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Recent decades have seen concerns about society and the environment reach a crescendo. One obvious outcome of this is demand that firms conduct their operations in a responsible manner.

Initially at least, corporate social responsibility (CSR) and a healthy bottom line were seen as mutually exclusive. Business goals were prioritized and green practices given a wide berth.

How times have changed. Most organizations now enthusiastic about sustainability and regard it more as opportunity than threat where the impact on performance is concerned. But this to date has largely not been reflected in the business reporting that is conducted. Murmurings of...

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