Output details

Development of an evaluation methodology for triple bottom line reports using international standards on reporting

• This research is developing an evaluation scoring system for triple bottom line (TBL) reports based on the most widely acknowledged standard on non-financial reporting worldwide, the Global Reporting Initiative (GRI) guidelines. Since its development, the proposed benchmark tool was applied to the TBL reports published by Greek companies, all international airports with CSR reports and the UK construction industry. Results reveal major gaps in reporting practices. Thus, through the application of this methodology, an assessment tool has been created encouraging organizations to compete and improve their transparency, accountability and stakeholders engagement practices.