Business Area Data Source How it/these will help Management Investment appraisal procedure Organisation chart Gives information on acceptable payback periods (eg less than 18 months) and available investment funds. Identifies roles and responsibilities across the business. Finance Management accounts and business plans Provide information on planned and actual costs for the business. Cost accounting reports for processes, products and services Provide historical information on materials and labour costs, and overhead allocation for processes, products and services. Bill of materials reports/job costing reports Overhead account reports Estimate the materials and labour costs, and overhead allocation for each product or job. Provide a detailed breakdown of overhead costs. Materials invoices and delivery records Show quantities and costs of materials bought into the business. Waste bills Show quantities and costs of different types of waste collection, recycling and disposal. Energy bills Show quantities and costs of different types of fuel used (eg electricity, gas and fuel oil). Water bills Show quantities and costs of water supplied to the business. Effluent bills Show quantities and costs of disposing of wastewater generated by the business. Business insurance costs Process flow charts/descriptions Identify any additional premiums to cover environmental risks on site Summarise the main activities carried out in each process. Purchasing Operations Quality control Sales and marketing Health, safety and environment Production schedules/work orders/job sheets Provide historical information on throughput levels (eg number of units per week). Materials data sheets Provide information on optimum use conditions (eg handling information, mixing rates and percentage recyclate additions). Equipment operating manuals Provide energy use ratings and manufacturers' recommended settings (eg for water use, compressed air and solvents). Scrap/rework levels Allow analysis of data on rejects to identify possible design/process improvements. Invoices to customers Show quantities and prices of products/services sold to customers. Product specifications/customer requirements/market segmentation May indicate opportunities to change product specifications while still meeting customer requirements. Customer information May indicate which customers have an interest in environmental issues. Controlled waste transfer notes Record quantities and descriptions of controlled waste (ie general waste) collections. Hazardous waste consignment notes Record quantities and descriptions of hazardous waste collections. Effluent analysis Measures the effluent strength (chemical oxygen demand (COD) and suspended solids content). This determines the cost per cubic metre to discharge the effluent. Current regulatory compliance costs Give costs and conditions of maintaining a regulatory permit (eg requirements for pollution control equipment, periodic monitoring of emissions, annual reporting). Pollution control equipment Involves capital and operating costs for air filtration units, effluent treatment plant, waste compactor, etc. Future regulatory compliance costs Give estimated costs and conditions likely to arise from forthcoming legislation. Environmental fines and clean-up costs Give information on previous incidents at the site resulting in payment of fines or clean-up costs.