Environmental and Social reporting参考.ppt

Lecture 7: Environmental and Social reporting Environmental and sustainability reporting is linked into the concept of corporate social reporting – which in turn may be seen as associated with wider perceptions of the impact of corporations (and indeed other organisations) on the lives of individuals Lecture 7: Environmental and Social reporting This lecture Considers wider aspects of the framework within which environmental and social reporting functions Reviews, selective, historical antecedents Reviews disclosure practice – as documented by triennial KPMG reports Discusses those factors and motivations which are likely to drive enhanced disclosure Reviews suggested frameworks for disclosure (GRI) and for assurance (EMAS/ISO 14000) Environmental and Social reporting Why should we have environmental and social reporting? ‘Corporations dominate all aspects of our lives. Their power affects the quality of life, food, water, gas, electricity, seas, rivers, environment, schools, hospitals, medicine, news, entertainment, transport, communications and even the lives of unborn babies Environmental and Social reporting Unaccountable corporate power is damaging the fabric of society, the structure of families, the quality of life even the very future of the planet’ (This is the perspective of Mitchell and Sikka, 2005, p.2) (quoted in Solomon (2010) p.250) – which may be seen as a call for more accountability and disclosure) Environmental and Social reporting – wider issues But is there any agreed perspective as to what are ‘good’ corporate activities or, perhaps more prosaically, what is the appropriate disclosure? Here issues as to what corporations should do might include those relating to the nature of the business activity for example Defence Tobacco Gambling Alcohol Nuclear power Drugs Animal experimentation etc, etc, etc Defence Defence Tobacco Tobacco Gambling Alcohol Environmental and Social reporting – wider issues Here there are wide ranging problems as to the