Responsibility Controls

The first step in internal accountability is assigning responsibility.  However, accountability is much broader than just a formal assignment of job duties.  Management establishes a culture of accountability within an organization by developing a high expectation that employees will make ethical decisions even when formal controls cannot be established or performance monitored.  The importance of sustainability within an organization is often established through “tone at the top”:

  • electing members to the Board that have sustainability values and expertise;
  • structuring the organization to give prominence to departments responsible  for sustainability;
  • ensuring channels for reporting of sustainability indicators are given equal importance to financial indicators.