Thanks, Joe. Very thoughtful of you. Mark Mark W. McElroy, Ph.D. Executive Director Center for Sustainable Innovation www.sustainableinnovation.org (802)...
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...
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 ...
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 ...
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: 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...
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...
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...
All: Back in 2004, Chris MacDonald and his co-author, Wayne Norman, wrote: "Ultimately, we argue there are fundamental philosophical grounds for thinking that...
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...
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: 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: 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...
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...
All: Upon further reflection of Chris's point about giving different indicators different weights because of their arguably different importance, I find myself...
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...
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: 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: 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: 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: 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: 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: 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...
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...
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...
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 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 being appointed to the new position at Deloitte Consulting. I'm sure you must feel gratified to find a position that offers the...