Select Committee on Environmental Audit Minutes of Evidence

Annex 5


  These recommendations were made as part of our formal response to the 1998 consultative document on "Sustainable Business":

  The newly announced Company Law review should implement a requirement for all companies with over 250 employees to include a brief environmental review section in their annual report and accounts. This review should cover the following issues:

    —  does the reporting entity have an environmental policy?

    —  who—at Board level—has responsibility for environmental issues?

    —  in the opinion of the directors, is the environmental management system effective?

    —  is the EMS accredited in any way?

    —  data regarding fines, penalties, reportable incidents, complaints etc and how these have been resolved

    —  a general statement that there are no undisclosed environmental liabilities and that existing environmental remediation provisions (if any) are adequate

    —  a summary of progress made on the range of environmental issues considered key

    —  a cross-reference to any more detailed environmental communications (separate reports, web sites etc)

May 2000

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