Integrated Reporting Falls Short When It Doesn’t Have To

SOURCE: Energy Points


Integrated reporting is the core of corporate sustainability. It is critical to organizations communicating their value creation over time and acts as a benchmark for future progress. Global brands including Walmart and Coca-Cola spend millions to collect vast amounts of data from their immense supply chains to report on their sustainability initiatives. Meanwhile, NGOs such as the CDP (formerly the Carbon Disclosure Project), the Global Reporting Initiative (GRI), and the Sustainability Accounting Standards Board (SASB) aim to develop sustainability reporting standards.

But all of these initiatives have one problem in common — the absence of a single unifying metric that accurately accounts for environmental impact. The consequence? Corporations struggle to drive sustainable business practices because they lack the tools to guide decisions.

State of the Art’ Today Is the Same as 12 Years Ago

In 2002, Jeanette Schwarz et al wrote a great article that describes what was then the state of the art for measuring energy, water, materials and emissions. However, it uses different ‘engineering units’ without any integration between them. Unfortunately, not much has changed since then — a 12-year-old paper still describes what many consider ‘state of the art’ today....

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KEYWORDS: Business & Trade, source energy, Integrated Reporting, Energy Points, #CSR, #CSRreporting, #CSR #Communications

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