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