Financial statements - the income
statement and balance sheet - are the primary metrics for most
organizations. To promote sustainable business we must
show how sustainable practices affect the financial statements.
This can be done by expanding the categories on the financial
statements to specifically identify critical sustainability
practices.
To obtain recognized and
supported metrics for sustainability we can turn to the
Sustainability Reporting Guidelines of the Global Reporting Initiative. The Guidelines include detailed
metrics for many categories of sustainability factors including
environmental, economic, and social issues. They are free
to download and use and are developed through an international
consultation process with hundreds of organizations.
I have developed a spreadsheet
that shows how to integrate the GRI sustainability indicators
into financial statements. It is free for download and
use.
View a presentation about the
project:
Financial Statements for Sustainable
Business.pdf
Download the spreadsheet:
SLIP Loan Assessment Tool.xls
Please
PROVIDE COMMENTS! Email
wbhamner@cleanerproduction.com with your feedback - what do
you think? Thanks!
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Burton Hamner, Cleaner Production Int'l LLC.
