Go to Index page, including Alphabetical Organization and Entire Bibliography File.
Clark, J. J., T. C. Chiang, et al. (1989). Sustainable corporate growth: a model and management planning tool. New York, Quorum Books.
Gray, R. H. (1994). "Corporate Reporting for Sustainable Development: Accounting for Sustainability in 2000 AD." Environmental Values 3(1): 17-45.
This paper describes the various ways that organizations can report on their sustainability practices. The current discussion of sustainability reporting is similar to the trend to report on social factors that occurred in 1970s. From this historical trend, the author gathers that unless reporting is made mandatory, or it is shown to be economically advantageous, companies are unlikely to do it. Also, without regulation standards, it is difficult to know if the reports are valid or meaningful. Consequently, Gray suggests that reporting should be standardized and required if it is to have any effect.
Gray also notes that there is a different between environmental reporting and reporting for sustainability. Environmental reporting can include reporting wastes, energy use, and the toxicity of chemicals used. Reporting for sustainability determines how sustainable a company’s actions are. Neither type of reporting has been done very well, partially because there is no standard method, partially because relevant data does not always exist, and partially because there can be little incentive for businesses to do such reporting.
In order to successfully report for sustainability, sustainability must be defined. Gray supports the middle view espoused by Pearce, that we should aim for non-negative changes in the stock of natural resources and the waste assimilation capacity of the environment. Using this definition, new measures must be developed that are not just useful for the financial community but also to the larger society including communities and future generations. Three methods for reporting, the Inventory Approach, Sustainable Cost Approach, and the Resource Flow-through/Input-Output Approach are discussed.
Gray encourages further development of one of these types of reports, and requiring businesses to do such reporting as long as the new research did not make people complacent, thinking that they have done something when in fact no movement toward sustainability has been made.
Hayes, T. (1995). The cooperative as a development tool: commercial avenues toward sustainable development: 55 leaves.
Mitsch, W. J. and S. E. Jorgensen, Eds. (1989). Ecological engineering: an introduction to ecotechnology. Environmental science and technology. New York, Wiley.
Rath, A. and B. Herbert-Copley (1993). Green technologies for development: transfer, trade, and cooperation. Ottawa, Ont., Canada, International Development Research Centre.
Steele, J. (1997). Sustainable architecture: principles, paradigms, and case studies / James Steele. New York, McGraw-Hill.
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