Progress on Sustainability
Reporting
Professor Doug Cerf
Donald Bren Graduate School of Environmental
Science and Management
Corporate Environmental Management (ESM 281)
Spring 2008
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This discussion is on—
•
how/where/why sustainable reporting is
done
•
as opposed to…..
•
determining the sustainable performance of
a firm through evaluation of sustainable
reports
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Sustainable vs. financial reporting
•
What is the driver for various stakeholders?
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Financial reporting
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Non financial (sustainable reporting)
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Mandatory or voluntary
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Guidelines for each type of reporting
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Audit/assurance for each type of reporting
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Disclosure, income management
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Public relations component
•
Distribution system for each reporting system
–
Implications of including environmental disclosures in required
financial reporting
•
Both are evolving
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Global Reporting Initiative (GRI)
•
a multi-stakeholder process
•
mission is to develop and disseminate globally applicable
sustainability reporting guidelines.
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voluntary use by organizations for reporting on...
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economic, environmental, and social dimensions of their activities,
products, and services
.
•
Upwards of 1000 organizations around the world report
using the GRI - the world's de facto standard for reporting.
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- Spring '08
- CERF
- Environmental Science, sustainable reporting, (sustainable reporting), sustainable reports, Sustainability Reporting Project
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