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dc.contributor.authorChapman, Roslynen_NZ
dc.contributor.authorMilne, Markus Jen_NZ
dc.date.available2011-04-07T03:22:41Z
dc.date.copyright2003-12en_NZ
dc.identifier.citationChapman, R., & Milne, M. J. (2003). The triple bottom line: how New Zealand companies measure up (Accountancy Working Paper Series). University of Otago. Retrieved from http://hdl.handle.net/10523/1547en
dc.identifier.urihttp://hdl.handle.net/10523/1547
dc.descriptionSubsequently published in Corporate Environmental Strategy: International Journal for Sustainable Business, Vol. 11, No. 2, pp. 37-50, 2004en_NZ
dc.description.abstractTriple bottom line reporting involves the measurement, management and reporting of economic, environmental and social performance indicators in a single report. Over the past few years an increased number of New Zealand companies have produced such reports, due mostly to the promotional efforts of the New Zealand Business Council for Sustainable Development (NZBCSD). A lack of legal requirements or mandatory reporting standards, however, means the uptake of such reporting is not widespread beyond Council members. Based on the UNEP/Sustainability benchmarking tools, this article reports the results of an analysis of 30 NZBCSD members’ 2002 triple bottom line reports. Results from the analysis show that while the number of companies undertaking triple bottom line reporting is increasing, the standard of reporting generally remains poor. Only two reporters generate over half of the total possible score according to the benchmarking tool. Commonly disclosed issues relate to management policies and systems, with evidence of some efficiency metrics (mostly energy and waste) being commonly used. Employees and local communities are those stakeholders most frequently addressed in these reports. The article concludes with a section on how future triple bottom line reports can be improved.en_NZ
dc.format.mimetypeapplication/pdf
dc.publisherUniversity of Otagoen_NZ
dc.relation.ispartofseriesAccountancy Working Paper Seriesen_NZ
dc.relation.urihttp://www.business.otago.ac.nz/acty/research/pdf/TBL-%20How%20NZ%20Companies%20Measure%20UP.pdfen_NZ
dc.subjecttriple bottom line reportingen_NZ
dc.subjectNew Zealanden_NZ
dc.subjectbenchmarkingen_NZ
dc.subject.lcshHF5601 Accountingen_NZ
dc.titleThe triple bottom line: how New Zealand companies measure upen_NZ
dc.typeWorking Paperen_NZ
dc.description.versionPublisheden_NZ
otago.bitstream.pages13en_NZ
otago.date.accession2005-12-02en_NZ
otago.schoolAccountancy and Business Lawen_NZ
otago.openaccessOpen
otago.place.publicationDunedin, New Zealanden_NZ
dc.identifier.eprints9en_NZ
otago.school.eprintsAccountancy & Business Lawen_NZ
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