Making the intangible count – counting the intangible

J.F. Cumming

International Journal of Productivity and Performance Management, 2005, vol. 54, issue 4, 288-292

Abstract: Purpose - To examine the practical application of two emerging guidelines for the disclosure and assurance of corporate sustainability performance – the ABI Disclosure Guidelines on Socially Responsible Investment and the AA1000 Assurance Standard. Design/methodology/approach - By reviewing the practical implementation of these two emerging guidelines within a UK retailer. It explores their complementarity, and their potential application for internal learning as well as external credibility. Findings - Emphasises the need for a flexible application of these tools to provide a multi‐lensed view of organisational performance, but also emphasises the importance of a unifying analysis that has resonance across an organisation – from boardroom to shop‐floor – and with external stakeholders. Research limitations/implications - It is not an exhaustive list and apart from one UK book all the rest are US publications which perhaps limits its usefulness elsewhere. Practical implications - A very useful source of information and a case study for managers planning to implement reporting of intangibles, linking into corporate governance and corporate social responsibility. Originality/value - This paper fulfils an identified information/resources need and offers practical help to an individual starting out on this type of programme.

Keywords: Business ethics; Risk management; Food industry; United Kingdom (search for similar items in EconPapers)
Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijppmp:17410400510593839

DOI: 10.1108/17410400510593839

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