Development of an evaluation methodology for triple bottom line reports using international standards on reporting
Skouloudis, Antonis, Evangelinos, Konstantinos 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)Full text not available from this repository.
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.
|Additional Information:|| First published online: 4 June 2009.|
|Uncontrolled Keywords:||global reporting initiative, triple bottom line/non-financial report, Greece|
|Subjects:||Q Science > QH Natural history|
|School / Department / Research Groups:||School of Architecture, Design & Construction|
|Last Modified:||20 May 2013 16:53|
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