ABSTRACT

The single largest area of endeavour in the field of corporatecitizenship in the last decade has been in the development of new measures of progress. A seemingly endless procession of consultations, research and reports has flowed from the view that non-financial aims and outcomes will only count when they are effectively measured. At its most basic level, it embraces the argument that ‘if you can’t show how it impacts on the (financial) bottom line, it just doesn’t count’.