ABSTRACT
How do we make sure that ideals and values do not remain idle talk? The proof of the pudding is in the eating. Do people, do nations, do companies ‘walk the talk’? Do they live up to their ‘purpose’? We would like to be able to keep track somehow, of how we are doing in this regard – if only to prevent ‘greenwashing.’ Although there are all kinds of risks in figures, numbers, data, and statistics, they have nonetheless played an irreplaceable role in improving the lot of humankind. The causes of diseases, for example, are often identified by statistical records. 1 While it is certainly true – to paraphrase a famous book title – that people can ‘lie with statistics,’ nations without statistics are blind; companies that do not have their accounting well organized are destined to fail. That puts heavy emphasis on the quality of statistics and accounting and a huge responsibility on those who design the sets of indicators on which data will be collected and presented. “Accountants will save the world,” as Peter Bakker, president of the World Business Council for Sustainable Development, claimed in front of the United Nations Conference on Sustainable Development, the RIO+20 conference in 2012. 2 And rightly so: the renewal of ideals – moving away from ‘greed is good’ and ‘maximizing financial gains’ – has to be accompanied by clear, transparent accountability. As the saying goes, the road to hell is paved with good intentions. That is also why we need to develop good indicators, as one way – though not the only one! – to make intentions, values, and ideals tangible and our commitments measurable and hence manageable.
