Evaluating the process of triple bottom line reporting: Increasing the potential for change1
| Autor: | Michael Mitchell, Penelope Davidson, Allan Curtis |
|---|---|
| Rok vydání: | 2008 |
| Předmět: |
Process management
Reflection (computer programming) Process (engineering) business.industry Computer science Triple bottom line Geography Planning and Development Environmental resource management Management Monitoring Policy and Law Formative assessment Participatory evaluation Sustainability Sustainability reporting business Set (psychology) |
| Zdroj: | Local Environment. 13:67-80 |
| ISSN: | 1469-6711 1354-9839 |
| DOI: | 10.1080/13549830701581937 |
| Popis: | This paper presents an evaluation framework that aims to improve the outcomes of triple bottom line (TBL) reporting. Currently, most assessments of TBL reporting focus on report content. Our view is that effective evaluation of TBL reporting should go beyond reports as the outputs of a process and focus on what is being learned through the process, the capacity- and relationship-building that might eventuate, and how this impacts on the development of sustainability. To enable more effective reflection of TBL reporting processes, we developed a set of evaluation criteria focused on the process of reporting. These criteria were identified from case studies of social, environmental and/or sustainability reporting processes documented in the literature. A large number of potential criteria were synthesised into three desired outcomes of TBL reporting and 10 prompts for discussion and reflection during evaluation. This evaluation framework should assist those dedicated to challenging assumptions that... |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|
| Nepřihlášeným uživatelům se plný text nezobrazuje | K zobrazení výsledku je třeba se přihlásit. |