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Corporate sustainability ppt
1. What is sustainability
A strategy by which communities seek
economic development approaches that also
benefit the local environment and quality of life
2. Is a process of achieving
human development
Contributed through effective
management of social ,economic and
environment benefits
3. Global Drivers of Sustainability
Increasing Industrialization
Proliferation & Interconnection of Civil
Stakeholders
Emerging Technology
Effects of Globalization- poverty, inequity,
population explosion
5. What is TBL
An expanded spectrum of values and criteria
for measuring organizational and societal
success – economic, environmental, social.
In the private sector, a commitment to CSR
implies a commitment to some form of TBL
reporting.
6. The Triple Bottom Line is made up of "Social,
Economic and Environmental"
"People, Planet, Profit "
7. Triple Bottom Line Accounting
Expanding the traditional reporting framework
Take into account environmental and social performance in
addition to financial performance.
Company's responsibility to 'stakeholders' rather than
shareholders.
8. Legislation
Legislation permitting corporations to adopt a
'Triple Bottom Line' is under consideration in
some jurisdictions.
The triple bottom line has been adopted as a
part of the State Sustainability Strategy
9. What is triple bottom line reporting?
“At its narrowest TBL reporting is a framework
for measuring and reporting corporate
(organizational) performance against economic,
social and environmental parameters”
www.sustainability.com
A move from one dimensional economic
reporting to three dimensional economic, social
and environmental reporting
10. How is TBL reporting accomplished?
Economic
Generally Accepted Accounting Principles
Customers
Suppliers
Employees
Social
Bribery and corruption
Political contributions
Child labor
Security practices
Indigenous rights
Training and diversity
Environmental
Energy
Water
Biodiversity
Emissions, effluents, and waste
11. How is TBL reporting accomplished?
Through the application of what is called the Global
Reporting Initiative 2002 or GRI and is defined as “a
common framework for sustainability reporting”
12. Started in 1997 by the Coalition for Environmentally
Responsible Economies and the United Nations
GRI became independent in 2002, and is an official
collaborating centre of the United Nations
Environment Programme (UNEP) and works in
cooperation with UN Secretary-General Kofi
Annan’s Global Compact.
13. GLOBAL REPORTING INITIATIVE
GRI
The Global Reporting Initiative attempts to make the
Triple Bottom Line operational
VISION
The Global Reporting Initiative’s (GRI) vision is that
reporting on economic, environmental, and social
performance by all organizations becomes as routine
and comparable as financial reporting. GRI
accomplishes this vision by developing, continually
improving, and building capacity around the use of
its Sustainability Reporting Framework.
14. How organizations strategically manage
CSR through triple bottom line reporting
TBL reporting enables organizations to:
Measure and manage their financial and non-financial
performance and impacts, or lack thereof
Have their performance and impacts verified
independently
Communicate effectively with consumers,
governments, investors, employees, other
stakeholders and watchdog groups
15. The implementation of a TBL reporting
approach to CSR is an incremental process,
dealing with the complex and contestable issues
involved in attempting to effectively integrate
economic, environmental and social
performance measurement into a single report
16. “You cannot talk about CSR unless you love
your people and your country”