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The triple-bottom-line: benchmarking New Zealand’s early reporters

dc.contributor.authorMilne, Markus Jen_NZ
dc.contributor.authorTregidga, Helenen_NZ
dc.contributor.authorWalton, Saraen_NZ
dc.date.available2011-04-07T03:22:59Z
dc.date.copyright2003-02en_NZ
dc.identifier.citationMilne, M. J., Tregidga, H., & Walton, S. (2003). The triple-bottom-line: benchmarking New Zealand’s early reporters (Accountancy Working Paper Series). University of Otago. Retrieved from http://hdl.handle.net/10523/1601en
dc.identifier.urihttp://hdl.handle.net/10523/1601
dc.descriptionSubsequently published in the University of Auckland Business Review, Vol. 5, No. 2, Sept, pp. 2003en_NZ
dc.description.abstractIf recent pronouncements and events are any barometer, many organisations in New Zealand look set to begin issuing Triple-Bottom-Line reports. Such reports are intended to communicate an organisation’s social and environmental performance as well as its financial performance. The New Zealand Business Council for Sustainable Development has been a key promoter of such reporting, and recently launched a Business Guide to Sustainable Development Reporting. The practice and promotion of TBL reporting, however, is not just confined to business entities. A number of public sector organisations are also beginning to embark on such a reporting process. Internationally, the practice and analysis of triplebottom-line reports has a longer history. SustainAbility, the London-based consultancy headed by John Elkington, has conducted benchmarking studies since the mid 1990s. Using a version of SustainAbility’s benchmarking guidelines, the content of eight of New Zealand’s earliest triple-bottom-line reports issued in 2001 are examined. We highlight how they stand up to international best practice, the key trends to emerge from these early reports, and provide suggestions for further improvement.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/Triple-Bottom-Line.pdfen_NZ
dc.subjecttriple-bottom-lineen_NZ
dc.subjectsocial and environmental performanceen_NZ
dc.subjectSustainabilityen_NZ
dc.subject.lcshHF Commerceen_NZ
dc.subject.lcshHF5601 Accountingen_NZ
dc.subject.lcshHF5601 Accountingen_NZ
dc.titleThe triple-bottom-line: benchmarking New Zealand’s early reportersen_NZ
dc.typeWorking Paperen_NZ
dc.description.versionPublisheden_NZ
otago.bitstream.pages20en_NZ
otago.date.accession2005-12-02en_NZ
otago.schoolAccountancy and Business Lawen_NZ
otago.openaccessOpen
otago.place.publicationDunedin, New Zealanden_NZ
dc.identifier.eprints13en_NZ
otago.school.eprintsAccountancy & Business Lawen_NZ
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