W. Richard Sherman's research while affiliated with Saint Joseph's University (PA, USA) and other places

Organizations struggle to tell their stories, to communicate the good -and sometimes the bad -they do in the marketplace, in the community, to and for the environment, and in society. Quite clearly, the challenge of telling the company's story is not being met by current corporate reporting practices. In particular, criticism has been directed at the failure of annual reports or other regulatory filings to tell anything about a company's environmental and social performance. Triple bottom-line (TBL) reporting, a term coined by John Elkington in his 1997 book Cannibals with Forks: the Triple Bottom Line of 21st Century Business, aims to remedy this shortcoming by explicitly considering not only the economic performance of a firm but also the company's environmental and social performance as well. This article gives an overview of the TBL concept and how it is changing the way in which corporations tell their story.

span style="font-family: Times New Roman; font-size: small;"> The purpose of this study is simple. It aims to find the most sustainable car company. As a first step, it explores some common and conflicting definitions and rankings of what it means to be the most sustainable automaker. This study then turns to the sustainability reports issued by the automakers themselves to see if these reports shed light on which company performs best in terms of its economic, environmental, and social dimensions. Particular attention is given to how these reports have evolved over successive iterations. By looking at some of the more objective and quantifiable performance indicators, particularly those which reflect environmental performance, a better understanding of what it means to be a sustainable car company may be achieved. </span

Disclosures of a corporations socially responsible (CSR) activities and measurement of its per-formance in those activities are uneven, inconsistent, and incomparable. Given the absence of re-porting standards, this is not surprising. This paper explores ways to "account for" CSR and presents an example of sustainable stakeholder accounting that can be used to integrate corpo-rate social performance (CSP) into the financial statements which provide information for so many economic decisions. It suggests how the development of indices of social responsibility may facilitate analysis of a company's performance by quantifying and objectifying what is clearly a value-laden area. However, this will only be possible if current accounting standards are modified. Indeed, one of the primary objectives of this paper is to advocate changes in current accounting reporting practices so that a various aspects of CSR/CSP are made more transparent and can be more objectively assessed by the stakeholders who are impacted. To accomplish this, the form and substance of these disclosures must have bottom line meaning and these disclosures should be mandated by accounting and securities regulations, not left to the discretion of individual companies.

The Business Core is typically a set of courses in the curriculum of many business schools which provides the student with a breadth of knowledge across all business disciplines. The purpose of this paper is to introduce a curricular model based upon the balanced scorecard (BSC) developed by Kaplan & Norton (1996). With its multi-dimensional approach that encompasses all business disciplines, the BSC framework provides a natural vehicle for integration. Moreover, with the flexibility in the choice of Key Performance Indicators (KPIs) and the potential for adding other perspectives, the BSC is infinitely adaptable and expandable.