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CR May-June 2013

CRO Association Our mission is to accelerate the profession of corporate responsibility.

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Deep Reporting Degrees of Sustainability Why a non-financial corporate ledger is conceptually similar to traditional bookkeeping. By Mark W. McElroy and Jo van Engelen We are all accustomed to hearing people refer to human behaviors as being more or less sustainable, such as the phrase: Using compact fluorescent light bulbs is more sustainable than using incandescent ones. But given the binary property of sustainability discussed in our previous pieces this comparative construct is not always appropriate, much less true. Using less fossil-fuel-based energy, for example, might not in the strictest sense of the term be more sustainable. Instead it might only be less unsustainable. What do we mean by this? [12] CR MAGAZINE | MAY/JUNE 2013

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