ABSTRACT
The single largest area of endeavour in the fi eld of corporate citizenship in the last decade has been in the development of new measures of progress. A seemingly endless procession of consultations, research and reports has fl owed from the view that non-fi nancial aims and outcomes will only count when they are eff ectively measured. At its most basic level, it embraces the argument that ‘if you can’t show how it impacts on the (fi nancial) bott om line, it just doesn’t count’.
