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Context-Based Sustainability
Context-Based Sustainability (CBS) – also known as Context-Based Accounting – is an open-source, multi/triple bottom line, integrated accounting methodology for measuring, managing, assessing and reporting the performance of organizations (and other human social systems) relative to upper and lower limits in, and demands for, vital resources or capitals in the world. As such, CBS is a performance accounting system that interprets performance through a sustainability lens, according to which impacts are sustainable if and only if, when generalized to a broader population, they would (or do) have the effect of preserving, producing and/or maintaining vital capitals at levels required to ensure human well-being (i.e., at levels that are sufficient). Impacts that would (or do) have the opposite effect are unsustainable, as are the activities that produce them. The reference to ''context'' in CBS pertains to social, economic and environmental circumstances that give rise to entity-s ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Sustainability
Specific definitions of sustainability are difficult to agree on and have varied in the literature and over time. The concept of sustainability can be used to guide decisions at the global, national, and individual levels (e.g. sustainable living). Sustainability is commonly described as having three dimensions (also called pillars): environmental, economic, and social. Many publications state that the environmental dimension (also called "planetary integrity" or "ecological integrity") is the most important, and, in everyday usage, "sustainability" is often focused on countering major environmental problems, such as climate change, loss of biodiversity, loss of ecosystem services, land degradation, and air and water pollution. Humanity is now exceeding several "planetary boundaries". A closely related concept is that of sustainable development, and the terms are often used synonymously. However, UNESCO distinguishes the two thus: "''Sustainability'' is often thought of as a lon ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Triple Bottom Line
The triple bottom line (or otherwise noted as TBL or 3BL) is an accounting framework with three parts: social, environmental (or ecological) and economic. Some organizations have adopted the TBL framework to evaluate their performance in a broader perspective to create greater business value.Slaper, Timothy F. and Hall, Tanya J. (2011)"The Triple Bottom Line: What Is It and How Does It Work?"''Indiana Business Review''. Spring 2011, Volume 86, No. 1. Business writer John Elkington claims to have coined the phrase in 1994. Background In traditional business accounting and common usage, the "bottom line" refers to either the "profit" or "loss", which is usually recorded at the very bottom line on a statement of revenue and expenses. Over the last 50 years, environmentalists and social justice advocates have struggled to bring a broader definition of bottom line into public consciousness by introducing full cost accounting. For example, if a corporation shows a monetary profit, but t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Benefit Corporation
In the United States, a benefit corporation (or in several jurisdictions including Delaware, a public-benefit corporation or PBC) is a type of for-profit corporate entity, authorized by 35 U.S. states and the District of Columbia, that includes positive impact on society, workers, the community and the environment in addition to profit as its legally defined goals, in that the definition of "best interest of the corporation" is specified to include those impacts. Laws concerning conventional corporations (referred to as "C corporations" by the IRS) typically do not specify the definition of "best interest of the corporation", which has led to the interpretation that increasing shareholder value (profits and/or share price) is the only overarching or compelling interest of a corporation. Benefit corporations may not differ much from traditional C corporations. A C corporation may change to a B corporation merely by stating in its approved corporate bylaws that it is a benefit co ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
B Lab
B, or b, is the second letter of the Latin-script alphabet, used in the modern English alphabet, the alphabets of other western European languages and others worldwide. Its name in English is '' bee'' (pronounced ), plural ''bees''. It represents the voiced bilabial stop in many languages, including English. In some other languages, it is used to represent other bilabial consonants. History Old English was originally written in runes, whose equivalent letter was beorc , meaning "birch". Beorc dates to at least the 2nd-century Elder Futhark, which is now thought to have derived from the Old Italic alphabets' either directly or via Latin . The uncial and half-uncial introduced by the Gregorian and Irish missions gradually developed into the Insular scripts' . These Old English Latin alphabets supplanted the earlier runes, whose use was fully banned under King Canute in the early 11th century. The Norman Conquest popularised the Carolingian half-uncial forms which lat ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Context-Based Sustainability
Context-Based Sustainability (CBS) – also known as Context-Based Accounting – is an open-source, multi/triple bottom line, integrated accounting methodology for measuring, managing, assessing and reporting the performance of organizations (and other human social systems) relative to upper and lower limits in, and demands for, vital resources or capitals in the world. As such, CBS is a performance accounting system that interprets performance through a sustainability lens, according to which impacts are sustainable if and only if, when generalized to a broader population, they would (or do) have the effect of preserving, producing and/or maintaining vital capitals at levels required to ensure human well-being (i.e., at levels that are sufficient). Impacts that would (or do) have the opposite effect are unsustainable, as are the activities that produce them. The reference to ''context'' in CBS pertains to social, economic and environmental circumstances that give rise to entity-s ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Sustainable Development Goals
The Sustainable Development Goals (SDGs) or Global Goals are a collection of 17 interlinked objectives designed to serve as a "shared blueprint for peace and prosperity for people and the planet, now and into the future".United Nations (2017) Resolution adopted by the General Assembly on 6 July 2017, :File:A RES 71 313 E.pdf, Work of the Statistical Commission pertaining to the 2030 Agenda for Sustainable DevelopmentA/RES/71/313) The goals are: Sustainable Development Goal 1, No poverty, Sustainable Development Goal 2, zero hunger, Sustainable Development Goal 3, good health and well-being, Sustainable Development Goal 4, quality education, Sustainable Development Goal 5, gender equality, Sustainable Development Goal 6, clean water and sanitation, Sustainable Development Goal 7, affordable and clean energy, Sustainable Development Goal 8, decent work and economic growth, Sustainable Development Goal 9, industry, innovation and infrastructure, Sustainable Development Goal 10, Redu ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United Nations Research Institute For Social Development
The United Nations Research Institute for Social Development (UNRISD) is "an autonomous research institute within the United Nations that undertakes multidisciplinary research and policy analysis on the social dimensions of contemporary development issues". UNRISD was established in 1963 with the mandate of conducting policy-relevant research on social development that is pertinent to the work of the United Nations Secretariat, regional commissions and specialized agencies, and national institutions. A small team of researchers coordinates UNRISD's research programmes, which focus primarily on the developing world, working in collaboration with national research teams from local universities and research institutes. The Institute's work takes a holistic, multidisciplinary and political economy approach. UNRISD's location at the United Nations Office at Geneva gives researchers access to channels of policy influence through active participation in events, meetings, conferences a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
SA8000
The SA8000 Standard is an auditable certification standard that encourages organizations to develop, maintain, and apply socially acceptable practices in the workplace. It was developed in 1989 by Social Accountability International, formerly the Council on Economic Priorities, by an advisory board consisting of trade unions, NGOs, civil society organizations and companies. The SA8000's criteria were developed from various industry and corporate codes to create a common standard for social welfare compliance. The current (2014) version of the standard is built on earlier 2001, 2004 and 2008 versions. Certification SA8000 certification is a management systems standard, modeled on ISO standards. The criteria require that facilities seeking to gain and maintain certification must go beyond simple compliance to the standard. Prospective facilities must integrate it into their management practices and demonstrate ongoing compliance with the standard. SA8000 is based on the principles of ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
British Columbia
British Columbia (commonly abbreviated as BC) is the westernmost province of Canada, situated between the Pacific Ocean and the Rocky Mountains. It has a diverse geography, with rugged landscapes that include rocky coastlines, sandy beaches, forests, lakes, mountains, inland deserts and grassy plains, and borders the province of Alberta to the east and the Yukon and Northwest Territories to the north. With an estimated population of 5.3million as of 2022, it is Canada's third-most populous province. The capital of British Columbia is Victoria and its largest city is Vancouver. Vancouver is the third-largest metropolitan area in Canada; the 2021 census recorded 2.6million people in Metro Vancouver. The first known human inhabitants of the area settled in British Columbia at least 10,000 years ago. Such groups include the Coast Salish, Tsilhqotʼin, and Haida peoples, among many others. One of the earliest British settlements in the area was Fort Victoria, established ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Harvard Business Review
''Harvard Business Review'' (''HBR'') is a general management magazine published by Harvard Business Publishing, a wholly owned subsidiary of Harvard University. ''HBR'' is published six times a year and is headquartered in Brighton, Massachusetts. ''HBR'' covers a wide range of topics that are relevant to various industries, management functions, and geographic locations. These include leadership, negotiation, strategy, operations, marketing, and finance. ''Harvard Business Review'' has published articles by Clayton Christensen, Peter F. Drucker, Michael E. Porter, Rosabeth Moss Kanter, John Hagel III, Thomas H. Davenport, Gary Hamel, C. K. Prahalad, Vijay Govindarajan, Robert S. Kaplan, Rita Gunther McGrath and others. Several management concepts and business terms were first given prominence in ''HBR''. ''Harvard Business Review''s worldwide English-language circulation is 250,000. HBR licenses its content for publication in thirteen languages besides English. Ba ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United Nations Environment Programme
The United Nations Environment Programme (UNEP) is responsible for coordinating responses to environmental issues within the United Nations system. It was established by Maurice Strong, its first director, after the United Nations Conference on the Human Environment in Stockholm in June 1972. Its mandate is to provide leadership, deliver science and develop solutions on a wide range of issues, including climate change, the management of marine and terrestrial ecosystems, and green economic development. The organization also develops international environmental agreements; publishes and promotes environmental science and helps national governments achieve environmental targets. As a member of the United Nations Development Group, UNEP aims to help the world meet the 17 Sustainable Development Goals. UNEP hosts the secretariats of several multilateral environmental agreements and research bodies, including The Convention on Biological Diversity (CBD), The Minamata Convention on M ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
B Corporation (certification)
In business, B Corporation (also B Lab or B Corp) is a private certification of for-profit companies of their " social and environmental performance." It is distinct from the legal designation as a benefit corporation. B Corp certification is conferred by B Lab, a global nonprofit organization with offices in the United States, Europe, Canada, Australia and New Zealand, and a partnership in Latin America with Sistema B. To be granted and to maintain certification, companies must receive a minimum score of 80 from an assessment of "social and environmental performance", integrate B Corp commitments to stakeholders into company governing documents, and pay an annual fee based on annual sales. Companies must re-certify every three years to retain B Corporation status. , there are 5,697 certified B Corporations across 158 industries in 85 countries. Purpose B Lab certification is a third-party standard requiring companies to meet social sustainability and environmental performa ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
