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- A Resource Guide to Corporate Human Rights Reporting
This resource guide is designed to help organizations in beginning the process of identifying relevant human rights issues in their operations and to assist them in translating existing and planned practices into meaningful and effective reporting. Public reporting on human rights is, of course, a work in progress. The Global Reporting Initiative, Realizing Rights and the United Nations Global Compact stand ready to support companies and other organizations in advancing their efforts in this important area of corporate responsibility and encourage feedback on this resource guide from all interested parties....
Citation: Global Reporting Initiative, Realizing Rights and the United Nations Global Compact, A Resource Guide to Corporate Human Rights Reporting, GRI, 2009.
Areas of Interest: Accountability - Reporting, Corporate Social Responsibility, Human Rights, Sustainability, Theory - Stakeholder
- Accounting for the Social Economy: The Socioeconomic Impact Statement
Organizations within the social economy have unique characteristics, yet their accounting procedures do not reflect this uniqueness, and rather are designed for private-sectororganizations that exchage...
Citation: Laurie Mook and Jack Quarter 2006. Accounting for the Social Economy: The Socioeconomic Impact Statement. Annals of Public and Cooperative Economics 77 (2):247-269.
Areas of Interest: Accountability - Reporting, Economic - Social
- Accounting for the Value of Volunteer Contributions
There is a need for an accounting paradigm that properly illustrates the value that nonprofits generate. Much of that value comes from volunteer contributions, which are significant but for the most p...
Citation: Laurie Mook, Jorge Sousa, Susan Elgie & Jack Quarter. 2005. Accounting for the Value of Volunteer Contributions. Nonprofit Management & Leadership 15 (4):401-415.
Areas of Interest: Accountability, Accountability - Reporting, Public Policy - Regulation
- An Accounting System Proposal for Sustainable Communities: The Impact of Cancun's Marine Parks
Gross Domestic Product is a touchstone for growth and prosperity. However, this calculative practice is now dissonant with current natural resource depletion and social strife. The institutionalized social practice of NEA on which GDP is based, privileges flows over stocks under the untenable assumption that the stocks to fuel the flows are infinite....
Citation:
Areas of Interest: Accountability, Accountability - Reporting, Economic - Environmental, Economic - Social, Health, Public Policy - Regulation, Sustainability
- An Assessment of Wal-Mart de Mexico (Walmex) Social Responsibility Reporting
MSN’s analysis is based primarily on Walmex’s 2009 SRSD Report. It also relies on other, publicly available information about company policy and practice in order to supplement and compare with the company’s own reporting....
Citation: Maquila Solidarity Network. 2010. An Assessment of Wal-Mart de Mexico (Walmex) Social Responsibility Reporting. Maquila Solidarity Network
Areas of Interest: Accountability - Reporting, Consumer Issues, Corporate Governance, Corporate Social Responsibility, Development, Environment & Business, Human Rights, Labour
- An Assessment of Wal-Mart de Mexico (Walmex) Social Responsibility Reporting: Summary
The following is a summary of MSN’s report, which identifies strengths, gaps and weaknesses in Walmex’s 2009 SRSD Report, points to social and environmental performance issues that arise from consideration of the company’s CSR reporting, and puts forward a number of recommendations for improvements in policy, practice and reporting. The report also discusses some of the company’s underlying policies and practices that are of concern to outside stakeholders....
Citation: Maquila Solidarity Network. 2010. An Assessment of Wal-Mart de Mexico (Walmex) Social Responsibility Reporting: Summary. Maquila Solidarity Network
Areas of Interest: Accountability - Reporting, Consumer Issues, Corporate Governance, Corporate Social Responsibility, Development, Environment & Business, Human Rights, Labour
- Business Against Corruption: A Framework for Action
n This report is a guide to companies preparing themselves to implement the objectives set out in UN's tenth principle to fight corruption within business operations. It examines why companies should fight corruption and outlines a number of practical steps to fight internal and external corruption....
Citation: S. Cote-Freeman, B. Errath, P Brew, J. Moberg and J. Brooks. 2006. Business Against Corruption: A Framework for Action. Global Compact.
Areas of Interest: Accountability - Reporting, Codes of Conduct, Corruption, Leadership
- Can CSR Ratings Help Improve Labour Practices in Global Supply Chains?
Can CSR ratings help improve labour practices in global supply chains?, a new paper published by the Maquila Solidarity Network (MSN) and the Project on Organizing, Development, Education and Research (PODER), examines the potential of rating systems to drive improvements in supply chain labour practices....
Citation: Maquila Solidarity Network and the Project on Organizing, Development, Education, and Research (PODER). 2011. Can CSR Ratings Help Improve Labour Practices in Global Supply Chains? Maquila Solidarity Network
Areas of Interest: Accountability - Reporting, Corporate Social Responsibility, Human Rights, Labour, Sustainability
- Canadian Business Sustainability Challenges 2012
This report presents the key sustainability challenges facing leading businesses for 2012. These priorities were established by a council of executives from Canadian organizations recognized for their leadership in sustainability. Representing major sectors of the economy, these leaders gatheredfor a one-day roundtable facilitated by Dr. Tima Bansal, Executive Director of the Network for Business Sustainability....
Citation: Network
for
Business Sustainability. 2012. Canadian Business Sustainability Challenges 2012. Network for Business Sustainability. Retrieved
from: nbs.net/knowledge
Areas of Interest: Accountability - Reporting, Consumer Issues - Ethical Consumption, Corporate Governance, Corporate Social Responsibility, Environment & Business, Labour - Employee, Public Policy - Regulation, SRI/Responsible Investment, Sustainability, Theory - Stakeholder
- Carrots and Sticks. Promoting Transparency and Sustainability. An update on trends in Voluntary and Mandatory Approaches to Sustainability Reporting
This publication provides an up-to-date and expanded overview of mandatory and voluntary approaches to sustainability reporting and assurance....
Citation: GRI, UN Environment Programme, KPMG, and the Unit for Corporate Governance in Africa, Carrots and Sticks. Promoting Transparency and Sustainability. An update on trends in Voluntary and Mandatory Approaches to Sustainability Reporting, GRI, 2010.
Areas of Interest: Accountability - Reporting, Codes of Conduct, Corporate Governance - Self-Regulation, Globalization, Public Policy - Regulation, Sustainability
- Cookin' the Book$: Say Pasta la Vista to Corporate Accounting Tricks and Fraud
Cookin' the Book$ is a humorous, yet enlightening tale of a corporate chef’s wise advice to his son. ; It tells readers how to discover the cookin’ secrets of corporate accounting that can turn into f...
Citation: Silver, Don. 2002. Cookin' the Book$: Say Pasta la Vista to Corporate Accounting Tricks and Fraud: Los Angeles: Adams-Hall Publishing
Areas of Interest: Accountability - Reporting, Leadership
- Corporate Human Rights Reporting. An Analysis of Current Trends
This independent analysis, based on a review of 57 recent sustainability reports from companies representing a range of industry sectors, presents examples of encouraging trends in human rights reporting, as well as indications of key areas where there is room for improvement. The aim of this review is not to put forward industry "best practice" but rather to provide reporting organizations and others with ideas to build on. The analysis was undertaken as part of a wider effort -- Human Rights: A Call to Action -- aimed at fostering improved understanding of how and why to publicly disclose policies and practice relating to human rights and how to embed this better understanding into global reporting standards....
Citation: Umlas, Elizabeth, Corporate Human Rights Reporting. An Analysis of Current Trends,Commissioned by Realizing Rights, UN Global Compact, and GRI, 2009.
Areas of Interest: Accountability - Reporting, Corporate Governance - Transparency, Globalization, Human Rights, Sustainability
- Corporate Social and Environmental Performance and Their Relation to Financial Performance and Institutional Ownership: Empirical Evidence on Canadian Firms
This study tests empirically the relation of social and environmental performance to financial performance and institutional ownership. Utilizing four years of panel data for a sample of Canadian firms, we find a significant and positive relationship between a firm's environmental performance and its financial performance. In addition, our findings indicate a significant, positive relationship between a firm's social performance and the number of institutions owning its shares. These results partially support arguments that corporate social and environmental performance is positively related to firm success....
Citation: Mahoney, Lois and Robin W. Roberts. [Undated]. Corporate Social and Environmental Performance and Their Relation to Financial Performance and Institutional Ownership: Empirical Evidence on Canadian Firms. SSRN eLibrary. Available at: http://ssrn.com/abstract=305781
Areas of Interest: Accountability - Reporting, Corporate Social Responsibility, Economic - Environmental, Economic - Social
- Corporate Social Performance: Reporting Roundtable
The purpose of this consultation (to take place in Toronto, Canada on December 7, 2009) is to elicit the views of informed stakeholders in a review of reporting and disclosure requirements under Ontario securities legislation for corporate “social” performance. In particular, the Consultation paper considers whether existing reporting and disclosure requirements on corporate social performance are adequate. If change is advisable, the question becomes what regulatory or other measures merit consideration....
Citation: Puri, Poonam, Edward J. Waitzer, Kevin Ranney, and Michael Torrance. 2009. Corporate Social Performance: Reporting Roundtable (December 7). SSRN eLibrary. Available at: http://ssrn.com/abstract=1517953
Areas of Interest: Accountability - Reporting, Corporate Governance, Corporate Social Responsibility, Human Rights, Labour
- Corporate Social Reporting Initiative
The Hennick Centre for Business and Law and Sustainalytics have submitted recommendations to the Minister of Finance on how the Ontario Securities Commission (OSC) can begin to improve corporations' disclosure of their social practices. In this report, the Hennick Centre and Sustainalytics recommend that the OSC clarify existing disclosure obligations to indicate the need to consider the materiality of social issues to investors' decisions and long-term corporate performance. They also recommend that the OSC facilitate continued dialogue among relevant stakeholders in order to support a shift toward more standardized metrics and reporting in this area....
Citation: Hennick Centre for Business and Law and Jantzi-Sustainalytics. 2010. Corporate Social Reporting Initiative. Hennick Centre for Business and Law and Jantzi-Sustainalytics.
Areas of Interest: Accountability - Reporting, Corporate Governance, Corporate Social Responsibility, Human Rights, SRI/Responsible Investment, Sustainability
- CSR Trends 2008
An overview of trends and best practices in CSR reporting produced by Craib Design & Communications and CBSR....
Citation: Canadian Business for Social Responsibility (CBSR). 2008. CSR Trends 2008. Canadian Business for Social Responsibility.
Areas of Interest: Accountability - Reporting, Corporate Social Responsibility, Sustainability
- Developing a Culture of Reporting Transparency and Accountability: The Lessons Learned from the Voluntary Sector Reporting Awards for Excellence in Financial Reporting Transparency
We find that the common theme for superior annual reports is the telling of a story that engages readers and gives them sound reasons for supporting a charity and its work. But this is not just a creative writing opportunity or an advertisement; it is an accountability document for an organization’s stakeholders that can be very much improved on as a comparison of the best practices we found across organizations shows. Hence, we discuss ten lessons that we learned in the VSRA competition about how to improve this important accountability document....
Citation: Salterio, Steven E. and Patrick Legresley. 2010. Developing a Culture of Reporting Transparency and Accountability: The Lessons Learned from the Voluntary Sector Reporting Awards for Excellence in Financial Reporting Transparency (October 6). SSRN eLibrary. Available at: http://ssrn.com/abstract=1722930
Areas of Interest: Accountability - Reporting, Corporate Governance - Transparency
- Disclosing Elements of Disclosure: A Test of Legitimacy Theory and Company Ethics
This paper focuses on some of the ethical issues related to voluntary disclosure of qualitative information by Canadian public companies. Drawing on various organizational theories, we examine some of...
Citation: Driscoll, Cathy; Lightstone, Karen. 2008. Disclosing Elements of Disclosure: A Test of Legitimacy Theory and Company Ethics. Canadian Journal of Administrative Sciences 25 (1):7-21.
Areas of Interest: Accountability - Reporting, SRI/Responsible Investment, Theory - Stakeholder
- Embedding Gender in Sustainability Reporting? A Practitioner's Guide
Preparers of sustainability reports who want ideas on how to improve their gender reporting practices are the main intended audience of this publication. Moreover, it is hoped that this in turn will help organizations identify new opportunities to improve their gender management practices....
Citation: Global Reporting Initiative (GRI) and International Finance Corporation (IFC), Embedding Gender in Sustainability Reporting? A Practitioner's Guide, GRI, 2009.
Areas of Interest: Accountability - Reporting, Consumer Issues, Corporate Social Responsibility, Gender, Human Rights, Labour, SRI/Responsible Investment, Sustainability
- Environmental Disclosure in the Canadian Resource Industry - The Impact of Reporting Regulations
This study examines environmental reporting by Canadian mining and oil & gas companies in their annual reports and stand-alone Corporate Social Responsibility (CSR) reports over a 24-year period from 1985 to 2008....
Citation: Bewley, Kathryn and Magness, Vanessa, Environmental Disclosure in the Canadian Resource Industry - The Impact of Reporting Regulations. 2011. CAAA Annual Conference. Available at SSRN: http://ssrn.com/abstract=1741602
Areas of Interest: Accountability - Reporting, Environment & Business, Resource Extraction
- Fracking Under Pressure: The Environmental and Social Impacts and Risks of Shale Gas Development
In the first in a series on unconventional oil and gas, Dayna Linley, associate analyst, explores the impacts of shale gas development, in particular hydraulic fracturing....
Citation: Linley, Dayna. 2011. Fracking Under Pressure: The Environmental and Social Impacts and Risks of Shale Gas Development. Sustainalytics.
Areas of Interest: Accountability - Reporting, Climate Change, Corporate Governance, Public Policy - Regulation, Resource Extraction, SRI/Responsible Investment, Sustainability
- Getting to the Bottom of “Triple Bottom Line”
In this paper, we examine critically the notion of “Triple Bottom Line” accounting. We begin by asking just what it is that supporters of the Triple Bottom line idea advocate, and attempt to distil sp...
Citation: Wayne Norman; Chris MacDonald. 2003. Getting to the Bottom of "Triple Bottom Line." Business Ethics Quarterly:19.
Areas of Interest: Accountability - Reporting, Corporate Social Responsibility, Economic - Environmental, Economic - Social, Environment & Business
- Global Action Local Change, Moving towards Sustainable Supply Chains
The aim of this paper is to provide the reader with an insight into sustainability reporting within the supply chains of large multinational buyers. The paper aims to identify the business case, benefits and challenges of reporting through the experiences of first-time reporters during their participation in the Global Action Network for Transparency in the Supply Chain (GANTSCh) Program between 2009 and 2010. Furthermore, to sketch the context, this paper provides the reader with information about the project countries, such as macroeconomic overview, sustainability context with reference to main actors, policies and legislation, country specific issues, and public awareness of sustainability and reporting....
Citation: Global Reporting Initiative, Global Action Local Change, Moving towards Sustainable Supply Chains, GRI, 2011.
Areas of Interest: Accountability - Reporting, Corporate Governance, Corporate Social Responsibility, Economic, Globalization, Labour, Public Policy - Regulation, Sustainability
- Global Corporate Governance: Soft Law and Reputational Accountability
In this article I show how corporate governance can focus on the role of soft law in today's global environment. Soft law is analyzed as a mechanism for constraining corporate behavior. In reconciling financial and social imperatives, firms are advised to consider the impact of compliance with soft law on reputational capital....
Citation: Brooklyn Journal of International Law, Volume 35, Number 1 (2010) pp. 41-106.
Areas of Interest: Accountability, Accountability - Auditing, Accountability - Certification, Accountability - Reporting, Corporate Governance, Corporate Governance - Self-Regulation, Corporate Governance - Transparency, Corporate Social Responsibility, Globalization, Human Rights, Leadership, Public Policy - Regulation, Sustainability
- Government and Corporate Social Responsibility. An Overview of Selected Canadian, European and International Practices
An overview of the support a selection of governments are providing to businesses pursuing socially and environmentally responsible practices.The author states that there are significant and increas...
Citation: Kerby, D. 2001. Government and Corporate Social Responsibility. An Overview of Selected Canadian, European and International Practices. Canadian Business for Social Responsibility.
Areas of Interest: Accountability - Reporting, Corporate Social Responsibility, Environment & Business, Human Rights, Labour, Public Policy
- High Impact Sectors. The Challenge of Reporting on Climate Change
This report, combining the wealth of data available to long-term partners GRI and ACCA, provides a unique insight into the degree to which large companies around the world have begun to disclose their GHG accounting and strategies for reduction....
Citation: Global Reporting Initiative (GRI) and ACCA, High Impact Sectors. The Challenge of Reporting on Climate Change, GRI, 2009.
Areas of Interest: Accountability - Reporting, Climate Change, Corporate Social Responsibility, Environment & Business, Globalization, Sustainability
- Input of Sustainalytics on the Guiding Principles for the Implementation of the United Nations 'Protect, Respect and Remedy' Framework
At the invitation of the UN Special Representative of the Secretary-General on the issue of Human Rights and Transnational Corporations, Sustainalytics is pleased to provide its views on the latest draft report of the Special Representative....
Citation: Sustainalytics. 2011.Input of Sustainalytics on the Guiding Principles for the Implementation of the United Nations 'Protect, Respect and Remedy' Framework. Sustainalytics.
Areas of Interest: Accountability - Reporting, Corporate Governance, Corporate Social Responsibility, Human Rights, Public Policy - Regulation, SRI/Responsible Investment, Sustainability
- Integrated Social Accounting for Nonprofits: A Case from Canada
This paper argues that accounting for nonprofits would be enhanced by the creation of financial statements that combine the economic and social impact of an organization (referred to as an integrated approach)....
Citation: Laurie Mook, Betty Jane Richmond & Jack Quarter. 2003. Integrated Social Accounting for Nonprofits: A Case from Canada. Voluntas 14 (3):283-297.
Areas of Interest: Accountability, Accountability - Auditing, Accountability - Reporting
- Lifting the Veil: Exploring the Transparency of Canadian Companies - A Report by Publish What You Pay Canada
The primary goal of this report is to map Canadian regulations governing disclosure in the extractive industries. Focusing on resource and reserve data; payments to host governments; contracts and licenses; and environmental, social, and governance factors....
Citation:
Areas of Interest: Accountability, Accountability - Reporting, Corporate Governance - Transparency, Corporate Social Responsibility, Corruption, Development, Economic - Environmental, Economic - Social, Human Rights, Public Policy, Public Policy - Regulation, Resource Extraction
- Management Ethics [April, 1999]
The "Global Reporting Initiative" (GRI) represents a welcome international attempt to achieve consensus and general acceptance. GRI recently published draft measurement, reporting and verification principles for corporate social performance. The article by Alan Willis in this issue provides more information, and urges interested readers to respond....
Citation: The Canadian Centre for Ethics & Corporate Policy. 1999. Management Ethics, April. The Canadian Centre for Ethics & Corporate Policy
Areas of Interest: Accountability - Reporting, Sustainability
- Management Ethics [December, 1998]
Business Ethics: Not an Oxymoron; Social Performance Reporting and Auditing This edition focuses first on the Centre's 10th anniversary and then on social responsibility performance measures for corporations and the reporting and auditing thereof. This issue has been around for well over ten years, but until recently has shown no sign of "taking off" in North America. If it were to happen this time, it would be a fitting development to mark a 10th anniversary....
Citation: The Canadian Centre for Ethics & Corporate Policy. 1998. Management Ethics, December. The Canadian Centre for Ethics & Corporate Policy
Areas of Interest: Accountability - Auditing, Accountability - Reporting, Corporate Social Responsibility
- Management Ethics [Fall, 2004]
Canadian Securities Administrators Corporate Governance Proposals; Editorial; Ethics Centre CA and Sheldon Chumir Foundation Offer Program on Whistle Blowing in Calgary and Toronto; Whistle Blowing; Speakers' Corner; Introduction to our Executive: Roman W. Kosmyna, C.A.; Upcoming Events; EthicsCentre CA Relocates...
Citation: EthicsCentre CA. 2004. Management Ethics, Fall. EthicsCentre CA
Areas of Interest: Accountability - Reporting, Codes of Conduct, Corporate Governance - Transparency
- Management Ethics [Fall, 2005]
Cover: War Room Politics; Editorial: Accountability at the Top; Fighting Bribery and Corruption; Recent Developments; Upcoming Events; Letter to the Editors...
Citation: EthicsCentre CA. 2005. Management Ethics, Fall. EthicsCentre CA
Areas of Interest: Accountability - Reporting, Corporate Governance - Transparency
- Management Ethics [February, 1999]
Bribing foreign government officials now illegal...
Citation: The Canadian Centre for Ethics & Corporate Policy. 1999. Management Ethics, February. The Canadian Centre for Ethics & Corporate Policy
Areas of Interest: Accountability - Auditing, Accountability - Reporting, Corruption
- Management Ethics [Summer / Fall 2012]
In this issue: - Report of the Chair; - Ethical Responsibilities of Securities Lawyers; - (Behavioral) Ethics in Securities Regulation: A View from the U.S.; - Financial Misreporting in the C-Suite: A Case of Hubris?...
Citation: EthicsCentre CA. 2012. Management Ethics, Summer / Fall. EthicsCentre CA
Areas of Interest: Accountability - Reporting, Corporate Governance, SRI/Responsible Investment
- Management Ethics [Summer, 2010]
Editorial; Speakers' Corner; Microfinance; A World Apart?; New EthicsCentre Member; Accounting for CSR and Sustainable Development in South Africa...
Citation: EthicsCentre CA. 2010. Management Ethics, Summer. EthicsCentre CA
Areas of Interest: Accountability - Reporting, Corporate Governance - Transparency, Corporate Social Responsibility, Development, Poverty, SRI/Responsible Investment
- Pie in the Sky? Real versus Perceived Values of Air Miles
The paper outlines the characteristics of air miles that make them peculiarly well suited to use as a "shadow" currency. The perceived value of air miles in a panel of UK consumers is assessed (using the contingent valuation method) and compared to the actual value. The former is shown to be substantially larger than the latter -- consumers systematically overestimate the purchasing power of air miles. These findings explain why air mile programmes are, and are likely to continue to be, popular promotional tools with businesses but are potentially harmful to consumers....
Citation: Liston-Heyes, Catherine. 2002. Pie in the Sky? Real versus Perceived Values of Air Miles. Journal of Consumer Policy 25 (1-27).
Areas of Interest: Accountability - Reporting, Consumer Issues, Public Policy - Regulation, SRI/Responsible Investment
- Raising the Bar on Human Rights: What the Ruggie Principles Mean for Responsible Investors
Daan Schoemaker, product manager, examines the relationship between business and human rights. In particular he looks at the John Ruggies Guiding Principles and their implications for corporate investors....
Citation: Schoemaker, Daan. 2011. Raising the Bar on Human Rights: What the Ruggie Principles Mean for Responsible Investors. Sustainalytics.
Areas of Interest: Accountability - Reporting, Corporate Social Responsibility, Human Rights, Public Policy - Regulation, SRI/Responsible Investment, Sustainability
- Report on Social Metrics: Key Informant Interviews
This report draws on 31 key informant stakeholder interviews on social metrics. It is a qualitative study that uses semi-structured, open ended questions and is not intended to provide a representative sample, but rather to draw insight from key stakeholder experience....
Citation: Hebb, Tessa. 2011. Report on Social Metrics: Key Informant Interviews. Ottawa: Carleton Centre for Community Innovation. Available at http://www3.carleton.ca/3ci/3ci_files/Documents/3ci%20Social%20Metrics%20Report.pdf. Accessed on January 07, 2012.
Areas of Interest: Accountability - Reporting
- Reporting the Business Implications of Climate Change in Sustainability Reports
This report presents the results of a survey on Reporting the Business Implications of Climate Change in Sustainability Reports. This is a survey to catalogue types of reporting on climate change and was conducted by the Global Reporting Initiative (GRI) and KPMG's Global Sustainability Services....
Citation: Global Reporting Initiative and KPMG's Global Sustainability Services, Reporting the Business Implications of Climate Change in Sustainability Reports, GRI, 2007.
Areas of Interest: Accountability - Reporting, Climate Change, Environment & Business, Sustainability
- Reporting Volunteer Labour at the Organizational Level: A Study of Canadian Non-Profits
Canada is one of the few countries to include volunteer contributions in its National Accounts. However, not much is known yet about the extent to which individual nonprofit organizations keep records of volunteer contributions...
Citation: Laurie Mook, Femida Handy & Jack Quarter. 2007. Reporting Volunteer Labour at the Organizational Level: A Study of Canadian Non-Profits. Voluntas 18 (2):55-71.
Areas of Interest: Accountability - Reporting, Labour
- Rescuing The Baby From The Triple-Bottom-Line Bathwater: A Reply To Pava
We respond to Moses Pava's defense of the "Triple Bottom Line" (3BL) concept against our earlier criticisms. We argue that, pace Pava, the multiplicity of measures (and units of measure) that go into...
Citation: MacDonald, Chris; Norman, Wayne. 2007. Rescuing The Baby From The Triple-Bottom-Line Bathwater: A Reply To Pava. Business Ethics Quarterly 17 (1):111-114.
Areas of Interest: Accountability - Reporting, Sustainability
- Results of MSN/PODER Survey on Ratings Systems
MSN and the Project on Organizing, Development, Education and Research (PODER) conducted a brief survey on whether CSR ratings can improve labour practices in global supply chains, which yielded 159 responses from trade unionists, international brands, social investment professionals, NGOs, academics, monitoring organizations, and others. It also yielded some interesting results and comments, which in addition to our initial publication Can CSR Ratings Improve Labour Practices in Global Supply Chains?, provide some useful feedback on the practice of rating and ranking companies on social issues....
Citation: Maquila Solidarity Network. 2011. Results of MSN/PODER Survey on Ratings Systems. Maquila Solidarity Network
Areas of Interest: Accountability - Reporting, Corporate Social Responsibility, Human Rights, Labour
- Social Accounting for Nonprofits: Two Working Models
After giving an overview of the development of social accounting, this article presents two models of social accounting for nonprofits: the community social return on investment model and the expanded...
Citation: Betty Jane Richmond, Laurie Mook & Jack Quarter. 2003. Social Accounting for Nonprofits: Two Working Models. Nonprofit Management and Leadership 13 (4):308-324.
Areas of Interest: Accountability - Reporting, Economic - Social, Public Policy - Regulation, SRI/Responsible Investment
- Sustainability Reporting Guidelines & Financial Services Sector Supplement
The financial sector was segmented into four categories for the purposes of developing this Sector Supplement i.e. retail banking, commercial and corporate banking, asset management and insurance, otherwise referred to as the core business lines throughout the Sector Supplement....
Citation: Global Reporting Initiative, Sustainability Reporting Guidelines & Financial Services Sector Supplement,GRI, 2000-2008.
Areas of Interest: Accountability - Reporting, Climate Change, Corporate Social Responsibility, Economic, Environment & Business, Human Rights, Labour, SRI/Responsible Investment, Sustainability
- Sustainability Reporting Guidelines & Mining and Metals Sector Supplement
This Supplement deals with the aspects of sustainable development that characterize the mining and metals sector, often because they are encountered more frequently or in greatermeasure than in other...
Citation: Sustainability Reporting Guidelines & Mining and Metals Sector Supplement. 2009.
Areas of Interest: Accountability - Reporting, Resource Extraction, Sustainability
- Sustainability Reporting Guidelines & Mining and Metals Sector Supplement and Indicator Protocols Set
The mining and metals sector includes exploration, mining and primary metal processing (including smelting, recycling and basic fabrication) and covers the complete project life cycle from development through operational lifetime to closure and post-closure. The sector is diverse, and can contain companies that specialize exclusively in one part of the cycle, such as exploration companies, as well as large multi-national or vertically-integrated enterprises. Large mining groups may encompass a wide range of different mineral products in their subsidiary operating companies. Junior and mid-tier miners can also be responsible for exploration and production operations, but because of their size or business models may face particular challenges in relating to sustainability issues; they too can usefully report on these challenges through the Sector Supplement and improve their approaches. The Guidelines give reporters the opportunity to describe their own scope of operation, particularly in the boundary-setting and materiality disclosures....
Citation: Global Reporting Initiative, Sustainability Reporting Guidelines & Mining and Metals Sector Supplement and Indicator Protocols Set, GRI, 2000-2010.
Areas of Interest: Accountability - Reporting, Climate Change, Corporate Social Responsibility, Environment & Business, Human Rights, Labour, Resource Extraction, SRI/Responsible Investment, Sustainability
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