Hi Mark, Congratulations on being appointed to the new position at Deloitte Consulting. I'm sure you must feel gratified to find a position that offers the...
Dear Joe: The "a" signifies that there is another "mmcelroy" at Deloitte, and in order to distinguish me form him/her, the second letter of my first name has...
Hi Mark, Congratulations on coming to agreement with Deloitte and on your new position. I hope it meets all your hopes for it. BTW, the e-mail address below...
Dear Friends and Colleagues: I’m writing to let you know that I have decided to accept an offer to join the Enterprise Sustainability consulting practice at...
All: After going back and forth on this topic with Chris for several days now, with bits and pieces dribbling out on the approach I propose for computing the...
Chris: While the bottom line term has always been nothing more than a metaphor on the non-financial side of things as far as I'm considered, I actually do...
Mark: As a method for SEAAR, this makes perfectly good sense. Your use of the term "bottom line" matches up nicely with the colloquial use of that term. You...
Chris: I think the point I'm trying to make about intercomparability is that every company's sustainability performance is a function of (a) who its...
Mark: For the sake of this discussion, I'm going to give up on intercomparability of results. As long as you're ONLY trying to help a single company track its...
Chris: Great questions, thanks. Some quick answers: 1. Sources for norms and duties are varied, depending on the metric. In some cases, they're regulatory...
Mark: That's a lot to chew on. I won't try to reply to it all. Where do we get the "norms or duties for what such impacts ought to be"? Is there (or is there...
Chris: Actually, yes, there are a few key pieces missing from the discussion that I really should explain. In particular, the 'adding up of goods and...
Mark: Sounds like you're suggesting a (reasonably) method of SEAAR. And, as we tried to make clear in our paper, we're not against SEAAR. We're just against...
All: Upon further reflection of Chris's point about giving different indicators different weights because of their arguably different importance, I find myself...
Chris: Actually, it is financial accounting that should lose the 'bottom line' lingo, or at least live up to it. You seem to be saying that the term is used...
Chris: The issue you raise is not with the method, it is with whether or not people can agree (or have agreed) on a weighting scheme, and also on specific...
Mark: In financial accounting, the footnotes matter, and judgment is called for, but you still have a single unit -- the dollar -- to work with. Assets (in...
Chris: I agree with you. That's why I say on slide 35 that individual sub- bottom line scores can be weighted. You're free to weight them any way you like....
Mark: Thanks. I still feel like -- having looked at the relevant documents -- I'm lacking a good, clear, simple example of how the aggregation is supposed to...
All: Back in 2004, Chris MacDonald and his co-author, Wayne Norman, wrote: "Ultimately, we argue there are fundamental philosophical grounds for thinking that...
Chris: Thanks for joining in. As you might imagine, where to look depends on what the specific issue is. It's a big topic with many dimensions. Our body of...
Mark: You suggest I look closer...is the "Re-Casting" document the place to look? Or is there another source? If the bottom lines are going to multiply, then...
Dear Friends: Earlier this week, we (CSI) issued a press release regarding an award we received from the State of Vermont for our general approach to Triple...
Hi all! I have started Phd on the above mentioned topic on indian corporates. Can anyone suggest some useful studies regarding disclosure indexes and send them...
Dear Friends and Colleagues, At no time in history have we been at such a pivotal point where radical change and sustainable innovation are needed -- many are ...
Dear Friends and Colleagues: As some of you are already aware, we have been working on the development of a context-based, triple bottom line index for ...
Hi Mark, Congratulations on this thinking also. The idea of a context based sustainability index appears to be quite novel, new, and timely. When I have some...
Thanks, Joe. Very thoughtful of you. Mark Mark W. McElroy, Ph.D. Executive Director Center for Sustainable Innovation www.sustainableinnovation.org (802)...