" HEIGHT="15"></td>
<td width="49%" height="1" valign="top" align="left">Generally, public or private
sector organisations in NSW are not required by law to publish environmental reports.
However, the EPA believes increasing demand by a range of stakeholders will further
encourage voluntary environmental reporting. To motivate and assist in high quality
reporting the EPA, in conjunction with the Department of State and Regional Development,
has published this guidance document in 1997</td>
<td width="34%" height="1" valign="top" align="left">Not
online available. For order information <a
href="http://www.ameef.com.au/publicat/groundwk/grnd398/gspnsw.htm">visit this page</a></td>
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<td width="14%" height="1" valign="top" align="center"></td>
<td width="34%" height="1" valign="top" align="left">The ACCA Guide to environment
and energy reporting 1997<img src="images/uk.gif" WIDTH="15" HEIGHT="15"></td>
<td width="49%" height="1" valign="top" align="left">In 1998 the accountants
organisation ACCA (UK) published this guide (made by Aspinwall & Co) which contains
step-by-step advice on how and when to report environmental issues to stakeholders. It
features a best practice checklist, an introduction to environmental reporting issues, a
guide to reporting on energy use and has sections on report development. </td>
<td width="34%" height="1" valign="top" align="left"><a
href="http://www.acca.co.uk">Visit the website of ACCA</a> to order a hard copy</td>
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<td width="14%" height="1" valign="top" align="center"><a
href="ftp://ftp.inem.org/pub/sustainability_reporting.pdf"><img border="0"
src="images/wb01518_.gif" WIDTH="54" HEIGHT="64"></a></td>
<td width="34%" height="1" valign="top" align="left">The INEM
Sustainability Reporting Guide: 
A Manual on Practical and Convincing Communication for Future-Oriented Companies</td>
<td width="49%" height="1" valign="top" align="left">The guide (October
2001) gives advice on how to draw up an effective sustainability report. Focusing on the
economic interests of companies, as well as on reliable and convincing communication, it
informs about target groups and their interests in information, outlines the principles of
sustainability reporting and describes the elements of the sustainability report. It also
provides numerous practical examples for presentation of performance data and design of
sustainability reports. Further on, the Guide addresses the problem of credibility of the
sustainability report and shows possible ways to sustainable management. The Guide is
appropriate for both small and medium-sized enterprises and large companies. Published
with the support of the Stiftung Apfelbaum.</td>
<td width="34%" height="1" valign="top" align="left">Online
available (downloadable in pdf)</td>
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<td width="14%" height="1" valign="top" align="center"><a
href="http://www.inem.org/emas-toolkit/"><img border="0" src="images/wb01518_.gif"
WIDTH="54" HEIGHT="64"></a>  </td>
<td width="34%" height="1" valign="top" align="left">INEM/future guideline:
"Environmental Reports, Environmental Statements: Guidelines on Preparation and
Dissemination"<img src="images/uk.gif" WIDTH="15" HEIGHT="15"></td>
<td width="49%" height="1" valign="top" align="left">The International
Network for Environmental Management (INEM) and the German organisation future
e.V.-Umweltinitiative von Unternehme(r)n published this guideline as a tool which
incorporate experiences and practical examples of forward-hinking companies which have
made information on their environmental performance available to the public. Orginally
published in German (1994) and later (1998) translated into english.</td>
<td width="34%" height="1" valign="top" align="left">The guideline is intergrated
in the EMAS Toolkit for SMEs publication. <a href="http://www.inem.org/emas-toolkit/">Online
available</a>. The toolkit includes an interactive check-list for evaluating environmental
reports and statements</td>
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<td width="14%" height="1" valign="top" align="center"></td>
<td width="34%" height="1" valign="top" align="left">CICA
Guideline: "Reporting on Environmental Performance"<img
src="images/uk.gif" WIDTH="15" HEIGHT="15"></td>
<td width="49%" height="1" valign="top" align="left">The guideline (1994)
provides an insight into what should be included in environmental reports and how they
should be presented.  A key resource for all members of the accounting profession,
business executives and others, this publication was prepared by a CICA study group in
association with the Canadian Standards Association (CSA), the International Institute for
Sustainable Development (IISD), and the Financial Executives Institute Canada.  In
addition to practical guidance on how to compile and present environmental data, this
important report also contains illustrative examples and charts, and informative
appendices.  A separate Summary Report, ideal for senior management and directors who
want to know more about this emerging area of financial reporting, is also included.</td>
<td width="34%" height="1" valign="top" align="left">Not online available. For
order information visit the site of CICA (<a href="http://www.cica.ca">http://www.cica.ca</a>)</td>
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<td width="14%" height="1" valign="top" align="center"><a
href="http://www.defra.gov.uk/environment/envrp/general/index.htm"><img border="0"
src="images/wb01518_.gif" WIDTH="54" HEIGHT="64"></a>  </td>
<td width="34%" height="1" valign="top" align="left">"Environmental
Reporting : getting started"</td>
<td width="49%" height="1" valign="top" align="left">Online guide of the UK
Department of the Environment, Transport and the Regions (1999)</td>
<td width="34%" height="1" valign="top" align="left"></td>
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