Guidance

Environmental key performance indicators: Reporting guidelines for UK business

These Guidelines seek to help companies report their environmental impacts in a meaningful and cost-effective way.

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There is an increasing recognition that good environmental performance makes good business sense. Environmental risks and uncertainties impact to some extent on all companies, and affect investment decisions, consumer behaviour and Government policy. Management of energy, natural resources or waste will affect current performance; failure to plan for a future in which environmental factors are likely to be increasingly significant may risk the long-term future of a business.

Companies that measure, manage and communicate their environmental performance are inherently well placed. They understand how to improve their processes, reduce their costs, comply with regulatory requirements and stakeholder expectations and take advantage of new market opportunities. Over a third of FTSE 350 companies already report KPIs according to the guidance specified here. Nevertheless, the landscape of environmental, sustainability and corporate responsibility reporting can be complex. These Guidelines seek to help companies report their environmental impacts in a meaningful and cost-effective way. The Guidelines are consistent with other standards and reporting guidance as far as possible.