Financial services sector
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ISBN 0 642 54937 0
Increasingly, organisations around the world are recognising the value of demonstrating transparency and accountability beyond the traditional domain of financial performance.
This trend has come about through increased public expectations for organisations to take responsibility for their non-financial impacts, including impacts on community and the environment.
In response, business, government, academics and Non Government Organisations (NGOs) have begun developing frameworks addressing these concerns.
These frameworks aim to extend voluntary disclosure to include impacts on natural and human capital, as well as financial capital.
Triple Bottom Line (TBL) reporting is becoming an accepted approach for organisations to demonstrate they have strategies for sustainable growth.
It focuses on decision-making and reporting which explicitly considers an organisation's economic, environmental and social performance. As such, TBL can be seen as both as an internal management tool, and an external reporting framework.
This Guide is one in a series of three produced by the Commonwealth Government to assist with TBL reporting. Guides providing information on social and economic indicators are also available.