The why, what, where and how of corporate environmental reporting

Abstract

Although environmental reporting is not compulsory in this country, many companies and other organisations in South Africa disclose information regarding the natural environment. Organisations may therefore decide for themselves whether or not to report such information. As a result of the lack of guidance, each organisation must decide itself whether to report, what to report and where to report. This paper examines several aspects of environmental reporting from a business perspective. These aspects include the advantages of environmental reporting and the types of environmental information that could or should be reported. The advantages and disadvantages of reporting environmental information in the annual report and in a separate report are also discussed. Finally, the paper provides some guidelines on the implementation and management of an environmental information system.