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Corporate Reporting
John Elkington, Chrysalis
Economy, John Wiley & Sons, 2001. - The newest book by the founder
of SustainAbility and the Triple Bottom Line, this book identifies the
steps that companies like BP, Ford, Shell and Unilever are taking towards
true corporate citizenship, including new forms of portfolio management,
sustainability accounting and reporting, and radically different forms
of corporate governance.
Joel Makower, Beyond
the Bottom Line: Putting Social Responsibility to Work, Touchstone
Books, 1995. - Breaks down the best practices of socially responsible
companies.
SustainAbility Ltd and the United Nations Environment Programme, Buried
Treasure: Uncovering the business case for corporate sustainability,
2001.
Samuel A. DiPiazza Jr. and Robert G. Eccles. Building
Public Trust: The Future of Corporate Reporting, Wiley, 2002.
- In this new book the authors propose a three-tier model of corporate
transparency to help create an environment of public trust. The model
does not call for companies simply to report information in three disconnected
tiers. Instead, companies would communicate to investors and others in
an integrated fashion, providing a holistic view of the enterprise, including
its marketplace opportunities, strategies, value drivers, and financial
outcomes. Underpinning the new model are three key elements: transparency,
accountability, and integrity.
Robert Kinloch Massie, "Reporting on sustainability: A global initiative,"
Organisation for Economic Cooperation and Development. The OECD Observer;
Paris; Summer 2001.
Patricia Panchak, "Time for a triple bottom line," Industry
Week; Cleveland; Jun 2002. - Corporate sustainability management and
reporting, encompassing the "triple bottom line" of economic,
environmental and social accountability, should move to the top of executives'
agendas.
Owen Andrews, "Getting started on sustainability reporting,"
Environmental Quality Management; New York; Spring 2002. - Discusses
the environmental sustainability reporting guidelines developed by the
Global Reporting Initiative (GRI), benefits from sustainability reporting,
list of companies that use GRI guidelines, and overview of performance
indicators used in GRI guidelines.
Kimberly Weisul, "What is 'Corporate Responsibility'?," Business
Week Online, 8/29/02. - Discusses the corporate responsibility reports
of several companies in the U.S., including reasons for companies to put
out responsibility reports, pros and cons of the responsibility reports,
function of Global Reporting Initiative (GRI), and key factors relating
to the willingness of some Asian and European companies to publish responsibility
reports.
Global Reporting Initiative web site http://www.globalreporting.org
- For a complete review of the GRI, including background and history of
its development, downloadable full guidelines, and discussion of changes.
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