SOSC 3040 Lecture Notes - Lecture 11: Daniel Goleman, Google Earth, Environment And Climate Change Canada
Document Summary
Aka corporate social accountability as that term is used by corporate governance s cholars (not as by activists) May be government sponsored, part of regulatory scheme. Social, environmental information consumer choice financial bottom line. Increases transparency, scoring and rating makes info easier for consumers (and eth ical investors) to use: But disaggregated info too hard for consumers to use: facility information disclosure. Imperial oil facility just east of campus: corporate non-financial reporting (nfr) Part of triple bottom line approach to csr. Alan willis (2007) transforming corporate reporting: envisioning a new reporting fr amework that serves multiple stakeholders chapter 8 (p. 77-87) in a. White and m. k elly summit on the future of the corporation corporation 20/20 at p. 79. Preeminent global framework for voluntary corporate environmental and social report ing . Aim: standardized system of nfr, like national and international financial accounting standards. Good for branding of good firms business case.