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“Sustainable development meets the needs of the present without compromising the ability of future generations to meet their own needs".

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  CR indicators and reporting standards
  

Sustainable development indicators are being developed by the UN and other international organisations.

Corporate sustainability indicators have been mainly developed for sustainable development and by SRI indexes to evaluate corporate responsibility performance. A number of award schemes also provide useful corporate responsibility criteria.

Importantly, reporting standards have been developed, notably GRI and AA1000  and should provide in the future the definitive set of indicators for benchmarking purposes.
Additionally, the International Standards Organisation (ISO) is developing the ISO 2600, a "guidance document" on social responsibility with a 2008 deadline representing. ISO 2600 is aimed to provide practical guidance to a wide variety of organisations on a range of methods and options for implementing social responsibility.

The accountancy profession has introduced a standard for assurance on non-financial information, the International Standard for Assurance Engagements (ISAE) 3000.

Reporting approaches in membership organisations, such the Corporate Impact Reporting framework from BITC supporting members with measuring and communicating their key impacts, provide additional inputs.

 


 





Sustainable development indicators


Company level SRI associated indicators


The Global Reporting Initiative (GRI)

The AA1000 Standards

 


United Nations’ Commission on Sustainable Development (CSD) - indicators 
The Environmental Sustainability Index
Dow Jones Sustainability Indexes
FTSE4Good Index

OECD Guidelines for Multinational Enterprises

Fundamental ILO Conventions
The Global Reporting Initiative (GRI) 
AccountAbility AA1000
ISO 2600 SR Guideline





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