For this report, we followed the Global Reporting Initiative (GRI) guidelines, 2000 (http://www.globalreporting.org/). This choice was made for two reasons. First, it is a globally-recognized framework and second, it allows for an incremental approach to reporting, which is essential to a small organization like IISD.
The IISD Sustainable Development Reporting Team selected indicators from the environmental, economic and social dimensions that were relevant to IISD. Three additional indicators were chosen this year, building upon the previously-used green procurement and waste minimization indicators. More indicators will be added, as measurement systems are put in place and resources become available.
Indicators for 2001-2002 Report
- Human Capital (Economic Dimension)
- CO2 Emissions (Environmental Dimension)
- Green Procurement (Environmental Dimension)
- Waste Minimization (Environmental Dimension)
- Evidence of Employee Orientation to Organizational Mission (Social Dimension)
The measurement method is described under each indicator.
The following resources were consulted.
General
Human Capital
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Fitz-enz, Jac.
What your employees are worth.
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Healy, Tom.
"Counting human capital." OECD Observer 212 (June/July 1998).
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"Making human capital measurements add up." Workforce 80 (2, February 2001): 36
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Morey, Daryl, Mark Maybury and Bhavani Thuraisingham.
Knowledge management : classic and contemporary works. Cambridge, MA: The MIT Press, 2000. 435p.
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OECD.
Measuring what people know : human capital accounting for the knowledge economy. Paris: OECD, 1996. 114p.
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Sveiby, Karl-Erik.
The intangible assets monitor.
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Sveiby, Karl-Erik.
Intellectual capital and knowledge management. April 8, 1998, updated April 2001.
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Sveiby, Karl- Erik.
Measuring intangibles and intellectual capital – an emerging first standard.
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Takeuchi, Hirotaka.
Beyond knowledge management: lessons from Japan.
CO2 Emissions
Green Procurement
Evidence of Employee Orientation to Vision and Mission
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