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1、Lecture 7: Environmental and Social reporting,Environmental and sustainability reporting is linked into the concept of corporate social reporting which in turn may be seen as associated with wider perceptions of the impact of corporations (and indeed other organisations) on the lives of individuals,
2、Lecture 7: Environmental and Social reporting,This lectureConsiders wider aspects of the framework within which environmental and social reporting functionsReviews, selective, historical antecedents Reviews disclosure practice as documented by triennial KPMG reportsDiscusses those factors and motiva
3、tions which are likely to drive enhanced disclosureReviews suggested frameworks for disclosure (GRI) and for assurance (EMAS/ISO 14000),Environmental and Social reporting,Why should we have environmental and social reporting?Corporations dominate all aspects of our lives. Their power affects the qua
4、lity of life, food, water, gas, electricity, seas, rivers, environment, schools, hospitals, medicine, news, entertainment, transport, communications and even the lives of unborn babies,Environmental and Social reporting,Unaccountable corporate power is damaging the fabric of society, the structure o
5、f families, the quality of life even the very future of the planet(This is the perspective of Mitchell and Sikka, 2005, p.2) (quoted in Solomon (2010) p.250) which may be seen as a call for more accountability and disclosure),Environmental and Social reporting wider issues,But is there any agreed pe
6、rspective as to what are good corporate activities or, perhaps more prosaically, what is the appropriate disclosure? Here issues as to what corporations should do might include those relating to the nature of the business activityfor exampleDefenceTobaccoGamblingAlcoholNuclear powerDrugsAnimal exper
7、imentation etc, etc, etc,Defence,Defence,Tobacco,Tobacco,Gambling,Alcohol,Environmental and Social reporting wider issues,Here there are wide ranging problems as to the particular ethical/moral/religious/social perspective to adopt? Should (local?) legality be the only yardstick by which corporate a
8、ctivity is judged? or should corporations seek to operate to higher standards than those accepted locally?,Environmental and Social reporting historical antecedents,Some, e.g. Solomon (2010 pp.255-256) see sustainability reporting as having its roots in nineteenth century concerns as to working cond
9、itions in the early years of the industrial revolution in the UK (for example, concerns expressed by Christian Socialists, Kingsley, Shaftesbury amongst others),Nineteenth century child labour,Environmental and Social reporting,- although whilst the expression of these concerns were influential in a
10、lleviating (to an extent) working conditions for example via the Factory Acts (and prohibitions on the use of dangerous materials) the extent to which they resulted in enhanced disclosure was limited,Environmental and Social reporting,Solomon refers to William Morriss attempt to prevent pollution in
11、 a local river and wider disclosure associated with pollutant activity but there is limited evidence that such activities resulted in further voluntary disclosure.,William Morris,William Morris was a writer and designer loosely associated with the mid nineteenth century pre-Raphaelite movement itsel
12、f vaguely associated with notions of beauty and romanticism. His continuing fame relates to his status as a founder of the arts and crafts movement and as a designer of wall-paper.,Pre-Raphaelite art Millais - Ophelia,Pre-Raphaelite commerce Millais - Bubbles,Arts and Crafts architecture,The London
13、match-girls strike,In late C19 the match girls strike of 1888 was directed against excessive hours, low pay and the use of yellow phosphorus (which was highly toxic causing Phossy Jaw a necrotic disease) as compared with red phosphorus (which was less toxic but much more expensive as an input materi
14、al),Red phosphorus,London match girls,The London match-girls strike,The adverse publicity surrounding the use of yellow phosphorus resulted in the factory owners announcing in 1901 that yellow phosphorus would no longer be used in their production process ahead of an Act of Parliament in 1908 which
15、prohibited the use of yellow phosphorus,Environmental and Social reporting,However, notwithstanding wider public interest aspects of environmental and social disclosure there is relatively little evidence of systematic non-financial disclosure by companies in the UK until the 1970s essentially corpo
16、rate social disclosure/environmental/sustainability reporting is a comparatively recent phenomenon as compared with mainstream financial reporting,Environmental and Social reporting,As we have seen, in the UK the Corporate Report (1975) called for a wider range of corporate disclosure including thos
17、e relating to wider social issues and KPMG (a multinational accounting firm) have conducted triennial surveys of environmental reporting since 1973 and sustainability reporting since 1999(information about the 2008 survey is available athttp:/ and the most recent 2011 survey athttp:/ a mild critique thereof at)http:/
