Accounting for sustainable development performance
The UK government’s assertion that ‘the increasing stress we put on resources and environmental systems such as water, land and air cannot go on forever’ is shared by organisations and governments worldwide.
One particular area of practice and research relates to how organisations evaluate the effectiveness of interventions, with a view to establishing a baseline performance level regarding the extent to which activities conform to SD principles. It is reasoned that, if evidence can be found of SD being incorporated into the capital allocation processes, then prima facie this adds credence to organisations’ assertions that they are seeking to work towards SD goals.
This research project is concerned with ascertaining if, and how, the principles of sustainable development are considered and addressed in the corporate environment.
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