Social Return on Investment

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  • 1. (social return on investment) http://www.fringer.org/ 29 2010

2. (social performance) 3. (triple bottom line) 4. : In our rapidly evolving capitalist economies, where it is in the natural order of things for corporations to devour competing corporations, for industries to carve up and digest other industries, one emerging form of capitalism with a fork sustainable capitalism would certainly constitute real progress. - John Elkington, Cannibals With Forks The TripleBottom Line of 21st Century Business (1997) 5. 6. Triple Bottom Line TBL : = = ( ) (time horizon) triple bottom line : 7. 1400AD 2000AD INTUITION STORIESSYSTEMSfinancial accounting environmental and social accounting 8. (blended value) 9. Triple Bottom Line : Triple Bottom Line Reporting: A Strategic Introduction to Economic, Environmental and Social Performance Measurement, David Crawford, Certified Management Accountants Canada, www.cma-canada.org 10. (users) /, , & PR ( ) // (sociallyresponsible investment funds (SRI funds), impactinvestors, foundations) 11. sustainable livelihood business (bottom-of-pyramid)11 11 12. What do you think is the role of big business in society? The Millennium Poll: http://www.environment.gov.au/settlements/industry/finance/publications/respon-investment.html 13. $3 10-15% Key elements of Socially Responsible Investing (SRI) funds: Screening Shareholder Advocacy Community Investment 14. (People) (Planet) (Profit) Social EnvironmentEconomicsJohannesburgAction PlanTaxesRio Declaration Antitrust laws andThe International regulationsBill of Human The UNRightsBiodiversity UN Anti-CorruptionConvention ConventionOthers, e.g. ISO Accounting14000 & 26000Standards 15. (certification process) ISO 14000 Fair Trade, FSC ( ), MSC () (self-report) UN Global Compact ISO 26000 Principles of Responsible Investment (PRI) Dow Jones Sustainability Index FTSE4Good Global Climate 100, Domini 400 16. UN Global Compact (1999) 17. UN Global Compact (1999) () 18. ISO 26000 2005 2010 7 1. (Principle of legal compliance) : 2. (Principle ofrespect for authoritative inter-government agreements or internationally recognized instruments) 3. ( Principle of recognition of stakeholders and concerns) 19. ISO 26000 () 4. (Principle ofaccountability) 5. (Principle of transparency) 6. (Principle of respect offundamental human right) 7. (Principle of respect fordiversity) 19 20. ISO 26000 1. (Organization governance) 2. (Human rights) 3. (Labor practices) 4. (Environment) (sustainable consumption) 21. ISO 26000 () 5. (Fair operating practices) 6. (Consumer issues) 7. (Contribution to the community and society) 21 22. 23. 24. : 25. : 26. (