Page 45 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx

Integrated reporting

Indicator Aspect Example of disclosure

Environmental Materials Materials used by weight or
volume, and the proportion of
materials used in production that
are recycled

Energy Total fuel consumption, reductions
in the energy requirements of sold
products and services

Biodiversity The nature of significant impacts
on biodiversity e.g. species
affected and duration of impact

Emissions Total emissions of greenhouse
gases and ozone depleting
substances, emissions reductions
achieved as a direct result of
initiatives to reduce emissions

Products and services How the environmental impact of
(environmental aspects) products services is mitigated, and
what proportion of products and
packaging materials is reclaimed

Supplier Environmental The percentage of new suppliers
Assessment that were screened using
environmental criteria

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