A Benchmark for
Environmental Performance
Reports
Developed by Deloitte Touche Tohmatsu for
Environmental Protection Department of
the Hong Kong Special Administrative Region GovernmentTable of Contents
Introduction 1
About the EPR Benchmark 2
Purpose 2
Developing the EPR Benchmark 2
Explaining the Structure, Content and Weighting 3
The Criteria and the Score 6
Using the EPR Benchmark 8
Benefits and Limitations Related to the Survey of EPRs Produced by 9
HKSARG Bureaux and Departments
More Information 10
Recommended Reading and Relevant Links 10
Contact Details 10
Evaluation Questionnaire 11
I Communication 11
II Relevance 16
III Commitment and Management 19
IV Performance 26
V Credibility 31
EPR Benchmark Template 36
Feedback Form 37Introduction
Organizations today are paying closer attention to their environmental and sustainability
reports, and for good reasons. More and more stakeholders are using the reports for important
decision-making. Organizations review them to decide on potential partners, consumers to
choose whose products and services they want to buy, and college graduates to evaluate
prospective employers.
Organizations now have a more comprehensive approach to reporting than just the traditional
financial reporting to shareholders. There is a move towards covering the triple-bottom-line of
sustainability, environmental, social and wider economic impact, together with the traditional
financial information, often all included in a stand-alone report ...
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