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Sustainability Reporting and Corporate Social Responsibility Presented to Northwest Food Processors Sustainability Summit April 18, 2012 Laurie Tish, Partner, Moss Adams Michelle Gall, Senior Manager, Moss Adams . Sustainability Reporting.
Presented to Northwest Food Processors Sustainability Summit
April 18, 2012
Laurie Tish, Partner, Moss Adams
Michelle Gall, Senior Manager, Moss Adams
“Sustainability isn’t just a social issue—it’s very much a business imperative as well. On a national and global level, it will have a significant effect on our economy. It’s just a question of how and when.
At Moss Adams, this discussion is taking center stage as we seek to understand and prepare for the impact sustainability reporting will have on our clients and their industries.”
- Rick Anderson, Chairman and CEO, Moss Adams LLP
The United Nations defines sustainability as “meeting the needs of the present without compromising the ability of future generations to meet their own needs.”
The Center for Sustainable Enterprise at the University of North Carolina’s Kenan-Flagler Business defines it as “a way of doing business that creates profit while avoiding harm to people and the planet.”
Five main reasons to conduct business in a sustainable manner:
There is no globally accepted framework for sustainability.
Current frameworks and standards in use:
Who performs the review or verification of data?
“The accuracy of environmental and social data may be lower than that of data obtained through our financial systems”
-- Shell Oil 2010 Sustainability Report
International Corporate Sustainability Reporting www.enviroreporting.com
An international resource library dedicated to Corporate Sustainability Reporting and environmental reporting.
International Integrated Reporting Committee www.integratedreporting.org
The IIRC was created to respond to the need for an integrated sustainability reporting framework.
Accounting for Sustainability www.accountingforsustainability.org
A4S is bringing organizations together to develop practical tools to enable environmental and social performance to be better connected with strategy and financial performance.
Global Reporting Initiative www.globalreporting.org
GRI is a network-based organization that pioneered the development of the world’s most widely used sustainability reporting framework and is committed to its continuous improvement and application worldwide.
Carbon Disclosure Project www.cdproject.net
Pertaining to Greenhouse Gas Emissions