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Development of an evaluation methodology for triple bottom line reports using international standards on reporting

Development of an evaluation methodology for triple bottom line reports using international standards on reporting

Skouloudis, Antonis, Evangelinos, Konstantinos I. and Kourmousis, Fotis (2009) Development of an evaluation methodology for triple bottom line reports using international standards on reporting. Environmental Management, 44 (2). pp. 298-311. ISSN 0364-152X (Print), 1432-1009 (Online) (doi:10.1007/s00267-009-9305-9)

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Abstract

The purpose of this article is twofold. First, evaluation scoring systems for triple bottom line (TBL) reports to date are examined and potential methodological weaknesses and problems are highlighted. In this context, a new assessment methodology is presented based explicitly on the most widely acknowledged standard on non-financial reporting worldwide, the Global Reporting Initiative (GRI) guidelines. The set of GRI topics and performance indicators was converted into scoring criteria while the generic scoring devise was set from 0 to 4 points. Secondly, the proposed benchmark tool was applied to the TBL reports published by Greek companies. Results reveal major gaps in reporting practices, stressing the need for the further development of internal systems and processes in order to collect essential non-financial performance data. A critical overview of the structure and rationale of the evaluation tool in conjunction with the Greek case study is discussed while recommendations for future research on the field of this relatively new form of reporting are suggested.

Item Type: Article
Additional Information: [1] First published online: 4 June 2009.
Uncontrolled Keywords: global reporting initiative, triple bottom line/non-financial report, Greece
Subjects: Q Science > QH Natural history
Pre-2014 Departments: School of Architecture, Design & Construction
School of Architecture, Design & Construction > Department of Construction Management
School of Architecture, Design & Construction > Department of Property, Housing & Regeneration
Related URLs:
Last Modified: 14 Oct 2016 09:23
Selected for GREAT 2016: None
Selected for GREAT 2017: None
Selected for GREAT 2018: None
URI: http://gala.gre.ac.uk/id/eprint/9359

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