1. What is sustainability A strategy by which communities seek economic development approaches that also benefit the local environment and quality of lifeA strategy by which communities seek economic development approaches that also benefit the local environment and quality of life

2. Is a process of achieving human development Contributed through effective management of social,economic and environment benefits

3. Global Drivers of Sustainability Increasing IndustrializationIncreasing Industrialization Proliferation & Interconnection of Civil StakeholdersProliferation & Interconnection of Civil Stakeholders Emerging TechnologyEmerging Technology Effects of Globalization- poverty, inequity, population explosionEffects of Globalization- poverty, inequity, population explosion

4. Triple Bottom Line TBL“ or "3BL",

5. What is TBL An expanded spectrum of values and criteria for measuring organizational and societal success – economic, environmental, social.An expanded spectrum of values and criteria for measuring organizational and societal success – economic, environmental, social. In the private sector, a commitment to CSR implies a commitment to some form of TBL reporting.In the private sector, a commitment to CSR implies a commitment to some form of TBL reporting.

6. The Triple Bottom Line is made up of "Social, Economic and Environmental" The Triple Bottom Line is made up of "Social, Economic and Environmental" "People, Planet, Profit " "People, Planet, Profit "

7. Triple Bottom Line Accounting Expanding the traditional reporting frameworkExpanding the traditional reporting framework Take into account environmental and social performance in addition to financial performance.Take into account environmental and social performance in addition to financial performance. Company's responsibility to 'stakeholders' rather than shareholders.Company's responsibility to 'stakeholders' rather than shareholders.

8. Legislation Legislation permitting corporations to adopt a 'Triple Bottom Line' is under consideration in some jurisdictions.Legislation permitting corporations to adopt a 'Triple Bottom Line' is under consideration in some jurisdictions. The triple bottom line has been adopted as a part of the State Sustainability StrategyThe triple bottom line has been adopted as a part of the State Sustainability Strategy

9. What is triple bottom line reporting? “At its narrowest TBL reporting is a framework “At its narrowest TBL reporting is a framework for measuring and reporting corporate (organizational) performance against economic, social and environmental parameters” www.sustainability.com A move from one dimensional economic A move from one dimensional economic reporting to three dimensional economic, social and environmental reporting

10. How is TBL reporting accomplished? Economic Generally Accepted Accounting Principles Generally Accepted Accounting Principles Customers Customers Suppliers Suppliers Employees EmployeesSocial Bribery and corruption Bribery and corruption Political contributions Political contributions Child labor Child labor Security practices Security practices Indigenous rights Indigenous rights Training and diversity Training and diversityEnvironmental Energy Energy Water Water Biodiversity Biodiversity Emissions, effluents, and waste Emissions, effluents, and waste

11. How is TBL reporting accomplished ? Through the application of what is called the Global Reporting Initiative 2002 or GRI and is defined as “a common framework for sustainability reporting”

12. Started in 1997 by the Coalition for Environmentally Responsible Economies and the United Nations GRI became independent in 2002, and is an official GRI became independent in 2002, and is an official collaborating centre of the United Nations Environment Programme (UNEP) and works in cooperation with UN Secretary-General Kofi Annan’s Global Compact. collaborating centre of the United Nations Environment Programme (UNEP) and works in cooperation with UN Secretary-General Kofi Annan’s Global Compact.

13. GLOBAL REPORTING INITIATIVE GRI The Global Reporting Initiative attempts to make the Triple Bottom Line operational VISION The Global Reporting Initiative’s (GRI) vision is that reporting on economic, environmental, and social performance by all organizations becomes as routine and comparable as financial reporting. GRI accomplishes this vision by developing, continually improving, and building capacity around the use of its Sustainability Reporting Framework.

14. How organizations strategically manage CSR through triple bottom line reporting TBL reporting enables organizations to: Measure and manage their financial and non-financial Measure and manage their financial and non-financial performance and impacts, or lack thereof Have their performance and impacts verified Have their performance and impacts verifiedindependently Communicate effectively with consumers, Communicate effectively with consumers, governments, investors, employees, other stakeholders and watchdog groups

15. The implementation of a TBL reporting approach to CSR is an incremental process, dealing with the complex and contestable issues involved in attempting to effectively integrate economic, environmental and social performance measurement into a single reportThe implementation of a TBL reporting approach to CSR is an incremental process, dealing with the complex and contestable issues involved in attempting to effectively integrate economic, environmental and social performance measurement into a single report

16. “You cannot talk about CSR unless you love your people and your country”