Integrating ISO 14001:2004 and sustainability reporting guidelines [electronic resource]

Abstract

There is a growing expectation, identified in the King Report on Corporate Governance for South Africa 2002, for the meaningful disclosure of non-financial assurance. Financial information is predominantly retrospective and based on a company's past performance. Yet investors and other stakeholders need information on a company's future potential and sustainability to better understand the overall business strategy and performance. Therefore companies produce a sustainability report, reflecting the triple bottom line. However, there is currently, with most organisations, a disparity between reported GRI indicators and related management systems (e.g. ISO 9001, ISO 14001 and OHSAS 18001) available through the monitoring, measurement and communication elements of the management systems. The question that will be answered through this study is how companies can integrate management system generated information with their Sustainability Reporting process.