Accounting policies for non-financial data
Our core set of non-financial indicators was chosen in 1998 in consultation with the Crown Company Monitoring Unit (CCMAU), to provide a quantitative measure of our performance in relation to our activities and business under the Operating Principles of the CRIs Act that established Manaaki Whenua in 1992.
The core set of indicators has been used for the past seven years to enable year-to-year comparisons. Accounting policies for non-financial data used in this report have not changed from those used in our 2004 report.
In accounting for non-financial data we:
- cover our parent company, Landcare Research New Zealand Limited. Our subsidiaries are excluded, except where stated. Activities of on-site contractors are not included
- define and document procedures and assumptions in compiling data for all non-financial indicators to ensure accuracy and year-to-year consistency in data, and to provide evidence for auditors
- use standard CCMAU categories where available, e.g., for reporting of publications and in categorising our staff (details).
- report any changes in accounting procedures. If these occur, we recalculate previous years' data and report new figures to enable meaningful comparisons
- compare our data, where possible, with external benchmarks
- include previous years' results for key indicators, to show trends or annual variations
- include measures of company activities that have the potential for significant impact on the environment. These include imputed CO2 emissions from the travel and energy use (electricity, coal and gas) associated with our research activities, and the amount of our CO2 emissions that we offset through regenerating indigenous vegetation.
- include in our calculations contributions from staff at all Manaaki Whenua sites, including field stations where possible.
A full list of non-financial performance indicators and their derivation is available in the supporting information section of this report.
Statement of responsibility
We have been responsible for the preparation of this Annual Report, including all statements, data and information, and the judgements used.
- We have been responsible for establishing and maintaining a system of internal control designed to provide reasonable assurance of the integrity and reliability of our reporting.
- We are of the opinion that this report is a fair and reasonable record of the position and performance of Landcare Research New Zealand Limited, including sustainability issues and performance of the parent company.
This statement complements the Statement of Responsibility under the Public Finance Act .
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| Maggie Lawton Operations Manager |
Ian Whitehouse Chief Operating Officer—Research |
Warren Parker Chief Executive |