tended period. The development and adoption of voluntary environmental reporting
has however been a more recent phenomenon with both studies identifying such dis-
closure occurring from the 1970s. Since that time there has been considerable aca-
demic research on both environmental and social reporting.
In the examination of the extent of reporting on environmental issues, a study of
U.S. companies observed that disclosure was not complete when compared to an
23 • 6 CORPORATE ENVIRONMENTAL AND SOCIAL REPORTINGAbbreviation
Full Name of Standard Used Further Information
AccountAbility 1000 Series AA1000S http://www.accountability.org.uk
Amnesty International’s Amnesty http://www.amnesty.org.uk/business/pubs/hrgc.shtml
Human Rights Guidelines
for Companies
Agence de Rating Social ASPI http://www.arese-sa.com/
et Environmental sur les
Enterprises
Dow Jones Sustainability DJSGI http://www.sustainability-index.com/
Group Index
ECCR/ICCR Benchmarks ECCR/ICCR http://www.web.net/~tccr/benchmarks/
for Global Corporate
Responsibility
Eco-Management and EMAS europa.eu.int/comm/environment/emas/
Audit Scheme
Ethical Trading Initiative ETI http://www.ethicaltrade.org
Base Code
EU Eco-label criteria Eco-label europa.eu.int/comm/environment/ecolabel
Forest Stewardship FSC http://www.fscoax.org
Council’s Principles
and Criteria for Forest
Management
FTSE4Good Selection FTSE4Good http://www.ftse4good.com
Criteria
Global Reporting Initiative GRI http://www.globalreporting.org
Guidelines
IFOAM Basic Standards IFOAM http://www.ifoam.org
International Organization ISO9000/14000 http://www.iso.ch
for Standardization
ISO 9000 & 14000
Organisation for Economic OECD http://www.oecd.org/daf/investment/guidelines/
Co-operation and
Development Guidelines
for Multinational Enterprises
Social Accountability 8000 SA8000 http://www.sai.org
SIGMA Guidelines SIGMA http://www.projectsigma.com
Global Sullivan Principles Sullivan http://www.revleonsullivan.com
UN Global Compact UN GC http://www.unglobalcompact.org
WHO/UNICEF International WHO / UNICEF http://www.who.int/nut/documents/code_english.PDF
Code on Marketing of
Breastmilk Substitutes
Source:Forstater et al. “Mapping Standards for Corporate Social AccountAbility,” AccountAbility, 2002.
Exhibit 23.3. Standards and Guidelines on Aspects of Environmental, Social, and Eth-
ical Reporting.