FINAL CAPSTONE PAPER - COMPLETE DRAFT
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FINAL CAPSTONE PAPER - COMPLETE DRAFT
https://khothuvien.cori!AbstractSustainability reporting has grown tremendously over the past twenty years. For-profit companies have issued a greater FINAL CAPSTONE PAPER - COMPLETE DRAFTr number of sustainability reports, and new reporting frameworks have both proliferated and developed. Despite this progress, the number of nonprofits participating in sustainability reporting has remained low, especially in comparison to the private sector. The goal of this project is to assess whe FINAL CAPSTONE PAPER - COMPLETE DRAFTther sustainability reporting can and should be utilized by NGOs. The team evaluated the most widely accepted sustainability frameworks as well as theFINAL CAPSTONE PAPER - COMPLETE DRAFT
benefits, incentives and obstacles to NGOs reporting. The group also explored the best practices of sustainability reporting and noted the importancehttps://khothuvien.cori!AbstractSustainability reporting has grown tremendously over the past twenty years. For-profit companies have issued a greater FINAL CAPSTONE PAPER - COMPLETE DRAFT literature reviews, the development of evaluation criteria and a case study, in which the team evaluated Fordham University’s ability to report on their sustainability performance. Based on this research, it is essential that nonprofits should participate in sustainability reporting and use the Glo FINAL CAPSTONE PAPER - COMPLETE DRAFTbal Reporting Initiative (GRI) framework to report. These reports should also be assured by an external assurance agency.BackgroundIn the past twentyFINAL CAPSTONE PAPER - COMPLETE DRAFT
years, the number of corporations that have disclosed their social, economic and environmental impacts by publishing sustainability reports has increahttps://khothuvien.cori!AbstractSustainability reporting has grown tremendously over the past twenty years. For-profit companies have issued a greater FINAL CAPSTONE PAPER - COMPLETE DRAFTr 1,500 environmental and sustainability reports produced annually across all industry sectors (“Towards Transparency" 2004). As of 2012, more than 5,500 organizations, including over 60 percent of the Fortune Global 500 companies, issued sustainability reports (“Sustainability” 1). There has been a FINAL CAPSTONE PAPER - COMPLETE DRAFTn increase in the1https://khothuvien.cori!demand for accountability from wide range of corporate stakeholders, such as investors, politicians, journalFINAL CAPSTONE PAPER - COMPLETE DRAFT
ists, community groups, environmentalists, consumers and NGOs (Corporate Register 2001). Businesses are facing increasing pressure to be transparent ahttps://khothuvien.cori!AbstractSustainability reporting has grown tremendously over the past twenty years. For-profit companies have issued a greater FINAL CAPSTONE PAPER - COMPLETE DRAFTf the 1960’s. In many ways. Rachel Carson’s Silent Spring catalyzed the birth of the environmental movement: its publication fueled consumer demand for companies to disclose information about the health and ecological implications of products, and questioned the sustainability of a market that treat FINAL CAPSTONE PAPER - COMPLETE DRAFTed natural resources as disposable commodities (Savitz 45). Later, large NGOs formed to voice the concerns of civil society and began to put pressureFINAL CAPSTONE PAPER - COMPLETE DRAFT
on companies to disclose information about their operations to the public (“Towards Transparency” 12).Sustainability gained further international recohttps://khothuvien.cori!AbstractSustainability reporting has grown tremendously over the past twenty years. For-profit companies have issued a greater FINAL CAPSTONE PAPER - COMPLETE DRAFTnt as that which “meets the needs of the present without compromising the ability of future generations to meet their own needs” (United Nations 41). The report advocated for an integrated view of economic and environmental policy, rather than viewing them as separate issues (“Sustainability Reporti FINAL CAPSTONE PAPER - COMPLETE DRAFTng Program” 1). This was the beginning of an international commitment to sustainable development and coincided with the creation a number of nonfinancFINAL CAPSTONE PAPER - COMPLETE DRAFT
ial reporting frameworks, such as the Global Reporting Initiative, the Eco-Management and Audit Scheme (EMAS) and the U.N. Global Compact, which introhttps://khothuvien.cori!AbstractSustainability reporting has grown tremendously over the past twenty years. For-profit companies have issued a greater FINAL CAPSTONE PAPER - COMPLETE DRAFTcial activism of the 1970’s and 80’s that centered on the nonfinancial performance of firms (Brown 9). In the late 1980‘s, the first2sustainability reports were published as a response to emissions data that was released to the public in the U.S. 1987 Superfund Amendments and Reauthorization Act. al FINAL CAPSTONE PAPER - COMPLETE DRAFTso known as the •‘right to know” legislation, whic h created the Toxic Release Inventory (Raue, 1).Globalization, mass media and the Internet have incFINAL CAPSTONE PAPER - COMPLETE DRAFT
reased the demand for more public information about how organizations conduct their business and daily operations (Environmental, Social and Sustainabhttps://khothuvien.cori!AbstractSustainability reporting has grown tremendously over the past twenty years. For-profit companies have issued a greater FINAL CAPSTONE PAPER - COMPLETE DRAFTtion to environmental impac t, such as social and economic implic ations (Raue 1). As a result, the percentage of reports that focused solely on the environment fell from 63 percent to 42 percent from 2000 to 2002, while sustainability reports that focused on the social, economic and environmental f FINAL CAPSTONE PAPER - COMPLETE DRAFTactors increased 10 percent.As more companies and select nonprofits have started to report on their sustainability performance, several developments hFINAL CAPSTONE PAPER - COMPLETE DRAFT
ave helped advance sustainability reporting, including the creation of sector-specific supplements and frameworks, the dissemination of tools for firshttps://khothuvien.cori!AbstractSustainability reporting has grown tremendously over the past twenty years. For-profit companies have issued a greater FINAL CAPSTONE PAPER - COMPLETE DRAFT report on their sustainability performance (Hohnen 6). However, sector-specific applications are often necessary' because different industries use specific monies, address divergent sustainability issues and require reporting protocols tailored to their sector (Hohnen 6). These frameworks have incr FINAL CAPSTONE PAPER - COMPLETE DRAFTeasingly been traded for sector-specific supplements, which help diverse industries report on the same framework and have been spearheaded by the GRĨFINAL CAPSTONE PAPER - COMPLETE DRAFT
(Hohnen 6). These supplements highlight the most relevant impacts of specific industries by providing detailed indicator's related to certain sustainahttps://khothuvien.cori!AbstractSustainability reporting has grown tremendously over the past twenty years. For-profit companies have issued a greater FINAL CAPSTONE PAPER - COMPLETE DRAFTng advocates began to produce helpful “how to start reporting" guides (Starting Points 1). The GRI has made the most advancements in this category by providing “Learning Series” publications and the GRI certified training program (Starting Points 1-22). These programs and resources have helped entry FINAL CAPSTONE PAPER - COMPLETE DRAFT level reporters understand the framework, learn how to gather indicator data and produce quality reports (Starting Points 20-22). Third-party assuranFINAL CAPSTONE PAPER - COMPLETE DRAFT
ce, which serves to verify the accuracy, materiality and transparency of a report, has also become an integral part of sustainability reporting (Towarhttps://khothuvien.cori!AbstractSustainability reporting has grown tremendously over the past twenty years. For-profit companies have issued a greater FINAL CAPSTONE PAPER - COMPLETE DRAFT (Towards Transparency 8). These advancements have made it easier to report for organizations of all sectors and all sizes.The size and reach of the NGO sector is growing. In terms of funds and power, NGOs are becoming comparable to corporate and governmental organizations. Nonprofit organizations o FINAL CAPSTONE PAPER - COMPLETE DRAFTften exist to fill government and market gaps in providing services and products. NGOs have filled those gaps increasingly on “nearly every matter ofFINAL CAPSTONE PAPER - COMPLETE DRAFT
public concern" (Nelson 4). The Ford Foundation, for example, has a $10 billion endowment, has employed over 550 people, has offices all over the worlhttps://khothuvien.cori!AbstractSustainability reporting has grown tremendously over the past twenty years. For-profit companies have issued a greater FINAL CAPSTONE PAPER - COMPLETE DRAFT (“Issues and Initiatives” 1) (Wilhelm 1).With an increase in power and size is likely to come a larger environmental footprint and a greater number of affected stakeholders. Many argue that any organization with the potential to significantly affect people and ecosystems should be held accountable FINAL CAPSTONE PAPER - COMPLETE DRAFTfor those impacts both good and bad. In terms of stakeholders, one in five individuals are involved with a NGO in some way; NGO employees make up 7 peFINAL CAPSTONE PAPER - COMPLETE DRAFT
rcent of the workforce, and one in eight are service sector4https://khothuvien.cori!workers (Nelson 5). Since (he goal of many NGOs is social, politichttps://khothuvien.cori!AbstractSustainability reporting has grown tremendously over the past twenty years. For-profit companies have issued a greater FINAL CAPSTONE PAPER - COMPLETE DRAFTively less powerful one, the former should be held accountable for decisions that affect the latter (Bendell 6).Since many NGOs are widely trusted by their constituents and have positive public images, the influence of NGOs is deeply felt across many public sectors and organizations (Nelson 5). For FINAL CAPSTONE PAPER - COMPLETE DRAFTexample, companies and governmental departments looking to boost their own reputations might seek the approval of or a relationship with a NGO (NelsonFINAL CAPSTONE PAPER - COMPLETE DRAFT
5). As a result, NGOs are capable of building extensive, powerful and influential networks. The watchdog nature of many NGOs has had a significant inGọi ngay
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