9.4.8 External Reporting
The minimum reporting standard for environmental costs in order to meet information
requests of statistic agencies as well as the standards set by the Global
Reporting Initiative (GRI) requires environmental investments and expenditures by
type (end-of-pipe vs. integrated prevention) and affected environmental domain.
National statistical agencies require a distinction of environmental protection
measures into emission control or prevention and in addition a classification into
the environmental media (Air, Ground, Water, etc.) affected. In certain countries a
division of the future investments into mandatory or voluntary may also important
in order to be able to fulfill reporting requirements to authorities.