Entry Topical Term

Number of records used in: 4

001 - CONTROL NUMBER

• control field: 103859

003 - CONTROL NUMBER IDENTIFIER

• control field: OSt

005 - DATE AND TIME OF LATEST TRANSACTION

• control field: 20191028110134.0

008 - FIXED-LENGTH DATA ELEMENTS

• fixed length control field: 040901i| anannbabn |a ana c

010 ## - LIBRARY OF CONGRESS CONTROL NUMBER

• LC control number: sh2004001408

035 ## - SYSTEM CONTROL NUMBER

• System control number: 443670
• Canceled/invalid system control number: oca06484934

040 ## - CATALOGING SOURCE

• Original cataloging agency: WaU
• Language of cataloging: eng
• Transcribing agency: DLC

053 #0 - LC CLASSIFICATION NUMBER

• Classification number element--single number or beginning number of span: HD60.3

150 ## - HEADING--TOPICAL TERM

• Topical term or geographic name entry element: Sustainable development reporting

450 ## - SEE FROM TRACING--TOPICAL TERM

• Topical term or geographic name entry element: Bottom line reporting, Triple

450 ## - SEE FROM TRACING--TOPICAL TERM

• Topical term or geographic name entry element: Reporting, Sustainable development

450 ## - SEE FROM TRACING--TOPICAL TERM

• Topical term or geographic name entry element: SDR (Sustainable development reporting)

450 ## - SEE FROM TRACING--TOPICAL TERM

• Topical term or geographic name entry element: Sustainability reporting

450 ## - SEE FROM TRACING--TOPICAL TERM

• Topical term or geographic name entry element: TBL reporting

450 ## - SEE FROM TRACING--TOPICAL TERM

• Topical term or geographic name entry element: Triple bottom line reporting

550 ## - SEE ALSO FROM TRACING--TOPICAL TERM

• Topical term or geographic name entry element: Social accounting
• Control subfield: g

670 ## - SOURCE DATA FOUND

• Source citation: Work cat.: Institute of Chartered Accountants of New Zealand. Taskforce on Sustainable Development Reporting. Report of the Taskforce on Sustainable Development Reporting, 2002:
• Information found: exec. summ. (sustainable development reporting; information and accountability expectations of users for external reporting by entities; verification of sustainable development reporting should have the rigour of the audit of a financial report) p. 1 (definition of sustainable development reporting: external reporting of the economic, social and environmental performance and impacts of an entity)

670 ## - SOURCE DATA FOUND

• Source citation: Heemskerk, B. Sustainable development reporting, via WWW (PDF), viewed Sept. 1, 2004:
• Information found: foreword ("Companies are under increasing pressure from key stakeholders to be transparent about their values, principles and performance as regards sustainable development. We are seeing a growing recognition by many WBCSD members that external reports dealing with this subject support a company's position and strengthen its reputation. These reports are part of an effective response to the need for greater accountability and transparency.") exec. summ. (Sustainable development reporting -- the evaluation of corporate performance in environmental, social and economic terms)

670 ## - SOURCE DATA FOUND

• Source citation: Sustainable development reporting, via N.Z. Business Council for Sustainable Development home page, Sept. 1, 2004:
• Information found: what is SDR? ("Sustainable Development Reporting (SDR) is one tool organisations can use to identify their economic, environmental and social impacts, assess their performance in these areas, make improvements, and identify new opportunities that are consistent with the goals of sustainable development"; SDR's are publicly available reports) SDR or TDL? ("Sometimes SDR is referred to as 'Triple Bottom Line' (TBL) reporting--based on the feeling that SDR is broader than an organisation specific contribution to economic, environmental and social issues. SDR is preferred to TBL, however, because the emphasis on economic, environmental and social in TBL can encourage thinking in 'silos' and conceal other dimensions of sustainable development--such as culture that may not be fully reflected in social dimensions.")

670 ## - SOURCE DATA FOUND

• Source citation: World Business Council for Sustainable Development's sustainable development reporting portal, via WWW, Sept. 1, 2004:
• Information found: about the portal ("The reporting portal provides a picture of issues companies are currently tackling in their sustainable development reports and the kind of information they are presenting. The portal is not an attempt to standardize sustainable development reporting. It is a tool that companies can use in order to generate ideas and make informed decisions on what information to include in their own sustainable development reports.")

670 ## - SOURCE DATA FOUND

• Source citation: Global Reporting Initiative home page, Sept. 1, 2004
• Information found: ("The Global Reporting Initiative (GRI) is a multi-stakeholder process and independent institution whose mission is to develop and disseminate globally applicable Sustainability Reporting Guidelines. These Guidelines are for voluntary use by organisations for reporting on the economic, environmental, and social dimensions of their activities, products, and services.")

670 ## - SOURCE DATA FOUND

• Source citation: LC database, Sept. 1, 2004
• Information found: (sustainability reporting; triple bottom line report)

680 ## - PUBLIC GENERAL NOTE

• Explanatory text: Here are entered works on reporting by organizations on their impact and activities with respect to the principles and goals of sustainable development.