E&Y- Seven Things CEOs and Boards Should Ask About Triple-Bottom-Line Reporting 

    AICPA Sustainability Initiative Resource Review  
    Link to Seven Things to Ask

    This E&Y paper provides a summary of the major issues a company’s CEO and Board should discuss when considering sustainability or “triple-bottom-line” reporting for the first time.  
    1. The report is framed around the following seven questions:
    2. Who issues sustainability reports?
    3. Why report if you don’t have to?
    4. What information should a sustainability report contain?
    5. What governance systems and processes are needed to report on sustainability?
    6. Do sustainability reports have to be audited?
    7. What are the challenges and risks of reporting?
    8. How can companies get the most value out of reporting?
    This E&Y paper provides a summary of the major issues a company’s CEO and Board should discuss when considering sustainability or “triple-bottom-line” reporting for the first time.

    The report concludes with two checklists of “Next Steps” – one for companies who are not yet reporting, and another for companies that are reporting, but may want to think more deeply materiality, stakeholder engagement, assurance, etc.

    The report concludes with a Framework for Action that is illustrated by an excellent graphic (akin to a balanced scorecard) linking a top layer of vision, direction, goals and planning, to an intermediate layer of execution, down to overall program management through monitoring, measuring and reporting in a continuous improvement cycle.



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