Chapter 7

Towards Reporting on theTriple Bottom Line:Mirages, Methods and Myths

Rob Gray and Markus Milne


Are individual companies sustainable? Are they contributing to or detracting from the planet's ability to sustain life and to provide fair access to environmental resources for both current and future generations? Are we to believe them when they say, for example, that they place the principles of sustainable development and/or social responsibility at the heart of their strategy? Who could really know?

What we do tend to know about organizations – with a fairly high degree of reliability – is the extent to which they are acting with appropriate financial probity. And we know this because organizations are required to provide ...

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