Environmental statements are primarily for internal use.  You may however choose to make your statement available on an individual and confidential basis.  Similar to financial performance, it can be helpful to publicise key figures and targets to employees.

Carbon emissions
The Environmental Statement should show performance and position of the business in terms of environmental impacts.  The main issue is the emissions of carbon dioxide (CO2) that relate to your business.

To give your results some context, global emissions are currently approximately 15 billion tonnes CO2 per year which equates to 2.2 tonnes per person.  Total UK emissions are currently 670 million tonnes per year which equates to about 11.2 tonnes CO2 per person.

It is not possible to set a definitive carbon emissions target for all businesses. To do so would be similar to setting a single figure as a profit target for all businesses. Instead, business can measure, record and improve their emissions figures. Targets can be set in relation to current position.

Emissions are usually expressed as tonnes (1,000kg) of carbon dioxide (CO2).  Occasionally calculations or emission totals cited in the media are in tonnes of carbon (C).   1 tonne of carbon dioxide contains about 0.273 tonnes (273kg) of Carbon.  (The conversion factor is 6/22 being the ratio of the relative atomic masses).

We suggest that your environmental statement includes a record of emissions relating to all travel, delivery and energy use.  These three items are measurable and largely within your control.  Your emissions total will not usually be absolute total CO2 figure relating to your business, but should be the total of these specific emissions against which targets can be set and actions taken.  The CO2 per £1,000 turnover and profit can a very useful figure against which to set targets.

In some instances you may feel that you are counting emissions that could properly be counted by other businesses or individuals.  For instance delivery emissions could be allocated to your supplier or customer rather than your business.  Similarly, travel to and from work could be allocated to the individuals concerned rather than the business.  DEFRA recommend counting all emissions relating to a business even if they will also be counted elsewhere. 

The scope of emissions counting is therefore wider than financial reporting.  This is because the results are designed to make business aware of their impacts and to take steps to reduce impacts over time.  The results are not designed to be made available externally or used in any sort of carbon rationing or trading schemes.  Under current business practices there is no system of comparing the emissions of different businesses.

Resource usage
Businesses can keep track of any resources that are used.  These will be specific to your business but can include any raw materials and stock, paper, marketing materials, protective clothing and equipment, packaging, plastics, inks, adhesives, water and consumables.

By recording amounts actually used, often linking this with financial information, it is quickly possible to calculate the amount of each resource that is used for every £1,000 turnover.  Targets can then be set to increase efficiency.

Waste
The amount and type of waste is important to control.  Small businesses can recycle much of their waste products.  The amount of waste being sent to landfill should be recorded allowing reduction targets to be set.