Published in Clean Technologies and Environmental Policy
This paper presents current and future trends and requirements for environmental, eco-efficiency and sustainability reporting. Further it defines the concept of eco-efficiency, and describes ways of developing eco-efficiency indicators for production sites and for product chains. Eco-efficiency measures give indications both on economic and on envi...
Understanding the social impact the dairy industry has on employees and local communities is part of Dairy Australia’s commitment to the Triple Bottom Line (TBL) framework, which emphasises that businesses have social, environmental and economic impacts and responsibilities. This social impact assessment project, currently underway, aims to identif...
Published in Clean Technologies and Environmental Policy
Triple bottom line (TBL) reports, outlining the economic, environmental and social impact of organisations, are increasingly viewed as a business requirement. Unfortunately, with no one established standard against which to evaluate or assess the social dimension, current social reporting is often disparagingly described as a public relations exerc...
Published in BHM Berg- und Hüttenmännische Monatshefte
One of the core tenets of Sustainable Development is transparency and information sharing, i.e., government and corporate reporting. Governments report on issues within their sphere of responsibility to the degree that their constituents demand that they do so. Firms undertake reporting for two reasons: they are required to do so by law, and doing ...
Bakgrund: CSR, det vill säga miljömedvetenhet och socialt ansvarstagande, har på senare tid kommit att stå i fokus och konsumenter ställer allt högre krav på företag. Detta har lett till att fler företag väljer att frivilligt redovisa sociala och miljömässiga frågor i och kring sin verksamhet. Problem: Redovisning av CSR bygger på frivillig informa...
Sustainability reporting has emerged as an outcome of corporate social responsibility, giving companies an opportunity to show transparency towards their stakeholders. The Global Reporting Initiative, a largely voluntary sustainability reporting standard, has become increasingly popular, providing a framework making reports consistent and compara...
The full cost of climate change is not accounted for in today’s financial reporting. Today’s sustainability reporting mainly consists of disclosures which do not affect any financial statement. If externalities were accounted for it would help stakeholders become aware of companies’ true sustainability. The purpose of this thesis is to identify and...
Corporate finance reporting is based in rigorous, rules-based frameworks yet environmental and social reporting does not seem to have these normalised tools. The sustainable development of the business movement, in terms of increased environmental and social responsibility, will remain marginal as long as policy decisions maintain their direction t...
While the financially-oriented corporate annual report is directed at a fairly specialised readership of shareholders, the sustainability reporting potentially targets the much wider audience of stakeholders in the company's operations in general (Sacconi 2004; Sheikh Abu Bakar & Ameer 2010). As previous research has frequently described the averag...
