Evaluating the process of triple bottom line reporting: Increasing the potential for change1

Abstract

This paper presents an evaluation framework that aims to improve the outcomes of triple bottom line (TBL) reporting. Currently, most assessments of TBL reporting focus on report content. Our view is that effective evaluation of TBL reporting should go beyond reports as the outputs of a process and focus on what is being learned through the process, the capacity- and relationship-building that might eventuate, and how this impacts on the development of sustainability. To enable more effective reflection of TBL reporting processes, we developed a set of evaluation criteria focused on the process of reporting. These criteria were identified from case studies of social, environmental and/or sustainability reporting processes documented in the literature. A large number of potential criteria were synthesised into three desired outcomes of TBL reporting and 10 prompts for discussion and reflection during evaluation. This evaluation framework should assist those dedicated to challenging assumptions that inhibit progress towards a sustainable future for society.     

Positive and negative aspects of GRI reporting as perceived by Brazilian organizations

This paper aims to identify the positive and negative aspects in the sustainability reporting framework proposed by the Global Reporting Initiative (GRI). The research was conducted through content analysis of 27 companies’ responses to three questions: “Why does the company where you work prepare a sustainability report?” “What are the positive aspects you identify in the framework for GRI reporting?” and “What are the negative aspects you identify in the framework for GRI reporting?” The questionnaire was sent to all Brazilian companies that published sustainability reports using the GRI guidelines between 2011 and 2013 related to the base year 2010. We found that respondents viewed the GRI guidelines and the reports they created as management tools for sustainability and that they assist in benchmarking sustainability performance and legitimizing the sustainability actions of the organization. Furthermore, some respondents indicated that the reports themselves are marketing tools. On the other hand, the respondents reported difficulties in understanding the proposed GRI guidelines. They considered the guidelines complex, ambiguous, and too flexible, which undermined both the standardization of the reports and the ability to compare reports. Based on these comments, it is recommended that the GRI develop a simpler and less flexible reporting methodology.     

The Organizational and Operational Boundaries of Triple Bottom Line Reporting: A Survey

This article responds to Gray’s (2002) call for normative research on social and environmental accounting (SEA) and Parker’s (2005) call for active engagement in the process of designing SEA systems. More specifically, our investigation focuses on the study of boundary setting for triple bottom line (TBL) reporting, an issue that has been given more attention by practitioners than by researchers. The study reviews the consequences of boundary setting for the discharge of organizational accountability, from which it develops a framework to investigate TBL reporting boundaries and then reports on an empirical survey of best practice. It concludes that organizations are strategically setting and disclosing their boundaries instead of discharging their accountability and argues that such strategies have far-reaching consequences, because reporting boundaries are not only reflective of organizations but also have a constitutive role in their definition. A further consequence is that it calls into question the use of voluntary labeling, such as “in accordance” with Global Reporting Initiative; one implication being that further research into technical developments in TBL reporting could contribute to the discharge of organizational accountability.     

Scoring Corporate Environmental Reports for Comprehensiveness: A Comparison of Three Systems

Corporate annual environmental reports can be judged by the comprehensiveness of their coverage; this paper uses three published comprehensiveness scoring systems to judge 28 such reports (mostly dated 1998) from large US corporations. Earlier (nominally 1996) reports from the same companies were previously scored using one or two of the same systems, and the published results are compared with scores from the current round of reports. The scores of all three scoring systems are significantly correlated for the 1998 environmental reports, indicating that to some degree they are scoring the same features, but with quite a lot of scatter between the scores of one of the systems and those of the other two. There is, however, no correlation between the scores on the 1996 reports and the 1998 reports using the same systems on both. Evidently, most of the 1998 reports were not prepared with the intent of maximizing scores from any of the three scoring systems. Although the three systems achieve similar ranking of the 1998 reports for environmental comprehensiveness, the average normalized scores of one of the systems is significantly higher than those of the other two, reflecting a shorter list of topics and one more in keeping with the practices of the report writers. Because the scoring systems measure the number of topics covered and the depth of discussion rather than the quality of environmental performance, maximum scores could be obtained even with poor performance.     

Environmental Reporting by the Fortune 50 Firms

/ The extent and use of industry-reported environmental data are increasing, warranting an in-depth analysis of this information. This paper reviews the environmental reporting guidelines issued by several business and nonprofit organizations and evaluates the environmental reports published by the Fortune 50 companies, half of which publish reports. After describing the history of environmental reporting and the content of the guidelines, a comparative evaluation is made to indicate the types of companies producing reports, the topics reported, the intended audiences, the scope and depth of the material reported, and the effectiveness of the reports as communication devices. These reports are mechanisms to enhance a firm's image, public relations, and marketing and are aimed largely at concerned individuals, affected communities, and investors. Significant differences in the content and the depth of reports are seen as firms report on topics that are perceived by the public as high risks. The most complete reports are published by industries with poor or controversial public images, e.g., the chemical and timber industries. Still, no report provided information that was sufficient for comprehensive or comparative analyses of environmental performance. Recommendations are provided to increase the quality and effectiveness of environmental reporting.KEY WORDS: Communication; Environmental management; Performance reporting; Reporting; Stakeholder     

Ten years later: The state of environmental performance reports today

In response to new reporting regulations and mounting inquiries from various stakeholder groups, the private sector gave birth to a new communications vehicle approximately one decade ago: Corporate Environmental Performance Reports. In just a few short years, these reports took their place among the most important sources of information regarding a corporation's environmental performance. Over the past decade, the content, production values and strategic approach of these reports have evolved on a parallel with environmental management systems and practices. This article offers an overview of how the reports have evolved, what some of the state-of-the-art practices are, and where the discipline may be heading. © 1998 John Wiley & Sons, Inc.     

AHP based life cycle sustainability assessment (LCSA) framework: a case study of six storey wood frame and concrete frame buildings in Vancouver

Construction and building industry is in dire need for developing sustainability assessment frameworks that can evaluate and integrate related environmental and socioeconomic impacts. This paper discusses an analytic hierarchy process (AHP) based sustainability evaluation framework for mid-rise residential buildings based on a broad range of environmental and socioeconomic criteria. A cradle to grave life cycle assessment technique was applied to identify, classify, and assess triple bottom line (TBL) sustainability performance indicators of buildings. Then, the AHP was applied to aggregate the impacts into a unified sustainability index. The framework is demonstrated through a case study to investigate two six storey structural systems (i.e. concrete and wood) in Vancouver, Canada. The results of this paper show that the environmental performance of a building in Canada, even in regions with milder weather such as Vancouver, is highly dependent on service life energy, rather than structural materials.     

Global Reporting Initiative Guidelines: An Evaluation of Sustainable Development Metrics for Industry

How can we monitor companies' progress towards the goal of sustainability? No one set of metrics is recognized universally, although several approaches have been proposed. This article uses the environmental reports of ten leading companies to evaluate the GRI Sustainability Reporting Guidelines. © 2001 John Wiley & Sons, Inc.     

Architectural scoring framework for the creation and evaluation of System-Aware Cyber Security solutions

As cyber security threats have evolved, system protection strategies have been forced to as well. The field of System-Aware Cyber Security has introduced a variety of protection strategies and this has prompted the need for a decision support tool set to provide guidance to the system designers. This paper outlines an architectural scoring framework that supports the design and selection of architectural candidates and provides a rigorous quantitative method for the evaluation to aid in the selection of a final architecture. Additionally, this paper outlines the recognized limitations of the proposed approach and provides a brief overview of how those areas for improvement are guiding future research.     

水质监测领域报表工具的研究与应用

水质报表是水环境监测领域内系统的重要组成部分,为加快水质报表的开发,增强水质报表的可维护性,设计独立于系统并且符合水质报表特性的报表工具。该报表工具分为报表设计器和报表服务器两部分,设计器提供可视化的报表编辑界面,允许用户自己设计报表函数,服务器负责报表的调用和解析并且采用缓存机制提高报表的运行效率,将该报表工具应用于水质环境监测及分析系统以验证其实用性,结果证明,该水质报表工具具有较高的灵活性和可扩展性。     

Case study: Browning-ferris industries' computerized system for managing audit and environment performance

While some companies have established scoring systems within their audit programs, few utilize the full potential for measurement of the information gathered and subsequently produced from audits. In this article, the use of a computerized tracking system developed and used by Browning-Ferris Industries is discussed, along with a data report that details the completion of audit items and helps assure that action plans resulting from environmental audits are completed. This and other summary reports from the computer tracking system have provided meaningful measures of individual facilities' and overall company performance.     

Accountability,Reporting, or Management Improvement? Development of a State of the Parks Assessment System in New South Wales,Australia

Management effectiveness evaluation has been recognized as an important mechanism for both reporting on and improving protected area management. The Convention on Biological Diversity’s program of work on protected areas calls on all countries to implement such systems. In 2004, the first whole of system assessment of park management effectiveness, based on the IUCN-WCPA Management Effectiveness Evaluation Framework, was undertaken in New South Wales, Australia as part of a State of the Parks reporting requirement. This article describes the development of the State of the Parks assessment tool, its elements, and how it addresses the management effectiveness difficulties associated with assessments conducted across an extensive and diverse range of park types. The importance of engaging staff, at all levels, throughout the process is highlighted, as well as the adjustments made to the assessment tool based on staff feedback. While some results are presented, the main purpose of the article is to identify and discuss important procedural and methodological considerations. These include balancing quantitative and qualitative assessment approaches, achieving a comprehensive understanding of the management processes, and responding to any problems associated with assessments.     

Application of spatial multi-criteria analysis to site selection for a local park: a case study in the Bergamo Province, Italy

This contribution discusses a site selection process for establishing a local park. It was supported by a value-focused approach and spatial multi-criteria evaluation techniques. A first set of spatial criteria was used to design a number of potential sites. Next, a new set of spatial and non-spatial criteria was employed, including the social functions and the financial costs, together with the degree of suitability for the park to evaluate the potential sites and to recommend the most acceptable one. The whole process was facilitated by a new software tool that supports spatial multiple criteria evaluation, or SMCE. The application of this tool, combined with a continual feedback by the public administration, has provided an effective methodology to solve complex decisional problem in land-use and urban planning.     

An analysis of university sustainability reports from the GRI database: an examination of influential variables

In the business context, many papers have examined whether certain variables can affect sustainability disclosure practices. However, research on universities has mainly been addressed to explore the extent of sustainability information reported with little focus on determining the factors that may affect it. This paper analyzes the influence exerted by some variables concerning the extent of information reported in the university sustainability reports included in this study. To accomplish this task, data were collected using a content analysis of the university sustainability reports extracted from the GRI sustainability disclosure database. The findings reveal that sustainability disclosure practices by universities are explained by different factors, among which are institutionalization, geographical region, external assurance and leadership. Such results are supported jointly by the underpinnings of the institutional and legitimacy theories in response to coercive and mimetic pressures and by the need to improve reputation in society.     

Environmental performance policy indicators for the public sector: the case of the defence sector

The development of environmental performance policy indicators for public services, and in particular for the defence sector, is an emerging issue. Despite a number of recent initiatives there has been little work done in this area, since the other sectors usually focused on are agriculture, transport, industry, tourism and energy. This type of tool can be an important component for environmental performance evaluation at policy level, when integrated in the general performance assessment system of public missions and activities. The main objective of this research was to develop environmental performance policy indicators for the public sector, specifically applied to the defence sector. Previous research included an assessment of the environmental profile, through the evaluation of how environmental management practices have been adopted in this sector and an assessment of environmental aspects and impacts. This paper builds upon that previous research, developing an indicator framework--SEPI--supported by the selection and construction of environmental performance indicators. Another aim is to discuss how the current environmental indicator framework can be integrated into overall performance management. The Portuguese defence sector is presented and the usefulness of this methodology demonstrated. Feasibility and relevancy criteria are applied to evaluate the set of indicators proposed, allowing indicators to be scored and indicators for the policy level to be obtained.     

构建开放监督型工业源挥发性有机物排污申报平台的建议

工业源挥发性有机物(VOCs)以无组织排放为主,其排放量的确定和申报对现行的以有组织排放管理为主的环境管理模式提出挑战。为顺利实施VOCs排污收费、总量控制、环境影响评价、污染防治管理,切实降低环保部门收集信息、监督管理的成本,促进环境信息的真实性和有效性,我国迫切需要在国家层面结合环境信息公开和公众参与对VOCs排污申报管理模式进行研究和构建。在研究国内外排污申报平台的基础上,提出以VOCs管控为契机,整合环境统计、排污费征收等要求,建立面向企业的唯一开放监督型VOCs排污申报平台,采取数据联审制度,推行信息公开和开放型监督。通过申报功能、试算功能、监督审核功能、决策支持功能、减排技术评价功能、信息公开功能、资料和文件功能、培训和试报功能等平台八大功能的有机融合,建立公众、企业和政府相互监督、制约的三级VOCs排放监督管理新机制,为我国环境管理模式的更新升级提供参考。     

Monitoring and targeting the sanitation poor: A multidimensional approach

Water, sanitation and hygiene (WaSH) are at the core of sustainable development. As we embark on a new round of global goals, namely the Sustainable Development Goals, a top priority is to address a coherent framework for monitoring these services. In the coming years, the sector will witness the development of a variety of multidimensional monitoring measures, albeit from different perspectives. This paper reviews the relevant literature and discusses the adequacy and applicability of one approach that is increasingly adopted for multidimensional poverty measurement at the household level, the Alkire‐Foster methodology. Drawing on this method, we identify and combine a set of direct household‐related water and sanitation deprivations that batter a person at the same time. This new multidimensional measure is useful for gaining a better understanding of the context in which WaSH services are delivered. It captures both the incidence and intensity of WaSH poverty, and provides a new tool to support monitoring and reporting. For illustrative purposes, one small town in Mozambique is selected as the initial case study.     

Development and testing a diagnostic capacity tool for improving socio-ecological system governance

The capacity to sustainably govern complex socio-ecological systems (SES) has been identified as a necessary but daunting task by SES scholars, resource stewards and stakeholders. This research sought to inform the question: What are determinant capacities and functional linkages that can be incorporated into diagnostic tools for analysts seeking to improve sustainable socio-economic system SES governance? Literature was used to identify and translate determinant capacities and functional linkages into a quantifiable metric of governance quality. The tool was developed from ecological, business, governance and decision science literature. This tool recognizes the dynamic and systemic linkages between the resources and the social systems that use and govern them for improving systems thinking and SES outcomes. The tool was tested to determine its ability to capture perceived characteristics of governance quality and problem management using Michigan’s cleanup and redevelopment program. The results of this research indicated that the exploratory tool was reliable and valid. This research contributes to the evolving body of SES frameworks, specifically the study of individual and organizational capacities for improved SES outcomes. The implications of this research suggest participatory network-based governance with higher levels of resource exchange, in the form of interdependency, trust, diplomacy and reciprocity, aligns with practitioners’ perceptions of improved program performance. Further, while some capacities and related findings of this research may be context specific, concepts associated with the development and testing of this diagnostic tool, such as the use of systems thinking, participatory network-based governance, and related competencies, may have more universal application.     

关于建立政府环境保护绩效评价制度的思考

政府绩效评估作为一项行之有效的政府管理工具,在提高政府的管理效能和公共服务能力方面具有重要的促进作用。政府绩效评估随着政府改革的推进而不断完善。在不同的阶段,随着政府改革的主题与目标的变化,评估的侧重点、目标和形式等也相应地发生变化。在我国,服务型政府作为一种新的政府治理模式已成为政府改革的主题和目标。服务型政府建设对行政管理体的改进、政府行政理念的拓展、政府角色的合理定位等,都为改善政府绩效评估提供了新的基础和目标导向。同时,也对完善政府绩效评估提出了新的要求。服务型政府的治理模式和治理理念,在我国环境保护方面也应当起到它应有的作用,建立起政府环境保护绩效评价制度。