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First, while companies can refer to the reporting framework that best fits their industry and organization, [53] this freedom implies a lack of standardization that hinders the effectiveness of the sustainability reporting concept. In fact, the multiplication of reporting frameworks makes published information more difficult to interpret in the ...
The phrase, "people, planet, and profit" to describe the triple bottom line and the goal of sustainability, was coined by John Elkington in 1994 while at SustainAbility, [3] [9] and was later used as the title of the Anglo-Dutch oil company Shell's first sustainability report in 1997. As a result, one country in which the 3P concept took deep ...
GRI's framework for sustainability reporting helps companies identify, gather, and report this information in a clear and comparable manner. Developed by the Global Sustainability Standards Board (GSSB), the GRI Standards are the first global standards for sustainability reporting and are a free public good .
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Circles of Sustainability. Circles of Sustainability is a method for understanding and assessing sustainability, and for project management directed towards socially sustainable outcomes. [1] It is intended to handle 'seemingly intractable problems' [2] such as outlined in sustainable development debates. The method is mostly used for cities ...
Microsoft Project 2000 'Project' was an MS-DOS software application originally written in C (and some assembly) language for the IBM PC.The idea originated with Ron Bredehoeft, a former IBM S/E and PC enthusiast in the early 1980s, as a prank to express the recipe and all preparation for a breakfast of eggs Benedict in project management terms. [7]
Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) originated in the 1970s [1] and is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a firm's performance to external stakeholders ...
The Framework for reporting environmental information, natural capital and associated business impacts [8] sets out an approach for reporting environmental information and natural capital in mainstream reports, such as the annual report, 10-K filing or integrated report. The Framework has been developed by the CDSB Technical Working Group and ...