TBL Reporting – A Review of Recent Practice

Abstract

A growing number of private sector organizations – both internationally and locally -are reporting publicly on their ‘Triple Bottom Line’ performance. This paper presents the findings of a study carried out by CSR Europe and AccountAbility UK on the impacts of such reporting as experienced by eleven companies including Unilever, BT, Volkswagen, Nike. The questions explored are: • What are companies reporting on? Where are the challenges and the opportunities? • How does reporting develop over time? • What value is TBL Reporting adding to the reporting organizations? • What impact does reporting have on stakeholder relationships? • What differentiates good reporters from the rest? • How effective is TBL Reporting as a tool for moving an organization towards more sustainable practices? In addition to the international research, an update will be provided on the development of TBL Reporting in New Zealand.