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20 May 2002, WEB ARTICLE
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Pressuring for a Change to Business as Usual
Shareholder activists, global reporting, and social investing combine in pressuring business to do better

by DEREK REIBER
http://www.tidepool.org/greentide/greent.cfm

John Osborn, a Spokane physician, is looking to change the old motto "business as usual."

Working with a group called Green CAP (Corporate Accountability Project), Osborn and other stockholders in publicly held companies are looking to enact social and environmental change from the inside-out. Muscling their way into corporate boardrooms through the power of the pocketbook, Osborn and company have pressured companies through the issuing of shareholder resolutions, in the process using a central foundation of American capitalism -- shareholder ownership in a company -- to get companies to change their ways.

Thus far, Osborn has won four resolutions on corporate governance, including a vote in favor of electing Boise Cascade's (now known just as Boise) board of directors on an annual basis, instead of members serving staggered terms. Even though Boise's management has ignored the resolution for three straight years, says an article in the Idaho Falls Post Register, but shareholder and public pressure did play a large part in the timber firm's decision to no longer log in old-growth forests.

Osborn's latest target is Idaho timber company Potlach Corp. Osborn proposed two shareholder resolutions at the firm's shareholder meeting last week, with one calling on the company to reveal how many shares are owned by descendants of timber baron Frederick Weyerhaeuser, an early Potlatch investor, said a piece in the Spokane Spokesman-Review. The other resolution asks Potlatch to explain why it is paying dividends when the company is losing money.

"Our effort is to find common ground between people concerned with the environment and Wall Street investors. Oftentimes, environmental problems are symptomatic of an underlying problem with corporate accountability," said Osborn, who is also a co-founder of the Spokane-based Lands Council.

Osborn's activism is just the latest in what's rapidly becoming a new and effective tactic in making companies more socially and environmentally responsible. Shareholder activism, socially responsible investing, and global reporting are all working in concert to make business -- and thus our world, by extension -- more sustainable.

While Osborn's story is heartening, it's certainly not the norm. According to a new report by the United Nations Environment Program, there's a growing gap between the efforts of business and industry to reduce their impact on the environment. The report, titled "10 Years After Rio: The UNEP Assessment," found that only a small number of companies in different industry sectors -- the "early adopters" -- were actively working to integrate social and environmental factors into business decisions.

"Significant efforts have been made by participating industries in reducing their ecological footprint", said Jacqueline Aloisi de Larderel, UNEP's assistant executive director, in an article on GreenBiz.com. "But, it is in industry's own self-interest to do more to spread best practice and raise the performance levels of all its members everywhere. Not enough companies, particularly small and medium-sized ones, are leading the way and there is insufficient monitoring."

But aside from shareholder activism, other campaigns are underway to help make the next UNEP report a little more positive.

Socially responsible investment (SRI) -- where investors bank on companies or mutual funds that specialize in environmental or socially just business -- "is sweeping the world's markets almost as dramatically as the dot-com surge did in 1999," according to a feature in Tomorrow magazine.

While recent data is scarce, numbers from the early to late 1990s show that SRI has been growing by leaps and bounds, with advocates hoping that growth will help push overall business trends in a greener direction.

In the US, SRI funds grew 82 percent between 1997 and 1999, about twice the overall growth rate, and reached a total of $2.2 trillion, which makes up about 13 percent of all funds under management, said the Tomorrow article. There are now approximately 200 socially responsible mutual funds in the US.

With the recent dot-com decimation and sluggish investing on Wall Street, some observers thought SRI would see a marked downturn as investors ranked safety higher than social values to avoid losing their shirts. But the good performance of many SRI-related funds has allowed investors to stay in, while helping boost the interest in shifting investor portfolios toward more socially responsible businesses.

"Despite the market turbulence in 2000, 88 percent of screened funds earned four- or five-star equivalent ratings from either or both Morningstar and Lipper Analytical Services," Larry Chen of UBS Warburg said in Tomorrow. "Statistics like this are attracting a new class of investor, one that is starting starting to realize that by investing responsibly, money and doing good can go hand in hand."

Even though SRI-related funds and companies show good performance, there are still plenty of skeptics in the investment community. Even though studies have shown SRI funds outperforming traditional mutual funds, it's still not quite enough to get some people on board.

"While anecdotal evidence exists to suggest that socially responsible investing generates superior returns, most attempts to directly prove the 'social effect' have so far been inconclusive," Chen said.

To dig deeper into the 'social effect,' Tomorrow magazine talked to those who manage the books for corporations -- accounting firms.

In surveying five top global accounting firms, the magazine's staffers discovered that while corporate social responsibility (CSR) issues remain a fringe element for many of their clients, some of the accounting firms' clients were beginning to show interest in how to integrate those issues into the core services that the accounting firms provide for them, such as risk management and the accountancies' assurance services, including internal and external audits.

"From their privileged access to the leaders of the world's top corporations, the accountancies have formed a view that the CSR and sustainable development agendas are clearly making waves at board level -- partly because of the interest shown by the financial and investor communities but also because they fit with other aspects of business risk and values-based programs," reads the magazine's report.

The accounting firms viewed the CSR trend as being on the cusp of a slow but consistent growth during the next 5 to 10 years, adding that the accounting field -- which has received an unprecedented amount of publicity in the wake of the Enron scandal -- is well-positioned to help companies transition into integrating CSR and sustainable development into their agendas.

One of the main complaints in the new push for corporate responsibility has been a lack of standards and screening criteria. During the past decade, environmental and social reporting by companies has been creative, but without a standard format or use of common indicators.

At its most innocent, the lack of standardization leaves investors without a clear idea on a company's environmental record or a basis by which to compare different companies. At worst, it leads to 'greenwashing,' where firms release a report that may appear substantial on the surface, but really doesn't reflect on a corporation's culture or practices accurately.

The Global Reporting Initiative (GRI), launched in April, aims to solve this problem. The independent global institution is sited at the United Nations in New York City, with a mandate "to make sustainability reporting as routine as financial reporting while achieving the highest standards of consistency and rigour," said Leah Haygood of BuzzWord Sustainable Reporting in a column on GreenBiz.com.

GRI originally started back in 1997 to develop globally applicable guidelines for reporting on the economic, environmental, and social performance of companies. Since then, GRI's reporting guidelines have gone through two editions, with a third currently in draft and open for public comment until May 26, 2002.

Under the new revisions, GRI is striving to both develop standards for reporting while providing guidance on what companies should include in sustainability reports, including dozens of specific indicators. Economic and social reporting standards are also being expanded, to better assist companies that want to expand from just environmental reporting to broader sustainability reporting.

The GRI process, at present, simply gives companies one set of guidelines for reporting. Other guidelines, such as the ISO standards, cover similar aspects, but observers point out that GRI is fast becoming the agreed-upon global standard.

That's a good thing, because in many places across the globe, environmental reporting is becoming mandatory for business. In Denmark, the Netherlands, Norway, and Sweden, reporting is required by law. The idea is being considered in Japan, while the European Parliament recently debated the idea. The US hasn't approached the idea yet.

But business isn't waiting for reporting to become mandatory. It's already receiving enough pressure from the private sector, from folks such as John Osborn, to increase corporate transparency as well as environmental and social responsibility. In the process, they're finding out it's possible to turn a profit while being a good corporate citizen. They just needed a little prodding in that direction.