
The business strategy and business context will determine where to start this review and the areas to focus on, and it should align to the key risks faced by the business. Typically, the following would be topic areas to include within the review:
1. Energy Use;
2. Water Use and Discharge;
3. Raw Material Production, Consumption and End-of-Life Management - that is, Reuse, Recycling and Waste; and
4. Emission to Air.

Data may be gathered via a full life-cycle assessment, which itself can be compiled from a number of existing activities or business metrics to ensure consistency with other business processes and to minimise the risk of the data being invalid. These metrics and activities can include invoices (for e.g., for energy consumed), purchase orders (for raw materials for production), and stock and raw material records.
Source: Hill, I. (2011) Great Expectation. The Environmentalist. IEMA. March issue.
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