December 2002, World Business Council for Sustainable Development (WBCSD)
Information on the risks and opportunities associated with a company’s social responsibility and environmental impact can be used to support investment decisions. This report marks the conclusion of the WBCSD’s `Sustainable Development Reporting’ working group. Environmental Impacts of processes, products, and services on air, water, land, biodiversity, human health, etc. Social Workplace health and safety, community relations, employee retention, labor practices, business ethics, human rights, working conditions, etc. Sustainable development reporting the authors define sustainable development reports as public reports by companies to provide internal and external stakeholders with a picture of corporate position and activities on economic, environmental and Second, a quality assurance review by an independent advisor on corporate citizenship that focuses on the relevance and completeness of the information included in the report. Systems versus reports a long lead time is necessary to create data gathering systems for new parameters.
