Measuring, reporting and assuring sustainability information

How to measure, report and assure your sustainability activities

We have put together a comprehensive list to help you work out the best method for your organisation.

Measure

- Method/Tool
- Characteristics
- Examples
- Internal management systems
- Voluntary and internally driven
- Du Pont
  
  Interface
- Investors standards and sustainability indices
- Externally driven. Some indices invite companies to disclose relevant information, others screen companies against set criteria
- Dow Jones Sustainability Index
  
  Financial Times Stock Exchange 4 Good
- Environment management systems and accreditation processes
- Voluntary, but several require a certification process
- International Organisation for Standardisation 14001
  
  International Organisation for Standardisation 14031
  
  World Resource Institute / World Business Council for Sustainable Development Green House Gas Protocol
  
  United Nations Global Compact
  
  Social Accountability 8000
- Industry measures
- Voluntary and externally driven
- Global Environmental
  
  Management Initiative
  
  Extractive Industries
  
  Transparency Initiative

How to report and assure sustainability activities

- Method/Tool
- Characteristics
- Examples
- Mandatory reporting standards
- Mandantory (with qualifying conditions)
- European Union Accounts Modernisation Directive
  
  United Kingdom Companies Act 2006
  
  Sarbanes-Oxley
- Non-Mandatory sustainability reporting guidelines
- Voluntary and externally driven
- Global Reporting Initiative
  
  United Kingdom Department for Environment Food and Rural Affairs
  
  Reporting Guidelines
  
  Accounting for Sustainability
- Assurance frameworks
- Voluntary and externally driven
- The IAASB Assurance Framework, ISAE 3000, ISO 26000