The purpose of this paper is to document a study of European and UK triple bottom line (TBL) report assurance statements.
In undertaking the research, an international database was constructed from which all known European and UK third‐party assurance statements that accompanied the release of TBL reports were selected for review.
The results of the analysis indicate that there is much variability and ambiguity inherent within the contents of the third‐party statements.
The UK and European reports included within the database compiled by the researchers provide the basis of the information used to develop this paper. In selecting assurance statements to include within the database, the latest TBL report from each reporting organization was obtained (and it should be appreciated that many organizations do not produce TBL reports on an annual basis). Of the 170 reports available internationally at the time the research was undertaken, 8 are from 2000, 86 from 2001, 65 from 2002, and 11 from 2003. Whilst the database is the most extensive one of its type, given the finite nature of resources available, it is stressed that the database is not exhaustive.
Taken together, the results of this analysis lead us to question the value that such assurance statements provide to the TBL reporting process.
Assesses the ambiguity and questions the value of assurance work on TBL statements as currently being undertaken.
We present a new approach that shifts the leverage point of information systems development from problem orientation to opportunity development. Our approach, entitled…
We present a new approach that shifts the leverage point of information systems development from problem orientation to opportunity development. Our approach, entitled FormIT, employs a careful focus on enhanced user involvement, concentrating on users as human beings, and attention to users’ needs as opposed to system requirements. As theoretical and methodological foundations, we build on the 4-D cycle model of Appreciative Inquiry and current research on needfinding. Our field experience demonstrates that FormIT shifts the systems development process from being reactive to being proactive, and in turn, enables a smoother implementation of inevitable change, particularly radical change. Moreover, FormIT stimulates the generation of rich local knowledge and helps reveal deep insights into the development process and the overall organization.