Electric Utilities Sector Supplement - Global Reporting Initiative

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EN30 Total environmental protection expenditures and investments by type. 1. Relevance Measuring environmental mitigation and protection expenditures allows organizations to assess the efficiency of their environmental initiatives. It also provides valuable input for internal cost-benefit analyses. Data on environmental performance measured against environmental mitigation and protection expenditures offers insights into how effectively the organization uses resources to improve performance. When tracked and analyzed in a comprehensive fashion over time, this expenditures data allows the reporting organization to judge the value of complex organizational or technological investments for improving environmental performance. It is possible to establish a full environmental management accounting system within an organization that tracks multiple categories of information. This Indicator focuses on waste disposal, emissions treatment, remediation costs, as well as prevention and environmental management costs. 2. Compilation 2.1 The compilation of the expenditures in this Indicator should exclude the following categories as defined in the IFAC ‘International Guidance Document on Environmental Management Accounting’ document: • Costs of non-product output; and • Fines for non-compliance with environmental regulation. 2.2 Identify waste disposal, emissions treatment, and remediation costs based on expenditures related to the following items: • Treatment and disposal of waste; • Treatment of emissions (e.g., expenditures for filters, agents); • Expenditures for the purchase and use of emissions certificates; • Depreciation of related equipment, maintenance, and operating material and services, and related personnel costs; Indicator Protocols Set: EN • Insurance for environmental liability; and • Clean-up costs, including costs for remediation of spills as reported in EN23. 2.3 Identify prevention and environmental management costs based on expenditures related to the following items: • Personnel employed for education and training; • External services for environmental management; • External certification of management systems; • Personnel for general environmental management activities; • Research and development; • Extra expenditures to install cleaner technologies (e.g., additional cost beyond standard technologies); • Extra expenditures on green purchases; and • Other environmental management costs. 2.4 Report total environmental protection expenditures broken down by: • Waste disposal, emissions treatment, and remediation costs; and • Prevention and environmental management costs. 3. Definitions Environmental protection expenditures All expenditures on environmental protection by the reporting organization, or on its behalf, to prevent, reduce, control, and document environmental aspects, impacts, and hazards. It also includes disposal, treatment, sanitation, and clean-up expenditure. 4. Documentation Potential information sources include billing and accounting systems (e.g., Environmental Management Accounting) as well as procurement, human resource, and legal departments. IP & EUSS EU Version 3.0/EUSS Final Version 39
IP & EUSS Indicator Protocols Set: EN 5. References • IFAC- The International Federation of Accountants (2005) ‘International Guidance Document on Environmental Management Accounting’. • UNDSD- United Nations Division for Sustainable Development (2003): Environmental Management Accounting Procedures and Principles (EMARIC Environmental Management Accounting Research and Information Center, 2003). EU 40 © 2000-2009 GRI
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Product Responsibility Electric Uti
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Electric Utilities Sector Supplement - Global Reporting Initiative

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