Performance Indicators

Triple Bottom Line

   
   
This page provide links and articles to major sites around the world dealing with aspects of Triple Bottom Line (TBL) Reporting, which is becoming increasingly accepted.TBL reports on an organisation's impact on economic, social and environmental issues, rather than just reporting on financial results.
 
   
  Global Reporting Initiative (GRI) Sustainable Reporting Guidelines
Link
  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 organisations—whether beginners or advanced— as users of the Guidelines.
  Author GRI, 2002
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  Triple Bottom line reporting database
Link
  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.
  Author www.triplebottomline.net
 
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  Triple Bottom Line Reporting Literature Search
PDF 24kb
  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.
  Author Donna Scammell (Business Advantage), Nov 2001
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  Triple Bottom Line Toolkit Link
  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 Melbourne’s 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.
  Author Melbourne City Council (Australia)
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  Triple bottom line reporting: Social, environmental and economic
PDF 845kb
  Description This site demonstrates an example of TBL by Christchurch City Council.
  Author Christchurch City Council, 2002
 
  TBL Plan – Christchurch City Council. PDF 355kb
  Description This site shows Christchurch City Council’s TBL plan, and demonstrates the way TBL links together.
  Author Christchurch City Council, 2003
 
  New Zealand Triple Bottom Line Reporting go to (Download PDF of summary report)
PDF 1.8mb
  Description This report is a summary of the Ministry for the Environment’s 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.
  Author New Zealand Ministry for the Environment
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  Triple Bottom Line Reporting: in the Public Sector, Summary of Pilot Group Findings PDF 1.1mb
  Description This report outlines the results of a pilot study of TBL in nine New Zealand public sector bodies.
  Author Ministry for the Environment, New Zealand, Dec 2002
 
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