Evaluating the process of triple bottom line reporting

Increasing the potential for change

Michael Mitchell, Allan Curtis, Penelope Davidson

Research output: Contribution to journalArticle

12 Citations (Scopus)

Abstract

This paper presents an evaluation framework that aims to improve the outcomes of triple bottom line (TBL) reporting. Currently, most assessments of TBL reporting focus on report content. Our view is that effective evaluation of TBL reporting should go beyond reports as the outputs of a process and focus on what is being learned through the process, the capacity- and relationship-building that might eventuate, and how this impacts on the development of sustainability. To enable more effective reflection of TBL reporting processes, we developed a set of evaluation criteria focused on the process of reporting. These criteria were identified from case studies of social, environmental and/or sustainability reporting processes documented in the literature. A large number of potential criteria were synthesised into three desired outcomes of TBL reporting and 10 prompts for discussion and reflection during evaluation. This evaluation framework should assist those dedicated to challenging assumptions that inhibit progress towards a sustainable future for society.
Original languageEnglish
Pages (from-to)67-80
Number of pages14
JournalLocal Environment
Volume13
Issue number2
DOIs
Publication statusPublished - 2008

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Evaluating the process of triple bottom line reporting : Increasing the potential for change. / Mitchell, Michael; Curtis, Allan; Davidson, Penelope.

In: Local Environment, Vol. 13, No. 2, 2008, p. 67-80.

Research output: Contribution to journalArticle

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