Takeaway

Look for a statement of values in an organization’s sustainability report. Its reporting should demonstrate actions that reflect those values. As you read the organization’s statement of values and its report, try to assess the relative importance of economic, social, and environmental aspects. You might find any of the following:

  • equal emphasis among the economic, environment, and social;
  • less emphasis on the environment than the economic and social;
  • less emphasis on the social than the economic and the environment; or
  • some other emphasis.

The emphasis that an organization chooses depends on the dimensions that are critical to the specific business and its industry. Not all organizations will have the same emphasis among the three dimensions.