haku: @indexterm REPORTING / yhteensä: 196
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Tekijä:McElroy, M.W.
Jorna, R.J.
Engelen, J. van
Otsikko:Sustainability quotients and the social footprint
Lehti:Corporate Social Responsibility and Environmental management
2008 : JUL/AUG, VOL. 15:4, p. 223-234
Asiasana:sustainable development
management
measurement
reporting
Vapaa asiasana:social footprints
Kieli:eng
Tiivistelmä:It is argued that most of what passes for mainstream reporting in corporate sustainability (hereafter as: sust.) management (CSM), fails to do precisely the one thing it asserts to do, that is, to make it possible for organizations to measure and report on the sust. of their operations. That is due to the lack of what the Global Reporting Initiative (GRI) calls sust. context. It is suggested that the missing context calls for a new notion of sust., the binary perspective. Specifications are provided for sust. quotients in ecological and social contexts. Sust. is suggested to be best understood in terms of the impact organizations can have on the carrying capacity of non-financial capital, which is in the social case herein called as 'anthro capital'. It is concluded by introducing a quantitative quotients-based method, that is 'the social footprint method' for measuring and reporting on the social sust. of an organization.
SCIMA tietueen numero: 270045
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