The impact of sustainability and corporate social responsibility on company reporting

Environmental Law and Management

Volumn 22, Issue 1, 2010, Pages 23-27

  Theron, Colleen ^a  

^a CLT Envirolaw ^*  (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

CATASTROPHIC EVENT; FINANCIAL CRISIS; INDUSTRIAL PRACTICE; INDUSTRIAL REGULATION; REGULATORY FRAMEWORK; RISK ASSESSMENT; STAKEHOLDER; SUSTAINABLE DEVELOPMENT; UNCERTAINTY ANALYSIS;

EID: 77954149490     PISSN: 10676058     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (30)

1. Colleen Theron is an environmental lawyer and consultant and also works for LexisNexis.
2. Colleen Nelson 'Corporate Behaviour How Environmental Risk and Corporate Governance are Shaping Change or Are They?' (2005) 17 ELM 66-8.
3. Companies Act 2006 s 172(1 ) and commentary in Colleen Theron 'Environmental Disclosures under the New Companies Act' (2008) 20 ELM 84-7.
4. Trucost is an organization created in 2000 to help investors and organizations understand the environmental impacts of business activities http://www.trucost.com/products.asp?sectionID=1 &pagelD=2.
5. http://www.sustainabilityreporting.eu/viewreport.php?id=45.
6. Defra 'Environmental Key Performance Indicators: Reporting Guidelines for UK Business' at http://www.defra.gov.uk/errvironment/business/reporting/pdf/ envkpi-guidelines.pdf.
7. Pensions Act 1995 s 35.
8. Cowan v Scargill [1984] 2 All ER 750. The fiduciary duty of trustees investing in a pension scheme for miners was challenged on grounds that objections were raised to the proposed investments of the funds.
9. 'A Legal Framework for the Integration of Environmental, Social and Governance Issues into Institutional Investment' (October 2005).
10. 'Fiduciary Responsibility: Legal and Practical Aspects of Integrating Environmental, Social and Governance Issues into Institutional Investment' (July 2009).
11. Fiduciary Responsibility: Legal and Practical Aspects of Integrating Environmental, Social and Governance Issues into Institutional Investment ibid Ch 7 Pt I 'Legal commentary on fiduciary duty and the implementation of ESG in investment mandates'.
12. For further discussion on this see http://www.lexisnexis.com/Community/ environmental -climatechangelaw/blogs/ environmentallawandclimatechangeblog/ archive/2010/04/27/ cop15-will-not-change-climate-change-reporting-requirements- for-companies.aspx.
13. US SEC 'Commission Guidance Regarding Disclosure Related to Climate Change' Release Nos 33-9106, 34-61469, FR-82 (Feb 2 2010)www.wec-gov/rules/ interp/2010/33-9106.pdf.
14. EurActive news release 'Corporate Responsibility: Back on the EU Agenda' (published 7 February 2007 updated 2 April 2010) www.euractiv.com/en/print/ socoa;europe/csr.
15. T Lowe and others 'Significance of the CSR Debate for Sustainability and the Requirements for Companies' (future e.V. and Institute for Ecological Economy Research GmbH (IÖW) 2004).
16. Brundtland Report 1987 Our Common Future Ch 2 Towards Sustainable Development'? http://www.un-documents.net/wced-ocf.htm.
17. http://www.corporateregister.com/.
18. Ceres is a national coalition of investors, environmental groups and other public interest organizations working with companies to address sustainability challenges such as water scarcity and climate change. See www.ceres.org.
19. http://www.globalreporting.org. The GRI is a networks based organization that pioneered the world's most used sustainability reporting framework.
20. http:// www.euractiv.com/en/print/socialeurope/csr-corporate-social- responsibility/article-153515.
21. http://www.frc.org.uk/CORPORATE/COMBINEDCODE.CFM.
22. http://www.frc.org.uk/asb/technical/projects/project0108.html.
23. 'Promoting a European Framework for Corporate Social Responsibility' COM (2001 ) 366 final (18 July 2001 ).
24. 'Corporate Social Responsibility - A Business Contribution to Sustainable Development' COM (2002) 347 final (2 July 2002).
25. http://www.sustainabilityreporting.eu/denmark/index.htm.
26. http://www.sustainabilityreporting.eu/denmark/index.htm ibid.
27. Ceres 'Murky Waters? Corporate Reporting on Water Risk' (February 2010) 19 http://www.ceres.org/DocumentDoc?id=547.
28. Murky Waters? Corporate Reporting on Water Risk ibid 17.
29. http:// www.euractiv.com/en/print/socialeurope/csr-corporate-social- responsibility/article-153515.
30. The SustAinability report Tomorrow's Value' (2006) sets out how current evidence links economic value with sustainability reporting http://www. sustainability.com/researchandadvocacy/reports-article.asp?id=865.