ABSTRACT
Since the 1980s, Dutch environmental organisations have been arguing for annual environmental reports to be compulsory for industrial organisations, with limited public access to industrial emission data initially being the major argument. In the early 1990s, the Dutch government instituted its target group approach to setting long-term environmental targets in national policy plans, and implementing them through covenants between government and sectors of industry. Dutch environmental groups have put considerable effort into stimulating the quality of environmental reporting. Environmental Nongovernmental Organisations (NGOs) are also interested in the development of environmental performance over time on a local as well as on a corporate level. Most requirements are illustrated by examples of good practice drawn from actual Dutch environmental reports. Information is seldom put into the perspective of the companies' own environmental targets in the reporting year, permit requirements, possible achievements of best available techniques and/or the performance of comparable companies.
