Samenvatting

Reporting is a significant critical success factor for a sustainable development, and in the packaging industry an overall willingness to report and disclose information is determinable. It facilitates awareness for sustainability relevance, provides environmental benchmarking and motivates towards change of value and behavior. It fulfills during sustainability management procedures a transversal task and guides through the stages on the road to long term sustainable success.
This paper describes the actual situation concerning environmental management and reporting at Smurfit Kappa Solid Board. For incorporation of sustainability reporting at Smurfit Kappa Solid Board, a higher and deeper organizational integrated "Environmental Management System (EMS)" is seen as a precondition.
Height is represented through strategic involvement of sustainability topics and sustainable long term goal definition, while an evolution into depth considers data sourcing and information gathering for reporting. Matter of integration is through in this change provided by an internal sustainability protocol, which consists of sustainable success indicators and predefined goals. To meet the requirements of reporting, information (by indicators) needs a certain relevance to internal goals and environmental activities.
To provide an internal report in a frequent manner 2 major questions are after conceptual visualization relevant for emphasis: What is "standardized" content for reporting with indicators? Building up on the content, which data gathering structure can be designed? Is it possible to automate indicator gathering in the information system?
Standardized reporting content for Smurfit Kappa Solid board features energy, water, waste and emissions to air. For a long term perspective and to receive a continuous information flow it is recommended to harmonize the production information system development stages of all the locations of Smurfit Kappa Solid Board to one stage. Furthermore to harmonization of the existing information systems, implementation of an "Environmental Information System" supports the compilation of data, monitoring of indicators and establishment of an internal environmental reporting protocol.
However to facilitate sustainability awareness in the organization and to gain short term wins, at least an interim solution is recommended. For the next business year of 2009 it is suggested to facilitate manual reporting, provided through integration of indicators from different sources through an excel grid. Reporting content, gathering structure and responsible persons for gathering are specified in the appendix of this thesis.