2. Prepare content
Tool 1: Environmental statement structure of this section gives an overview of the different areas to be covered. These are described in more detail below.
Introductory information
General information on the company
In order to help the reader to understand your business activities and related environmental activities, you should briefly introduce your company with some core information:
- Site location, number of employees, turnover
- Products or services offered
- Main production processes
The relationship between your activities and environmental issues
Your environmental activities will be easier to understand if you relate your business activities to local, regional or even global environmental issues (e.g. river water quality, shortage of landfill space, global warming, etc.). You can also describe the impact of your sector on the environment. See Example 1 of this section.
Environmental policy
Your environmental policy shows how important environmental issues are to your company. A signed copy should be included in your statement.
Management foreword
The inclusion of a foreword from company management will increase the credibility of your statement. It should refer to your environmental policy and name the key elements and problems of implementing environmental measures up to now. The foreword can also refer to the other pillars of sustainable development, social and economy. Summarise the main tasks ahead. If your company has received any environmental awards, don't forget to mention them. See Example 2 of this section.
Environmental management and company milestones and scope of the environmental management system and statement
A chronology of your environmental activities and the decisive factors over this period will help the reader to better understand your present activities. Do specify the scope of the environmental statement if it doesn't refer to all departments and services of the organisation. See Example 3 of this section.
Environmental management system
Overview/Organigram
Present internal organisation and responsibilities for environmental management clearly using an organigram. This is not only important for external understanding but can also create better understanding among employees as they may not be sufficiently aware of the exact responsibilities involved. Keep to the essentials and give a quick overview. See Example in section 7.1, Structure and responsibility.
Description of objectives
A statement without clearly formulated concrete targets will lack credibility. Objectives should be quantified where possible, and deadlines should be given.
Description of measures
Your statement will be even more credible if you describe the actions implemented to achieve the objectives that you have set. You should present your 'environmental programme' showing the priority given to these objectives and actions.
Description of responsibilities
You should explain the organigram. Which manager is responsible for environmental activities? What are the tasks of those responsible for environmental management? How many employees incorporate environmental responsibilities into their normal tasks? See Example in section 7.1, Structure and responsibility.
Employee information, training and involvement
Your environmental report should show how you:
- inform (e.g. employee's newsletter, pinboards, etc.)
- train (e.g. training on specific environmental issues, etc.)
- involve your employees (e.g. suggestion schemes). See Example 4 of this section.
Presentation and evaluation of important environmental issues relevant to your company
Presentation of relevant material and energy flows
In order to describe the environmental impacts of your company, material and energy flows must be systematically recorded and presented. This will provide the reader with a quick overview. The use of colour-coding for the individual material and energy flows can also help to orient the reader. See Example 5 of this section.
Analysis and evaluation of important environmental issues
The following aspects should be considered:
- Make clear what in your opinion is the environmental significance of the material, emission, etc. in question. What are the risk and problem areas ? See Example 6 of this section.
- Present the activities and measures implemented so far to improve environmental performance or minimise risks. Include references to weak-point analyses and reviews that have already been done. Difficulties in implementing these measures and technical or material-related problems that have not yet been solved should also be described.
Presentation of main production processes
Supplement data on and evaluation of materials and energy flows with a brief description of important production processes or an overview of the stages of production.
Details of data collection methods and scope
Don't forget to mention the sites/areas and time periods to which data refer, in particular if summarised data is used. Explain whether data were compiled by measurement or by estimation.
Details and evaluation of site and production-related environmental issues
Having provided an overview of material and energy flows, significant individual issues can be explained in more detail. Determining the significance of the environmental impact will depend on the quantity (e.g. main raw materials) and on the level of risk (e.g. hazardous substances) of the material or energy concerned. Information that should be provided on material and energy flows and their impacts is listed below. Targets set and actions to be undertaken should also be described.
Material consumption
Material consumption covers raw materials, auxiliary materials, and operating materials. The annual quantity of materials consumption should be given in order of importance according to their 'environmental relevance'. The percentage of renewable and non-renewable raw materials and the annual consumption of toxic or hazardous materials should also be given.
Energy consumption
In presenting annual energy consumption, the different energy types and, if relevant, the different points of consumption (e.g. machinery, heating, etc.) should be identified. Energy consumption should be shown in terms of total quantity, but should also be related to relevant factors, e.g. consumption per kg of product. The environmental impact of energy consumption can be better described in terms of emissions.
Water consumption
You should state the level of water consumption at your company. Indicators of consumption per kg of product would also be useful for the reader.
Buildings, machinery, soil
Heat insulation of buildings, replacement of piping systems containing PVC, the installation of new production systems which integrate environmental functions, sealing and contamination of soil, etc. may be important issues for your company.
Residual materials and waste
Waste is a central issue for environmental management on the operational level. There are many relevant questions. Which types and quantities of waste does your company generate? Which business units are they generated by? How are they recycled or disposed of? Waste prevention is equally important. Show how the amount of waste disposed of per kg product has developed in the past years.
Atmospheric emissions, noise and odour pollution
If your company operates processes or machinery which are subject to environmental legislation you should provide information on the types and quantity of atmospheric emissions as well as noise and odour pollution. The significance of these impacts will depend on the type of production or service.
Wastewater
The impact of wastewater is a central environmental problem. Even if as a service provider you 'only' discharge sanitary wastewater, this should be mentioned. Data on the environmental burden (e.g. pH-value, Biological Oxygen Demand) as well as the content (e.g. heavy metals) of wastewater discharged by the company should be provided. Information on the resulting impact on water quality can also be given.
Accidents and accident prevention
You should report on accidents that have occurred. Describe the causes of the accident, the actions taken, and the consequences. Mention also the lessons learnt from this accident.
Transport
Issues relating to transport and logistics have often been neglected, although transport is one of the main causes of environmental degradation. Refer to measures that have been implemented or are planned in relation to this issue. Transport for both employees and goods should be considered. Show the types of transport, e.g. car, train, or plane, and calculate energy consumption and atmospheric emissions associated with these activities. You may find it useful to use indicators such as kilometres per tonne. See Example 7 of this section.
Further important environmental issues
There are many other environmental issues that may be relevant for your company, such as land usage, nature and wildlife protection. If, for example, your company is a food manufacturer, organic farming may be a topic of great relevance.
Indirect environmental aspects: description of environmental features of products or services
Presentation of products or services
Describe the products manufactured or the services provided by your company. Provide information on sales and turnover, the proportions of different materials used and their environmental impacts. You should mention environmentally relevant product features. Explain any environmental requirements that have been defined for your products or services. If environmental criteria or environmental labels apply to your products state clearly to which products they apply.
Environmentally relevant aspects of product life cycle, including supply chain and purchasing issues
The environmental impacts of a product occur not only during production, but also while raw materials are being developed, grown, produced or extracted, and during use and disposal. It will become increasingly difficult for companies to avoid adopting a cradle-to-grave approach for their products. Show the environmental weaknesses or potential for optimisation within your product life cycle, and the areas in which your company can bring about change. In the pre-production stage the main issues will relate to purchasing policy and involvement of suppliers. See Example 8 of this section.
Where applicable, you should refer to environmental purchasing guidelines, negotiations with suppliers and audits. In terms of post-production you should mention product lifetime, characteristics of product usage, as well as disposal, e.g. systems for return or recycling of used or old products. See Example 9 of this section.
Product development, new services, choice of product range
Show the extent to which environmental criteria are considered in research and development, and provide concrete examples of, for example, product durability, protection of natural resources, design for disassembly, etc.
Influence of environmental management on profits and competitiveness
Expenditure and environmental cost-benefit analysis
While costs of stand-alone environmental technologies or clearly defined environmental measures are relatively easy to identify, it is more difficult to identify the costs relating to on-going environmental protection activities (e.g. training employees). So if you mention the costs of environmental management (e.g. investments), you should explain how they have been calculated. Stating the total amount invested will be of little interest without relating this to environmental improvements.
Savings
Investors and shareholders may be particularly interested in the financial savings resulting from environmental measures. Although it may not be easy to identify and quantify these financial benefits, it is possible to provide a good qualitative description. See Example 10 of this section.
Effect on demand
Report on how product modifications or the introduction of new features or products have created increased demand or competitive advantages. Setbacks in developing an environmental product policy should also be mentioned.
Communication with target groups
Statements from employees and external parties
Who says that your company's opinion is the only one that should be heard in your statement? Employees, business partners, sector representatives or environmental associations could also be invited to comment on your environmental activities and to ask questions which could be important for you. Allow room for criticism in your statement. This will increase your credibility, whereas self-defence could damage it.
Feedback possibilities and offer of additional information
Invite your readers to provide comments, questions or criticisms, e.g. by enclosing a reply postcard or a short questionnaire to be returned by the reader. The addresses and telephone numbers of the contact persons in the company should be given.
Miscellaneous
Explanation of important technical terms
You should explain technological and environmental terms at the end of the report.
Formalities
Don't forget to mention the name of the environmental verifier who has validated your statement and the deadline for the next statement (see Section 11, How to get official recognition).
