New recipe green reporting for small and medium-size enterprises

UK industry faces increasing pressure to locate environmental initiatives in relation to sustainable development. And one of the principles underlying sustainable development as defined at the Rio Conference on Environment and Development is public participation. The major vehicle for a ‘greening’ organisation to engage with the public is through an environmental report. But most SMEs do not publish such reports. If a small organisation wants to publish an environmental report, should it include the issues that underpin sustainable development? And, if so, how should it tackle sustainability in the report? These are still unresolved questions, upon which some light is thrown here. The reporting recipes that are already available are evaluated, ingredients taken from the best of them, and an alternative that is both attractive to potential SME reporters, and healthy enough to improve their green profiles is offered. Reports from leading edge small organisations are compared with the new recipe, the missing ingredients explained, and the necessary additions to sustain avant garde credentials described.© 1997 by John Wiley & Sons, Ltd and ERP Environment.