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EN28
Monetary value of signiicant ines and total number of non-monetary
sanctions for non-compliance with environmental laws and regulations.
1. Relevance
The level of non-compliance within the organization helps indicate the ability of management to ensure
that operations conform to certain performance parameters. From an economic perspective, ensuring
compliance helps to reduce inancial risks that occur either directly through ines or indirectly through
impacts on reputation. In some circumstances, non- compliance can lead to clean-up obligations or other
costly environmental liabilities. The strength of the organization’s compliance record can also afect its
ability to expand operations or gain permits.
2. Compilation
2.1 Identify administrative or judicial sanctions for
failure to comply with environmental laws and regulations, including:
• International declarationsconventions treaties, and national, sub-national, regional,
and local regulations. Include non-compliances related to spills as disclosed under EN23 that
meet the criteria for EN28;
• Voluntary environmental agreements with regulating authorities that are considered
binding and developed as a substitute for implementing new regulations. In certain
jurisdictions, such agreements are referred to as ‘covenants’; and
• Cases brought against the organization through the use of international dispute
mechanisms or national dispute mechanisms supervised by government authorities.
2.2 Report signiicant ines and non-monetary
sanctions in terms of: • Total monetary value of signiicant ines;
• Number of non-monetary sanctions; and • Cases brought through dispute resolution
mechanisms. 2.3
Where reporting organizations have not identiied any non-compliance with laws or regulations, a
brief statement to this fact is suicient.
3. Deinitions Environmental laws and regulations
Refers to regulations related to all types of environmental issues i.e., emissions, eluents, and
waste, as well as material use, energy, water, and biodiversity applicable to the reporting organization.
This includes binding voluntary agreements that are made with regulatory authorities and developed
as a substitute for implementing a new regulation. Voluntary agreements can be applicable if the
reporting organization directly joins the agreement or if public agencies make the agreement applicable to
organizations in their territory through legislation or regulation.
4. Documentation
Data sources include audit results or regulatory tracking systems operated by the legal department. Information
regarding monetary ines can be found in accounting departments.
5. References
None.
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EN29
Signiicant environmental impacts of transporting products and
other goods and materials used for the organization’s operations, and
transporting members of the workforce.
1. Relevance
The environmental impacts of transportation systems have a wide reach, from global warming to local smog
and noise. For some companies, particularly those with extensive supply and distribution networks,
environmental impacts associated with logistics can represent a major part of their environmental footprint.
Assessing the impacts of transporting products, goods, and materials for logistical purposes, and transporting
members of the organization’s workforce, is part of a comprehensive approach to planning environmental
management strategies.
2. Compilation
2.1 Identify the signiicant environmental impacts
of the modes of transportation used by the organization, including:
• Energy use e.g., oil, kerosene, fuel, electricity; • Emissions e.g., greenhouse gas emissions,
ozone-depleting substances, NO
x
, SO
x
, and other air emissions;
• Eluents e.g., diferent kinds of chemicals; • Waste e.g., diferent types of packaging
material; • Noise; and
• Spills e.g., spills of chemicals, oils, and fuels. 2.2
Report the signiicant environmental impacts of transportation used for logistical purposes and for
transportation of members of the organization’s workforce. Where quantitative data is not stated in
the report, disclose the reason.
2.3 Indicate the criteria and methodology used to
determine which environmental impacts are signiicant.
2.4 Report how the environmental impacts
of transporting products, members of the organization’s workforce, and other goods and
materials are mitigated.
3. Deinitions Transportation
