Valuing Corporate Responsibility by Sullivan Rory;

Author:Sullivan, Rory;
Language: eng
Format: epub
Publisher: Taylor & Francis Group

Companies should provide, in the corporate responsibility section of their websites, a detailed discussion of how they have calculated the performance data presented in their corporate responsibility reports, an analysis of the uncertainties in the reported data and, as appropriate, a discussion of how they expect to improve their reporting over time. Within this framework, companies should provide:

A tabular summary of emissions by source or activity, highlighting the major contributions to the number in question.

An overall assessment of the uncertainty associated with reported emissions.

For each major source: − A description of the estimation techniques used.

− Explanation of why these techniques were chosen, including commentary on what alternative techniques were available and why the techniques chosen were seen as the most appropriate.

− Sources of data (e.g. where emissions factors are used, information on the activity or other data used to generate the emissions estimate).

− Citations/references for all emission factors.

− Documentation of assumptions made (e.g. the efficiency of pollution control equipment).

− Commentary on uncertainties in the estimates of emissions.

− List of references.

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