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CSR - Reporting and Auditing [Archived]
Published 27 April 2004, updated 28 May 2012
The triple-bottom line approach to CSR reporting refers to the use of economic, environmental and social factors in the assessment of a company's performance. In reporting and auditing, the economic assessment is well addressed and, increasingly, so is the environmental. However, the social aspect has until recently been almost completely ignored. There are a number of national, European and international initiatives aimed at redressing this imbalance.
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Issues
Social and environmental reporting is made by companies mainly on a voluntary basis. However, this is starting to change. Denmark introduced a law on mandatory "Green Accounts" for large companies in 1995. France followed in February 2002 with a legal act that obliges listed companies to include social and environmental evaluations in their annual reports.There is still no EU wide approach to social and environmental reporting. The Commission's Communication on Corporate Social Responsibility states that in this initital phase, reporting should remain as flexible as possible. However, the Commission recognises that a greater consensus on the type of information that should be included on social reporting might be needed in the future to allow for meaningful benchmarking. Therefore, the Commission invites the CSR multi-stakeholder Forum to develop commonly agreed guidelines and criteria for measurement, reporting and assurance by mid-2004.
Timeline
The Commission will publish a communication on CSR expected by the end of 2005.
External Links
Non-assigned links
- Europäische Kommission: Mitteilung betreffend die soziale Verantwortung der Unternehmen: ein Unternehmensbeitrag zur nachhaltigen Entwicklung (2.Juli 2002)
- Eur-Lex: Grünbuch: Europäische Rahmenbedingungen für die soziale Verantwortung der Unternehmen, COM(2001) 366 final, (18.Juli 2001)
- GD Binnenmarkt: Accounting: Commission issues Recommendation on environmental issues in companies' annual accounts and reports (11.Juni 2001)
- GD Beschäftigung und Soziales: Corporate Social Responsibility
- GD Umwelt: Eco-Management Audit Scheme (EMAS)
- GD Binnenmarkt: Financial Reporting & Company Law
- Global Reporting Initiative: Sustainability Reporting Guidelines with Sector Supplements
- Tour Operators Initiative: Tour Operators" Sector Supplement - For use with the GRI 2002 Sustainability Reporting Guidelines (November 2002)
- SPI Finance - Social Performance Indicators for the Financial Industry: Financial Services Sector Supplement: Social Performance (November 2002)
- Französische Regierung: Rapport environnement et social
- Legifrance: Décret no 2002-221 du 20 février 2002 pris pour l'application de l'article L. 225-102-1 du code de commerce et modifiant le décret no 67-236 du 23 mars 1967 sur les sociétés commerciales
- Dänische Regierung: Green Accounts
- Dänische Regierung: A first evaluation of Green Accounts (2000)
- Dänisches Ministerium für Soziale Angelegenheiten: Social Index - measuring a company's social responsibility
- Zentrum für niederländische und flämische Umweltberichte online: Milieujaarverslag
- Weltunternehmensrat für Nachhaltige Entwicklung: Sustainable Development Reporting Portal (Januar 2003)
- Sustainability-Reports.com: Home Page
- Business Impact: Reporting and Communicating Social Impact
- CSR Netzwerk: CSR Measurement The Holy Grail of corporate social responsibility (June 2002)
- CSR Europa: Voluntary Guidelines for Action on CSR Communication and Reporting
- Ellipson: Social Accountability 8000 (SA8000)
- SustainAbility: Engaging Stakeholders
- Europäisches Wirtschaftsforum (EWF): Triple bottom line is here to stay
- Weltunternehmensrat für Nachhaltige Entwicklung: WBCSD position paper on the Global Reporting initiative
- International Corporate Environmental Reporting: Home Page
- BP: Sustainability Report 2003 (April 2004)
- Adidas: Sustainability Reports
- Rio Tinto: Social and Environmental Review 2003
- Norsk Hydro: About the reporting
- Shell: Reporting and Assurance
- Unilever: Environmental reporting
- Royal Institute for International Affairs: Corporate Social Responsibility - from words to action (15.-16. October 2001)
- New Economics Foundation: Corporate Spin - the troubled teenage years of corporate reporting (November 2000)
- AccountAbility: Accountability 1000 Standard (AA1000)
- Der Verband der Europäischen Buchhalter (FEE): Non-Assured Reporting Unsustainable (6. Februar 2003)
- Der Verband der Europäischen Buchhalter (FEE): Benefits of Sustainability Assurance (2003)
- Der Verband der Europäischen Buchhalter (FEE): FEE Discussion Paper Providing Assurance on Sustainability Reports (April 2002)
- Zentrum für Umweltinformatik: Environmental Reporting Clearinghouse
- Zentrum für Umweltinformatik: Social and Ethical Reporting Clearinghouse
- International Organization for Standardization: ISO 1400 Information Centre
- Social Accountability International: Social Accountability 8000 (SA8000)
- New Economics Foundation: Corporate Spin - the troubled teenage years of social reporting (2000)
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