Sustainability Reporting: A Work in Progress
Journal of Sustainability and Green Business
ISSN or ISBN
In the aftermath of hurricane Sandy considerable attention will be given to the concept of sustainability. Sustainability should be viewed as a system elements of economic, environment and social are highly interrelated. The rebuilding, as a consequence of Sandy, will offer a chance to observe how the three elements interact. The “Sandy” discourse should rejuvenate a concerted effort to refle of sustainability and hopefully provide real world, viable solutions based on treating the three elements as a highly interactive system. These solutions should include not only the implementation of more effective efforts but also of those efforts. This paper examines the current practices of reporting and measurement of sustainability efforts. The measurement and communication of those efforts are critical for continued improvement. Currently, t Reporting Initiative (GRI) has become the de facto leader in establishing standards for reporting sustainability.
GRI provides a set of performance indicators with guidelines for measurement. Under GRI guidelines organizations are given con regarding which indicators to measure and even under which level they wish to report. GRI also provides little guidance regarding third party assurance of sustainability reports. This paper examines the issues and obstacles that, until resolved, will prevent sustainability reports from being credible, comparable and universally accepted.
Moore, Walter B., "Sustainability Reporting: A Work in Progress" (2014). HCBE Faculty Articles. 779.