This week’s topics
Implementing and Measuring the Triple Bottom Line
- Global Reporting Initiative (GRI) standards
- CSRD and ISSB compliance
- Non-financial auditing
- Preventing corporate greenwashing
- How will the New European Sustainability Reporting Standards Be Shaping Firms’ ESG Commitment?
- Beyond greenwashing: How ESG became a corporate battleground
- CIMA F3 Sustainability (GRI)
What you will be able to do
- 3.1 Analyse the concept of the triple bottom line and review how it is implemented in business organisations.
Activity
Start with this week’s 3 videos, then: Seminar, guided reading and a short written task: analyse the concept of the triple bottom line and review how it is implemented in business organisations.
Study materials
Videos
- How will the New European Sustainability Reporting Standards Be Shaping Firms’ ESG Commitment? · YouTube · HEC Paris · 54 min · for registered students
- Beyond greenwashing: How ESG became a corporate battleground · YouTube · London Business School · 31 min · for registered students
- CIMA F3 Sustainability (GRI) · YouTube · OpenTuition · 20 min · for registered students
- Perspectives series: Integrated reporting and the implementation of the ISSB Standards · YouTube · IFRS Foundation · 58 min · for registered students
- ISSB Corporate Reporting Series Part 3: Connectivity and controls · YouTube · IFRS Foundation · 59 min · for registered students
Further resources
- Green Claims Code: making environmental claims on goods and services (CMA, 2021) · PDF · GOV.UK, guidance; 56 pages · for registered students
- Guide to Corporate Sustainability: Shaping a Sustainable Future (UN Global Compact, 2014) · PDF · Un, guidance; 48 pages · for registered students
- Principles of Management, ch. 5: Ethics, Corporate Responsibility, and Sustainability · PDF · OpenStax, textbook chapter; pp. 121–152 · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.