Step 9 – Decide

First, you need to decide that you are going to prepare a sustainability report. Decide what kind of report would be most useful to your company and its stakeholders (whether combined with your financial statements or not). In many cases it makes sense to package social and environmental progress alongside economic benchmarks to demonstrate what your business is capable of achieving. Then again, if your business reports on economic data quarterly, and your environmental or social programs are a year-long process, perhaps an end-of-year inclusion is more appropriate.

Once you have decided what you are reporting on, then you need to identify your audience for the report. Are you primarily doing it to show shareholders and employees the progress of the business? Will your reports be shared to the industry and to the greater public? Keep these audiences in mind to help you focus the scope of the report and the length; it does not need to be a novel!

Initial considerations:

Who will be reading/using the report? (Stakeholders?  General Public? Government?)

What information will you include? (Economic? Social? Environmental?)

When will this report be released? (Monthly? Quarterly? Yearly?)

Where will this report be available? (Stakeholder meetings? At tradeshows? On the Internet?)

Why will people be reading this report? (Checking compliance issues? Screening your company for sustainability awards? Researching a media article about your company?)

How can your company demonstrate its dedication to sustainable development through this report? (Quantifiable evidence?  Documentation of process? External audits?)

Step 10 – Gather data

Once these decisions are made, you need to gather the data you require and prepare it in a form that is useful. Having a good measurement system is a key element of reporting. In Steps 6 and 7 your company collected information and measurements of its operations.  It is now time to summarise the data you collected and mark the progress that has been made. 

Many of the Checksheets in your EMS (Steps 5-8) contain pages you can easily print and include in a final report. One important sheet was the “Data Summary” tab from the Step 6 Checksheets. No matter what information you decide to include, realise that much of the work you have completed so far can carry over in your final report. 

In some cases, extensive measurements aren’t appropriate. You can gather social-related information by specifically discussing employee benefit programmes and morale, company sponsorship for a local youth rugby team, or material donations to the construction of a community centre. Here is one way you might present the information:

When it comes to economic data, some companies prefer to report financial results separately from other social and environmental targets.  However, the Global Reporting Initiative (GRI) recommends timing and/or integrating reporting on financial, social, and environmental results to reinforce their linkages. Depending on the schedule your company has for reporting its results, there may naturally be some variance. Over time, keep in mind that having an integrated report may provide valuable insight to how one area of your business affects another. 

The impacts identified and measured in the EMS will be the key areas of environmental results that your company will report on. Depending on which criteria was selected, your report may go into detail about areas such as fuel and energy consumption, waste minimisation and emissions. Generally speaking, many building companies focus on the areas of procuring sustainable materials, efficient use of materials in the construction process and the appropriate handling of refuse.

As this will probably be the first time your company prepares a report, don’t panic if a small number of criteria were measured.  In most cases, a first report may include 5-10 criteria. A report grows more sophisticated over time, with company growth and adoption of the EMS into the core business. Because of this process, it is a good idea to outline in your report:

• criteria reported on and why they were chosen
• criteria that may apply in the near future, for example as the company meets certain growth targets or modifies its business strategy
• criteria that has been deliberately omitted or that does not apply to the company.

Volunteer Programme Case Study:
BRANZ Ltd, Judgeford, Porirua

At BRANZ, a multi-faceted charity programme has been developed as part of the larger sustainability plan.  The company allots $5,000 each year for charitable giving to registered not-for-profits, especially those that are New Zealand focused.  Also, BRANZ employees are entitled to one paid day per year to pursue volunteer efforts at an approved charity of their choice.  What is the value in pursuing these efforts?  Anne Greenwood, the Human Resources manager says, “Well, in a nutshell it is about team building, contributing to the local community, and having fun while achieving something worthwhile.”  Don Richards, the Quality Manager at BRANZ has been particularly active as a volunteer and worked to maintain local reserves and wildlife sanctuaries.

Step 11 – Verify results

Once all the data is gathered and in the right form, you’ll need to double check that it is all correct. Usually this means that an independent party will need to audit your results. However, depending on the size of your organisation and report, this may not be necessary. External audits are generally performed on larger companies.

Within New Zealand there are several reputable organisations that specialise in sustainability-related auditing.  Some of these include:

GHD www.ghd.co.nz

Landcare Research www.landcareresearch.co.nz

MWH www.mwh.co.nz

Tall Poppies www.tallpoppies.co.nz

URS www.urscorp.co.nz

There are also many independent auditors. With any auditor, be sure to understand the approach they will be using to evaluate your results.  Take their credentials into serious consideration and inquire if they have worked with companies similar to yours. Ask to see examples of the reports they have worked on and a client list if possible.  Choose your auditor carefully. They will in turn be responsible for validating the results you present to stakeholders. 

Step 12 – Write and publish

And finally, you can go ahead and write and publish your report. Don’t feel obliged to aim too high to start with – even a modest sustainability report is a great achievement. If your business discovered in the process that it still has a long way to go, the good news is that you are already on the road. You have identified changes that need to be made, and you can report on them as they are accomplished. By doing so, your business demonstrates its commitment to the process of change and of doing quality business. Ultimately, dedication is more important than quick and easy achievements. One particularly helpful and free guide to the reporting process for SMEs is available from GRI at:
www.globalreporting.org/guidelines/2002

Your report can be shared through a website for public access in quarterly or annual shareholder updates to potential clients, and also through media outlets. Many companies use a combination of media for distribution. For example, some choose to mail out a 'summary' report to stakeholders and also have a full report as a PDF for download on the company website. Length of the report, company size and audience are all important considerations to make.

In addition to addressing stakeholders, a well-crafted report can also help you compete for awards and accolades that can enhance your business’s reputation. See the Resources section for organisations that sponsor sustainability-related awards.

Tip: Avoiding ‘Greenwash’

A recent government report noted that: “There is a growing awareness among the public about the ‘greenwashing’ that many organisations use to shape their environmental image. This may undermine the effectiveness of some public relations skills, while contributing to a fundamental lack of trust in big business and government to be open and honest about sustainability”. (Ref: See Change: Learning and education for sustainability. Parliamentary Commissioner for the Environment, 2004.)

As you begin reporting your progress, make sure to: