Articles sur sustainability reporting

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The scheme aims to make buildings with high energy-efficiency ratings, like this one in Canberra, attractive to potential buyers and renters. Bidgee/Wikimedia Commons

Green building scheme review adds yet more policy uncertainty

Australia’s policies to cut greenhouse emissions have been shrouded in uncertainty over the past few months. The contentious Renewable Energy Target review and the swapping of the carbon price for Direct…
Sustainability reporting still lacks consistency and comparability. Image sourced from www.shutterstock.com

Style over substance: sustainability reporting falling short

Once on the fringe of institutional investors’ considerations, reporting on environmental, social and governance related issues is now common practice among major listed companies. But the quality and…
Corporate social responsibility guidelines are meant to augment financial reporting, but there may still be gaps in what companies are disclosing. Flickr/Clogwog

Reporting ‘misrepresents’ business sustainability: study

Several prominent Australian companies could be inflating their adherence to corporate social responsibility guidelines…
Three’s a crowd. wwarby

Explainer: what is the triple bottom line?

The triple bottom line is a term coined in the late 1990s by the influential business thinker and consultant, John Elkington. It captures a very neat idea, namely that a modern organisation has three broad…
Two reports show the uptake of sustainability reporting is increasing. Image sourced from www.shutterstock.com

Sustainability reporting - finally taking off?

This week has seen the launch of two significant reports, the International IR Framework and KPMG’s Survey of Corporate Responsibility Reporting 2013. The Framework marks a paradigm shift in “corporate…

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