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Global
Reporting Initiative (GRI) Sustainable Reporting Guidelines
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Link |
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Description |
The
GRI was launched in 1997 as a joint initiative of the U.S. non-governmental
organisation Coalition for Environmentally Responsible Economies
(CERES) and United Nations Environment Program with the goal
of enhancing the quality, rigour, and utility of sustainability
reporting. GRI recognises that developing a globally accepted
reporting framework is a long-term endeavour. In comparison,
financial reporting is well over half a century old and still
evolving amidst increasing public attention and scrutiny. There
are numerous ways to use the 2002 Guidelines. An organisation
may choose to simply use them for informal reference or to apply
the Guidelines in an incremental fashion. Alternatively, an
organisation may decide to report based on the more demanding
level of "in accordance". This level of reporting
relies on transparency to balance the need for flexibility in
reporting with the goal of enhancing comparability across reporters.
GRI welcomes all reporting organisationswhether beginners
or advanced as users of the Guidelines. |
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Author |
GRI,
2002 |
| download
the free Adobe Acrobat PDF reader |
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Triple
Bottom line reporting database |
Link |
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Description |
www.triplebottomline.net
is non for profit website which provides a few links to sites
which cover the issue of Triple Bottoms Line or issues associated
with it. This site does not attempt to list all sites which
cover this topic and they are not necessarily current. Many
other websites including search engines are available for finding
sites covering TripleBottomLine reporting. |
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Author |
www.triplebottomline.net |
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| Top |
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Triple
Bottom Line Reporting Literature Search |
PDF
24kb |
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Description |
The
TBL model is intended to help firms combine the three components
of sustainable development- -economic prosperity, social equity,
and environmental protection - with their core operations and
essentially take the step from sustainability theory into practice.
The focus of the TBL process is, by necessity, completely compatible
with the aim of the business itself: the creation of long-term
shareholder value. Included in the initiatives under way to
develop the approach are the World Resources Institute sustainable
enterprise initiative; the Coalition for Environmentally Responsible
Economies-sponsored global reporting initiative; and the UN
environmental program initiatives on capital markets and the
environment. |
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Author |
Donna
Scammell (Business Advantage), Nov 2001 |
| download
the free Adobe Acrobat PDF reader |
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Triple
Bottom Line Toolkit |
Link |
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Description |
These
tools, a set of checklists, guidelines, templates and case studies
for the application of TBL decision making and reporting, are
based on the City of Melbournes experience in their journey
towards a thriving and sustainable city. They are the first
generation in an ongoing progression that will see TBL embedded
in key reporting and decision-making processes within local
government. |
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Author |
Melbourne
City Council (Australia) |
| Top |
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Triple
bottom line reporting: Social, environmental and economic |
PDF
845kb |
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Description |
This
site demonstrates an example of TBL by Christchurch City Council. |
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Author |
Christchurch
City Council, 2002 |
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TBL
Plan Christchurch City Council. |
PDF
355kb |
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Description |
This
site shows Christchurch City Councils TBL plan, and demonstrates
the way TBL links together. |
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Author |
Christchurch
City Council, 2003 |
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New
Zealand Triple Bottom Line Reporting go to (Download PDF
of summary report) |
PDF
1.8mb |
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Description |
This
report is a summary of the Ministry for the Environments
first attempt at reporting on our impacts on the environment,
the economy and society (including Maori culture) what
has become known as triple bottom line reporting.
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Author |
New
Zealand Ministry for the Environment |
| download
the free Adobe Acrobat PDF reader |
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Triple
Bottom Line Reporting: in the Public Sector, Summary of Pilot
Group Findings |
PDF
1.1mb |
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Description |
This
report outlines the results of a pilot study of TBL in nine
New Zealand public sector bodies. |
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Author |
Ministry
for the Environment, New Zealand, Dec 2002 |
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Other
ORION Performance Indicators
pages |
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Balance
Scorecard |
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Financial
Ratios |
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Best
Value |
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Quality
Systems |
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Public
Sector Performance Indicators |
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