The Sustainability Learning Forum

“There’s no point in just checking off a list”

Editorial Team

Fairtrade wants to create a new label for textiles. Clothing made from fairly produced cotton is currently available, but further processing only has to comply with core labor guidelines of the International Labour Organization that prohibit violations such as child labor or forced labor. Going forward, the whole production chain will have to comply with fair standards, including conditions for the workers in the factories. more[...] login_required

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Strong Farmer Organizations, Stronger Future

Caroline Hickson, Fairtrade Organization

Member-based farmer organizations are key partners to deliver effective programs on farm improvements, environmental protection, social compliance and well-being, and more. more[...] login_required

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Hickson, Caroline

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The Global Organic Covenant

Markus Arbenz, IFOAM e.V.

The food crisis of 2008 and the burgeoning issue of climate change have given rise to a new discourse on agriculture, wherein its role in both creating and addressing global threats is being explored. The practice of agriculture and agribusiness has significant impacts on climate disruption; food insecurity; poverty and social inequity; loss of biodiversity; and the degradation of quality water supplies, soil, and air. more[...] login_required

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Arbenz, Markus

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Reducing Carbon Emissions in Everyday Life

Dr. Nicola Schuldt-Baumgart, ISOE - Institute for Social-Ecological Research
Dr. Immanuel Stieß, ISOE - Institute for Social-Ecological Research

When it comes to protecting the climate, the focus is usually on business and industry. Less well-known is the fact that more than half of the total annual carbon footprint per person (11 tons) is the direct or indirect product of private households. more[...]

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Mandatory CSR

Disclosure efforts by governments around the world more[...]

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European Union Introduces Mandatory Reporting

In April 2014 the European Parliament adopted the long-awaited directive on the disclosure of nonfinancial and diversity information by certain large companies, amending the 2013 Accounting Directive. The directive, which adopts a report-or-explain approach, introduces measures that will strengthen the transparency and accountability of an estimated 6,000 companies in the EU. more[...]

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Sustainability Standards for US Corporate 10-K Reporting

The Sustainability Accounting Standards Board (SASB) provides sustainability accounting standards for use by publicly listed corporations in the United States when disclosing material sustainability issues for the benefit of investors and the public. SASB standards are designed for disclosure in mandatory filings to the Securities and Exchange Commission (SEC), such as the 10-K and 20-F forms. SASB is an independent 501(c)3 non-profit organization and is accredited to set standards by the American National Standards Institute (ANSI). more[...]

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Integrated Reporting

Growing expectations of stakeholders and legislators as well as the steady growth of global trade f ows have added signif cantly to the complexity of businesses. This comes along with the call for a more holistic reporting of companies’ f nancial and nonf nancial performance. This is the core idea behind integrated reporting: It wants to provided in a coherent way a clear link between economic drivers, f nancial information, and social and environmental impacts. While the concept is clear, the roadmap is still vague. The International Integrated Reporting Council (IIRC) shall help to overcome this. more[...]

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Unpacking the CSR-CFP Link

Prof Francesco Perrini, Università Bocconi
Prof Angeloantonio Russo, LUM University
Prof Antonio Tencati, Università degli Studi di Brescia
Clodia Vurro, Università Bocconi

The continuing financial crisis calls for different managerial paradigms and a broader definition of business success. The narrow and exclusive focus on short-term monetary results has led to counter-productive and negative consequences for business and society. All over the world, different approaches are emerging. Thanks to innovative corporate social responsibility (CSR) practices, a great number of firms have been working with stakeholders in order to support broad and shared value-creation processes that are able to benefit the different constituencies, including not only shareholders but also employees, customers, suppliers, the community in which the company operates, and others. more[...]

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When does it pay? Linking Carbon and Financial Performance

Prof Timo Busch, University of Hamburg

Why do firms have a management orientation toward sustainability? How should society reconcile the dilemma of maximizing satisfaction today without placing an undue burden upon ourselves in the future? In the strategy literature, a related question remains fiercely debated: Does it pay to address ecological and social issues? more[...]

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What Are the Benefits of Integrated Reporting?

Nicolette Behncke, PwC

Integrated reporting moves beyond a silo approach of information gathering and reporting toward a more comprehensive assessment and presentation of a company’s value and performance. This offers various benefits, such as giving organizations a more holistic view of information relevant to their strategies, business models, and abilities to create and sustain value in the short, medium, and long term. more[...]

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Integrated Reporting: Old Wine in New Bottles?

Christoph Dolderer, EnBW AG
Dr Lothar Rieth, EnBW AG

This contribution strives to answer the following questions: Why do we need to realign corporate reporting? Is it old wine in new bottles or does it contain revolutionary ideas about corporate reporting? What is the additional value of integrated reporting and what does EnBW’s path toward integrated reporting look like? more[...]

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Keynote Dr. Kurt Bock

Dr Kurt Bock, BASF

As a founding member of the UN Global Compact in 2000, we strongly support the role of the UN Global Compact as a peer-learning and dialogue platform. By combining high-level commitment with hands-on learning at the local level, the UN Global Compact has gathered experience with concrete best practices in the area of sustainability, and it has a unique competence in the field of facilitating multistakeholder dialogue and projects. more[...]

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