Making the intangible count – counting the intangible: A report on current learning from a UK food retailer

Abstract

Purpose

To examine the practical application of two emerging guidelines for the disclosure and assurance of corporate sustainability performance – the ABI Disclosure Guidelines on Socially Responsible Investment and the AA1000 Assurance Standard.

Design/methodology/approach

By reviewing the practical implementation of these two emerging guidelines within a UK retailer. It explores their complementarity, and their potential application for internal learning as well as external credibility.

Findings

Emphasises the need for a flexible application of these tools to provide a multi‐lensed view of organisational performance, but also emphasises the importance of a unifying analysis that has resonance across an organisation – from boardroom to shop‐floor – and with external stakeholders.

Research limitations/implications

It is not an exhaustive list and apart from one UK book all the rest are US publications which perhaps limits its usefulness elsewhere.

Practical implications

A very useful source of information and a case study for managers planning to implement reporting of intangibles, linking into corporate governance and corporate social responsibility.

Originality/value

This paper fulfils an identified information/resources need and offers practical help to an individual starting out on this type of programme.

Citation

Cumming, J.F. (2005), "Making the intangible count – counting the intangible: A report on current learning from a UK food retailer", International Journal of Productivity and Performance Management, Vol. 54 No. 4, pp. 288-292. https://doi.org/10.1108/17410400510593839