Sustainability Reporting in SMEs
Transnational corporations are quite advanced in publishing sustainability reports. The GRI-Guidelines are a widely accepted standard for these reports, but their wide application is hampered due to the huge number of indicators not easy for SMEs. Against this background it seems necessary to supply guidelines to SMEs, how they can realize an efficient and effective sustainability reporting.
In Germany, this guideline builds on the practice of many SMEs in publishing environmental statements. It will show ways, how these environmental statements can be developed to a full scale sustainability report.
Within the project this guideline will be drafted. To ensure practical usability it will be tested in a series of interviews as well as in a public workshop. Before the workshop, the draft will be published on the internet.
November 2005 - Juni 2006
• Adelphi Consult
• Institute 4 Sustainability
Federal Environmental Ministry and Federal Environmental Agency
Dr. Jens Clausen
Clausen, Jens; Kahlenborn, Walter; Loew, Thomas; herausgegeben vom BMU (2007): EMAS - Von der Umwelterklärung zum Nachhaltigkeitsbericht, Berlin