Development of an Evaluation Methodology for Triple Bottom Line Reports Using International Standards on Reporting

The purpose of this article is twofold. First, evaluation scoring systems for triple bottom line (TBL) reports to date are examined and potential methodological weaknesses and problems are highlighted. In this context, a new assessment methodology is presented based explicitly on the most widely acknowledged standard on non-financial reporting worldwide, the Global Reporting Initiative (GRI) guidelines. The set of GRI topics and performance indicators was converted into scoring criteria while the generic scoring devise was set from 0 to 4 points. Secondly, the proposed benchmark tool was applied to the TBL reports published by Greek companies. Results reveal major gaps in reporting practices, stressing the need for the further development of internal systems and processes in order to collect essential non-financial performance data. A critical overview of the structure and rationale of the evaluation tool in conjunction with the Greek case study is discussed while recommendations for future research on the field of this relatively new form of reporting are suggested.     

How Science Contributes to Environmental Reporting in British Newspapers: A Case Study of the Reporting of Global Warming and Climate Change

This article examines the role of science in environmental reporting in a number of British newspapers. The findings indicated that in reporting about global warming and climate change, the views of scientists were used to give legitimacy to the content of articles. However, in both the tabloids and broadsheets, there was little evidence provided, in the form of data, to substantiate the claims being made. Furthermore, uncertainties about global warming were not explored effectively. Newspaper reports tended to focus on the potential consequences of global warming, but made little attempt to address the suspected causes that would inevitably involve criticism of highly consumptive lifestyles in the west.