Better Reporting Examples 09.01.14

Better Reporting Examples A Guide for Signatories

ANNUAL REPORTING 2014

Better Reporting Examples

ANNUAL REPORTING TEMPLATE 2013 1

Contents

Better Reporting Examples .................................................................................................... 2

SMART Principles ............................................................................................................... 2

GRI Principles for Defining Reporting Quality ................................................................... 2

Accuracy ............................................................................................................................ 2

Better Practice Reporting Examples ...................................................................................... 3

KPI 1 ................................................................................................................................... 3

Why this is better practice ................................................................................................ 3

KPI 3 ................................................................................................................................... 4


KPI 4 ................................................................................................................................... 4


KPI 6 ................................................................................................................................... 5


KPI 7 ................................................................................................................................... 5


KPI 8 ................................................................................................................................... 6





Signatories to the Australian Packaging Covenant are required to produce an annual report which details the progress they have made towards achieving the targets in their approved action plan. These reports are independently assessed, with the results provided to both the APC and individual signatories.

Analysis of previous years’ annual reports has identified that some signatories may be experiencing challenges with reporting itself, rather than in implementing actions from their plan and making progress. This can result in lower scores being awarded in cases where sound activities may have been undertaken, but progress has been inappropriately reported. To help address this difficulty, the APC has developed this resource, which includes examples of better practice reporting of targets and actuals.

For each KPI, one or more ‘better practice’ targets are outlined, with an example of how to report actual outcomes against these targets. An explanation is then given for why these targets and actuals are considered ‘better practice’, wherein the targets are assessed against the SMART principles, and the actuals are assessed against the GRI Principles for better reporting. A brief summary of these principles is provided below.

SMART Principles

The SMART principles enable the setting of appropriate targets to measure progress against objectives. The principles define strong targets as being:

Specific – targets should identify a specific outcome to be achieved;

Measurable – there should be indicators for progress against targets;

Attainable – targets should be realistic and achievable;

Relevant – targets should be relevant to the overall objectives of the plan and the

organisation;

Time-bound – targets should include a timeframe for outcomes to be achieved.

GRI Principles for Defining Reporting Quality

The GRI Principles were developed as a guide for the quality of information provided in sustainability reporting, including how it is presented. An overview of these principles, adapted and presented in an APC-centric format, is provided below. To view the Principles in their original format and learn more about the Global Reporting Initiative please click here.

Balance: APC annual reports should detail both positive and negative aspects of performance against each KPI.

Comparability: Information should be presented so that readers are able to identify packaging sustainability changes from year to year, and placed into context to make any contributing factors apparent.

Accuracy: The reported information should be sufficiently detailed to indicate whether and to what extent targets have been met.

Timelines: Reports should be submitted to the APC on time (by March 31) and contain information relevant to the reporting period only.

https://www.globalreporting.org/reporting/g4/Pages/default.aspx



Clarity: Actuals within your report should be presented in a manner that is understandable and accessible to all potential readers, remembering that your report will be a public document.

Reliability: Information reported should be ‘gathered, recorded, compiled, analysed, and disclosed’ in a manner that can be readily replicated and presented should your organisation be audited.

Further information regarding these principles as they apply to APC reporting can be found in the 2014 Guide to Quality Reporting.

Better Practice Reporting Examples

The following examples have been modified by the APC from better scoring reports. Please note that the examples are generic and should be used as guidance only. If you would like to read the annual reports of high scoring signatories from 2013, you can view them here.

KPI 1

Target Actual

Sustainable Packaging Guidelines developed into a checklist-type document specific to our business.

SPG has been adapted to an internal document specific to our business in 2013, focussing more heavily on issues around designing for recovery due to the nature of the product (PET), as we do not currently have the capacity to invest in alternatives such as bio-based PET.

100% of new packaging to be assessed against the SPG by June 2013

30% of new packaging designs were assessed against the SPGs. 100% was not achieved due to the time it took to develop the internal document for SPG assessment, so the assessment could not be incorporated into the design phase. The remaining new packaging designs will be reviewed as part of the ‘existing packaging’ review process.

20% existing packaging to be assessed against the SPG by June 2013

22% existing packaging by volume was assessed. Records have been maintained. We are investigating lightweighting one line of bottles as a result of the findings.

Why this is better practice:

The targets are specific, identifying documents to be prepared and outcomes to be completed, use measurable targets, and are time-bound.

The actuals are balanced, giving details of what has been carried out, but also identifying where barriers prevent/prevented full implementation of the proposed targets. They are clear, identifying what was completed and what metric was used, for example, assessments by design lines versus by volume. They are also reliable, noting that documents have been developed and that records were maintained.

http://www.packagingcovenant.org.au/resources.php/20/2014-annual-reporting-guide-to-quality-reporting

http://www.packagingcovenant.org.au/pages/highperformers.html



KPI 3

Target Actual

Existing on-site recycling system, handling cardboard, paper and timber, reviewed and maintained.

Review completed. Opportunities identified to improve recycling rate included an alternate handling method to minimise cardboard damage, which has been implemented. Annual results of recycling 2013: Cardboard: 107 tonnes (3% increase on 2012) Paper: 4.6 tonnes (2.2% increase on 2012) Timber: 14.3 tonnes (1.4% decrease on 2012) Annual waste to landfill: 15.4 tonnes, consisting of damaged / dirty materials. Decrease of 3% by weight.


The target is specific, identifying the materials and systems under consideration; it is relevant to the sites and the KPI; and will produce data which can measure progress.

The actuals are accurate, in that they report specific volumes, and comparable, in that data can be compared against them in the future. In reporting the change since the previous year, they are clear on what has been achieved. In recording annual data, they also address timelines.

KPI 4

Target Actual

Buy Recycled policy in place, and audit of existing purchasing completed to ascertain which items contain recycled content by June 2013.

Policy established 2012. Approximately 30% of existing purchasing has been reviewed for recycled content. This has been delayed as a result of a policy decision to review purchases as stock came up for renewal, with the remaining 70% not coming up for assessment as yet. A database has been established to record the findings of the reviews. Where possible, alternatives to purchases currently not containing recycled content have been identified. Purchasing levels are being tracked.




The target is specific, identifying the particular document to be used and actions to be completed, relevant to the site and existing policy, and designed to be completed within the annual reporting period, making it timely. In addition, the outcomes will be measurable.

The actual is accurate and balanced in reporting the percentage of the purchases audit achieved, while recognising and explaining the remainder which has not been assessed to date. It will be comparable from year to year, as the measurement is given as a clear percentage of volume. The use of a database tracking purchasing will also make the data reliable over time.

KPI 6

Target Actual

All new AA Australia branded finished products or packaging must have the packaging developed in collaboration with the supplier, using our internal adaptation of the SPG.

All new packaging is now developed in collaboration with suppliers with reference to the SPG. There are some ongoing language difficulties when dealing with international suppliers.

Supplier's recycling facilities/processes to be taken into account when identifying new suppliers.

All new suppliers are required to address environmental criteria, including the provision of recycling facilities on their sites.


The targets are specific, identifying which products and process are under consideration. They are also achievable, as the organisation is able to initiate these process, and relevant to the KPI.

The actuals are clear, explaining what has been achieved, and maintaining records will ensure that they are reliable and comparable. In addition, the first actual is balanced, in acknowledging that some issues have arisen from language barriers.

KPI 7

Target Actual

Energy efficiency program to reduce energy use per unit of production by 2% per annum maintained.

Energy efficiency program in place since 2009; it has consistently resulted in over 2% savings per unit per annum. Energy savings in 2013 were equal to 2.4% per unit.

Printer cartridge recycling bins installed in office by March 2013

Established through Planet Ark. 30 cartridges collected for recycling within reporting period.

Suppliers of Forest Stewardship Council certified fibre identified for use in paperboard packaging

Supplier identified and 15% of packaging is now FSC certified, with the intent to expand annually.




The targets are specific, describing what is to be achieved, and measurable, in that quantifiable data can be reported against these. They are relevant to the KPI, under the organisation’s control and achievable, and contain timelines by which to achieve outcomes.

The actuals are clear in reporting what has been achieved, and those with numeric data will be comparable to data collected year on year. This data should be both reliable and accurate, both of which could be assessed through appropriate record keeping. The first actual is balanced, in reporting an annual reduction as part of an ongoing reduction trend.

KPI 8

Target Actual

Product packaging reviewed in line with SPG to identify any propensity to become litter, and findings implemented.

As in KPI 1, all new packaging and 40% existing packaging has been reviewed against the SPG. Only one packaging group was found to be likely to generate litter, due to a detachable composite seal. We are currently investigating ways to remove this. Changes are expected to be implemented by end 2014.

Tidyman logo incorporated on all packaging, and recycling logos included on appropriate packaging.

Tidyman symbol is now present on 88% of packaging, up from 84% in 2012. Recycling logos are present on 76% of applicable packaging.

On-site housekeeping practices implemented to limit litter generation.

Housekeeping practices implemented on 6 of 7 sites. Site managers direct and sign off on a site clean weekly.


The targets are specific, identifying the outcomes to be completed; and measurable in that progress can be tracked. They are relevant to the KPI, addressing litter, and are achievable.

The actuals are balanced, reporting clearly on what was and was not achieved. The use of percentages and other measurements ensures that they will be comparable year on year, and include timelines for both completed and future actions. Records maintained for these actions should ensure that they are both accurate and reliable.

Better Reporting Examples 09.01.14

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