The environmental performance of the firm is essential to its continuing success. Rising energy costs, increased taxes on landfill, stringent regulations governing the disposal of electronic equipment and concerns over the relationship between CO2 emissions and climate change combine to form a powerful case in favour of eco-friendly policies and practices. Increasingly, our clients wish to show not only that their own environmental performance is good, but also that their supply chain is sufficiently "green". As professional advisers we are part of that supply chain.