Environmental Reporting involves the publication in a company's Annual Report and/or self-standing reports of general environmental policy statements, usually including details of environmental performance such as greenhouse gas emissions, waste, water use and other relevant impacts giving quantified data and improvement targets. Defra has produced a general set of guidelines which set out in straightforward terms how to produce a good quality environmental report. The Annexes to Guidelines for Company Reporting on Greenhouse Gas Emissions had been updated in mid-2005 to be consistent with the UK Greenhouse Gas Inventory and the National Atmospheric Emissions Inventory for 2003.(Original source: http://www.defra.gov.uk/environment/business/envrp/guidelines.htm)