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Reporting Initiative’s (GRI) guidelines for sustainability reporting is an initiative that attempts to create a paradigm of triple bottom line reporting that encompasses the economic, environmental, and social performance of business. Measurement and reporting of environmental and social aspects are in their infancy compared to financial/economic reporting. The objective of the GRI’s framework is to elevate environmental and social reporting to the level of financial reporting by developing reporting principles and information qualities similar to those used in corporate financial reporting. In the post-Enron corporate reporting environment, such credibility may be tarnished and lead stakeholders to suspect corporations of greenwashing their reputations by issuing reports that are environmental window dressing. Currently 860 companies in a variety of industries worldwide are voluntarily listed as using the guidelines on the GRI’s web site; however, only five are from Portugal. Two of the five companies are GRI organizational stakeholders and one is listed as reporting 'in accordance' with the guidelines. Content analysis will be used to examine both the quantity and quality of information in the GRI reports of Portuguese companies. An additional issue regarding the transparency and credibility of the information provided is whether the reports have been verified (a more generic term than audit used for a similar assurance-type service relative to GRI Reports). The…

our stakeholders a transparent and comprehensive description of the economic, ecological and social challenges that are linked to our operations and show them the strategies and solutions that we are applying to meet them. This publication is aimed at business partners, employees, stockholders, non-governmental organizations, suppliers, authorities and the general public. The concerns of our stakeholders form the basis of our reporting and our sustainability strategy, which we updated…

Clean Energy Future (Oak Ridge, TN: Oak Ridge National Laboratory; Berkeley, CA: Lawrence Berkeley National Laboratory; and Golden, CO: National Renewable Energy Laboratory), ORNL/CON-476, LBNL-44029, and NREL/TP-620-29379, November. This report has been reproduced directly from the best available copy. Available to DOE and DOE contractors from: Office of Scientific and Technical Information, P. O. Box 62, Oak Ridge, TN 37831; prices available from (865) 576-8401, FTS 626-8401.…

DUMmIES ‰ by Tage C. Tracy, CPA and John A. Tracy, CPA Small Business Financial Management Kit For Dummies® Published by Wiley Publishing, Inc. 111 River St. Hoboken, NJ 07030-5774 www.wiley.com Copyright © 2007 by Wiley Publishing, Inc., Indianapolis, Indiana Published by Wiley Publishing, Inc., Indianapolis, Indiana Published simultaneously in Canada No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means,…

Fundamentals of Total Quality Management Fundamentals of Total Quality Management Process analysis and improvement Jens J.Dahlgaard Division of Quality and Human Systems Engineering, Linköping University, Sweden Kai Kristensen Aarhus School of Business, Aarhus, Denmark and Gopal K.Kanji Centre for Quality and Innovation, Sheffield Hallam University, Sheffield, UK LONDON AND NEW YORK Text © Jens J. Dahlgaard, Kai Kristensen and Gopal K. Kanji 2002 Original…

Framework Control Objectives Management Guidelines Maturity Models COBIT 4.1 The IT Governance Institute® The IT Governance Institute (ITGITM) (www.itgi.org) was established in 1998 to advance international thinking and standards in directing and controlling an enterprise’s information technology. Effective IT governance helps ensure that IT supports business goals, optimises business investment in IT, and appropriately manages IT-related risks and opportunities. ITGI offers…

Framework Control Objectives Management Guidelines Maturity Models COBIT 4.1 The IT Governance Institute® The IT Governance Institute (ITGITM) (www.itgi.org) was established in 1998 to advance international thinking and standards in directing and controlling an enterprise’s information technology. Effective IT governance helps ensure that IT supports business goals, optimises business investment in IT, and appropriately manages IT-related risks and opportunities. ITGI offers…

M a n a g e m e n t G u i d e l i n e s M a t u r i t y M o d e l s The IT Governance Institute® The IT Governance Institute (ITGITM) (www.itgi.org) was established in 1998 to advance international thinking and standards in directing and controlling an enterprise’s information technology. Effective IT governance helps ensure that IT supports business goals, optimises business investment in IT, and appropriately manages IT-related risks and opportunities. ITGI offers original…

Management Guidelines Maturity Models COBIT 4.0 The IT Governance Institute® The IT Governance Institute (ITGI) (www.itgi.org) was established in 1998 to advance international thinking and standards in directing and controlling an enterprise’s information technology. Effective IT governance helps ensure that IT supports business goals, optimises business investment in IT, and appropriately manages IT-related risks and opportunities. The IT Governance Institute offers original…

2ND EDITION ARMSTRONG’S HANDBOOK OF MANAGEMENT AND LEADERSHIP A guide to managing for results Michael Armstrong i ARMSTRONG’S HANDBOOK OF MANAGEMENT AND LEADERSHIP ii This page is intentionally left blank iii ARMSTRONG’S HANDBOOK OF MANAGEMENT AND LEADERSHIP 2ND EDITION A guide to managing for results Michael Armstrong London and Philadelphia iv Publisher’s note Every possible effort has been made to ensure that the information contained…