Measurement of Sustainability

This page provides a number of links to resources providing guidance on the measurement of a business's impact on the environment and the reporting of that measurement.

ICAS accepts no responsibility for the content of external websites.  

The Carbon Disclosure Project

The Carbon Disclosure Project is an independent not-for-profit organisation holding the largest database of primary corporate climate change information in the world. 

• https://www.cdproject.net 

The Greenhouse Gas Protocol Initiative

The Greenhouse Gas Protocol (GHG Protocol) is a widely used international accounting tool for government and business leaders to understand, quantify, and manage greenhouse gas emissions. The GHG Protocol, a partnership between the World Resources Institute and the World Business Council for Sustainable Development, works with businesses, governments, and environmental groups around the world to build programs for tackling climate change. 

• http://www.ghgprotocol.org 

Department for the Environment, Food and Rural Affairs (DEFRA) Resources

The UK government DEFRA website includes a number of useful resources in relation to reporting: 

Measuring and Reporting Environmental Impacts: 

•  http://www.defra.gov.uk/environment/business/reporting/index.htm 

Greenhouse Gas (GHG) Conversion Factors: 

•  http://www.defra.gov.uk/environment/business/reporting/conversion-factors.htm 

Preparing a Greenhouse Gas (GHG) Report 

•  http://www.defra.gov.uk/environment/business/reporting/ghg-report.htm 

World Resources Institute: The Corporate Ecosystem Services Review

This report is a structured methodology designed to help managers proactively develop strategies to manage business risks and opportunities arising from their company's dependence and impact on ecosystems. 

•  http://www.wri.org/publication/corporate-ecosystem-services-review 

Natural Value Initiative

The Natural Value Initiative has four broad objectives: 

• Build awareness of corporate dependence on ecosystem services and impact on biodiversity and the links to corporate risk; 
• Build expertise both in companies and investors on evaluating and managing biodiversity and ecosystem services (BES) risks and opportunities; 
• Stimulate improved performance within the private sector and encourage greater reward of responsible behaviour; 
• Mainstream biodiversity and ecosystem services (BES) into investment analysis. 

• http://www.naturalvalueinitiative.org 

Climate Disclosures Standards Board

The Climate Disclosures Standards Board is a consortium of seven business and environmental organisations that works with leading professionals in accountancy, business, standard-setting and regulation to develop and advocate a generally-accepted global framework for use by corporations in disclosing climate change-related information in mainstream reports. 

• http://www.cdsb-global.org/