21642 Chapter Notes - Chapter 7: Water Security, Sustainability Reporting, Customer Satisfaction
13 Jun 2018
School
Department
Course
Professor
CSR and Sustainability Accounting
Global sustainability trends:
-Climate change
-Carbon regulation
-Water security
-Supply chain management
-Demographic change
Sustainability philosophical spectrum:
-Neoclassical economic view
-Strategic stakeholder perspective and business case
-Trade-offs required
-Structural change required
-Deep ecologists
Sustainability reporting - external reports used to communicate organisation’s environmental and
social activities, consisting of KPI’s:
•Measurement of performance - financial or non-financial
•Quantifiable - absolute or ratio
•Leading or lagging - indicative of future or past performance
•Not a plan, action, objective, target or initiative
Balanced Score Card (BSC) - internal reports that organic and integrate collection of KPI’s that
provide the basis for a performance measurement system that considers four perspectives:
•Financial - ROI, Profit
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