Corporate Accountability and Triple Bottom Line Reporting: Determining the Material Issues for Disclosure

摘要: The growth and interest in corporate accountability issues has part stemmed from recurring examples of irresponsibility. Voluntary efforts, have to date, been the overwhelming modus operandi chosen ensure that companies assume appropriate responsibility transparency for various human rights environmental obligations. But such voluntary efforts can serve as precursors binding formal rules emerging public reporting requirements select jurisdictions - mandating variations triple bottom line indicate a willingness some regulatory agencies adopt more expansive modern view what are considered material corporation's short long term performance. However principal whom 'social' should be reported on still far resolved. implementation enforcement these coming years will key indicator mainstreaming agenda.