Reportgreen2003

The triple-bottom-line: benchmarking New Zealand’s early reporters

Markus J. Milne · Helen Tregidga · Sara Christine Walton

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Corporate Social Responsibility Reporting Corporate Social Responsibility and Sustainability Sustainable Development and Environmental Policy

Abstract

If recent pronouncements and events are any barometer, many organisations in New Zealand look set to begin issuing Triple-Bottom-Line reports.Such reports are intended to communicate an organisation's social and environmental performance as well as its financial performance.The New Zealand Business Council for Sustainable Development has been a key promoter of such reporting, and recently launched a Business Guide to Sustainable Development Reporting.The practice and promotion of TBL reporting, however, is not just confined to business entities.A number of public sector organisations are also beginning to embark on such a reporting process.Internationally, the practice and analysis of triplebottom-line reports has a longer history.SustainAbility, the London-based consultancy headed by John Elkington, has conducted benchmarking studies since the mid 1990s.Using a version of SustainAbility's benchmarking guidelines, the content of eight of New Zealand's earliest triple-bottom-line reports issued in 2001 are examined.We highlight how they stand up to international best practice, the key trends to emerge from these early reports, and provide suggestions for further improvement.We particularly welcome feedback on the analysis and results in this paper, and this should be addressed to either Markus Milne or Sara Walton.

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References

1999Cannibals with forks: the triple bottom line of 21st century business 2002Beyond the business case for corporate sustainability 1998CORPORATE SOCIAL REPORTING PRACTICES IN WESTERN EUROPE: LEGITIMATING CORPORATE BEHAVIOUR?1992Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability 2000The new social audits: accountability, managerial capture or the agenda of social champions?2001Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt?2003Global spin: the corporate assault on environmentalism 2001Questioning the Role of Stakeholder Engagement in Social and Ethical Accounting, Auditing and Reporting

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