Environmental Degradation MUST Be Incorporated into Corporate Reporting?
The absence of procedures in GRI’s Guidelines for how to calculate threshold allocations has always struck me and others as a fatal omission.
Mark W. McElroy, Ph.D. is the founder and Executive Director of the Center for Sustainable Organizations and the original developer of the Context-Based Sustainability method. He is also co-founder of Thomas & McElroy LLC, creators of the MultiCapital Scorecard™, and a veteran of management consulting including time spent at Price Waterhouse, KPMG and Deloitte Consulting. Dr. McElroy is the lead author of ‘Corporate Sustainability Management – The Art and Science of Managing Non-Financial Performance’ (Routledge 2012), and also teaches in the ‘MBA in Managing for Sustainability’ program at Marlboro College in Vermont.