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Social and environmental issues

Social and environmental reporting

Except in some highly regulated situations (such as water), the
production of a social and environmental report is voluntary. The
problem, and the subject of most debate is what should be the typical
contents of such a report and how do we measure it

5.1 Environmental reporting

The 'disclosure of information on environment related issues and
performance by an entity'.

It typically contains details of environmental performance in areas such
as:

 measures of emissions (e.g. pollution, waste and greenhouse
gases)

 consumption (e.g. of energy, water and non-renewable mineral
deposits).

NB The information is published in either the annual report and/or as a self-standing
report.

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