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Triple Bottom Line Reporting
Hosted by Northwest Environmental Training Center

Over half of the global fortune 500 companies and almost half of S&P’s 100 companies issue triple bottom line reports. Investors use triple bottom line reports and their own measurements for valuing companies. There is a growing trend of governmental agencies and non-profit organizations issuing triple bottom line reports. Accountability for environmental, social and economic impacts of a company is increasingly becoming a part of every manager or governmental official’s job. However, there is much uncertainty and inconsistency in the field.

Triple bottom line reporting is emerging as an important and necessary part of an organization’s disclosure. Two main issues addressed are 1) what a triple bottom line report is and 2) the areas addressed in a triple bottom line report. The first issue involves establishing an understanding of the triple bottom line and a structure for accountability. The second issue deals with identifying boundaries, a methodology for reporting and development of an understanding of the issues around subject areas in reporting.

The first day of this class will focus on defining triple bottom line (TBL) accounting: a brief discussion of the linkages between sustainability, corporate social responsibility, regulatory compliance and TBL reporting, the frameworks, performance areas and indicators for a TBL report, examples of TBL reports. The second day will cover boundaries, drivers, risks, liabilities, and stakeholder issues relative to triple bottom line reporting in theory and practice using examples from triple bottom line reports. The class will end by identifying factors for successful implementation of triple bottom line accounting and criteria for the quality of a triple bottom line report.

Tuition:
$495 business, $395 government, $295 other For general information contact Kristine Robson by telephone at 206-762-1976 (Fax: 206-762-1979) or via e-mail at krobson@nwetc.org

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