The Group has devised and reports on CR metrics to cover those impacts considered most material from a Group perspective. External reporting of our environmental and safety performance is provided at Group level.
Additionally, internal reporting is based on the same business area reporting structure consistent with how we report financial data externally and within our internal management information. We recognise that the scope of CR performance data is still evolving and we continually seek ways to improve the quality and reliability of data through involvement of individuals throughout the business, robust data collection processes and upgrading of our data collection system. Bunzl has its own bespoke system for collecting environment, health and safety data and managing safety processes such as risk assessments and audits. In 2015/16 the Group made a substantial investment to upgrade this system to provide an improved user interface and reports to enable our EHS performance to be more easily recorded and better analysed and managed.
As the Group has grown and the collation/reporting of this data has become more complex and of greater importance to our stakeholders, since 2013 we have obtained external independent assurance of our Scope 1 and 2 CO2 emissions and fuel usage data. In 2014 this was extended to include accident statistics. For the first time in 2015 we reported information on our Scope 3 emissions. The emissions selected were those over which we exercise most management control and comprise emissions from 3rd party carriers, business flights, waste and electricity transmission losses. In addition, we continued to provide waste data as a separate graph as it was our view that this provides more clarity regarding waste management within our businesses. We continue to review and enhance our policies and procedures to ensure that we remain compliant with changing practices and legislation.