Outputs, Outcomes and the Integrated Reporting Capitals

measuring the integrated reporting capitals

Outputs and outcomes are core ideas in the integrated reporting movement. It was through this movement that I had my first formal exposure to the concepts. That’s because I have a business and finance background. I came to integrated reporting through an interest in tangible and intangible assets. I’m newer to the environmental and social perspectives which is where, it turns out, the output/outcome vocabulary is quite common.  It takes some work to understand how the two approaches fit together (at least it has for me!) so I thought I’d share some background and thoughts on a different model. Continue reading “Outputs, Outcomes and the Integrated Reporting Capitals”

The Need for an Integrated Definition of Sustainability

A few months ago, I had a conversation with a Chief Sustainability Officer of a company in the northeastern U.S. She had been with her company for over 20 years and definitely took the long view of its success. They had been actively engaged in understanding and improving their environmental and social footprints for many years. She explained that they were now extending their sustainability goals to include not just “external” sustainability but also “internal” sustainability. This was going to include greater focus on lean management and strong processes. She called these “internalities” as opposed to “externalities.” She saw these changes as relevant to her mission as a sustainability officer. Continue reading “The Need for an Integrated Definition of Sustainability”