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From Carroll’s Pyramid to Elkington TBL: A Move towards Integrated Impact Assessment Driven Corporate Responsibility and Sustainability Performance Reporting System

Journal: International Journal of Business Management & Research (IJBMR) (Vol.3, No. 4)

Publication Date:

Authors : ;

Page : 93-104

Keywords : Corporate Responsibility; Sustainability Performance; Integrated Impact Assessment;

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Beyond Carroll’s Pyramid and Elkington Triple Bottom Line (TBL) - integrated impact assessment driven corporate responsibility and sustainability performance reporting system is put forward to improve the quality and reduce variability of corporate responsibility and sustainability reports published by companies. However, key performance indicators specification and definition was found to be crucial for it to be operational. Analysis of reports by FTSE 100 companies revealed that key performance indicators used for reporting are in a state of chaos within industry and across industries. Thus point out the possibility of corporate reputational damage in futuristic terms as well as setting up uncertainties around delivery of world sustainable development performances.

Last modified: 2013-10-24 16:00:00