1) ongoing risk to or impacts on affected communities

2) consultation process or grievance mechanism concerns to those communities.

3) changes in the Action Plan

Disclose updated mitigation measures or actions.

These reports will be in an accessible format accessible and available annually at least.

Law

The EU Accounts Modernisation Directive (AMD)requires all EU companies to produce annual reports (Enhanced Directors' Report (EDR)) that focus on environment and employee issues, rather than broader social and community issues, starting in the financial year from April 2005.

Resources

Database of over 3000 companies in 100 countries reporting: Corporate Register

DEFRA Environmental Reporting Guidelines

xxback