Issued by the Ministry of the Environment, the Environmental Reporting Guidelines sets out definitions and calculation methods for reporting environmental performance indicators. Major revisions as of 2012 include the following: (1) If companies wish to report in accordance with the guidelines, they are required, among other things, to include summary lists and tables for major indicators; to report on the status of environmentally-conscious investment or financing; and to report on the status of biodiversity conservation and sustainable use of biological resources. (2) Companies are recommended to take measures for improving the reliability of environmental reporting and prepare an environmental report with a greater focus on stakeholders’ views.
Industry sectors covered by the instrument
Organizations covered by the instrument
All organizations except those in the public sector
Type of instrument
Code of conduct or guideline
Mandatory or voluntary
The geographical scope