Sustainability Reporting Case Study: John Lewis Partnership
14 Pages Posted: 30 Sep 2018
Date Written: September 9, 2018
Modern companies need to stay abreast of the developments in the area of business human rights due to (i) legally binding obligations imposed on them and (ii) the court of public opinion inflicting significant damage for scandals that could have been avoided. This case study looks at the John Lewis Partnership (JLP) and concludes that it is the latter element which is the driving force behind the sustainability measures it implements and, by extension, the sustainability reporting exercise that it undertakes annually. This case study takes the following approach: Introducing the chosen organisation; Sketching the applicable legislation; Discussing the materiality process undertaken by the chosen organisation from the perspective of the scope and boundaries set; Discussing the value of the disclosures made in terms of whether they are complete and in the proper context; Concluding on whether the chosen organisation’s approach to reporting provides useful insight on the non-financial opportunities and risks facing its business model.
Keywords: sustainability reporting, Global Reporting Initiative, Sustainable Development
JEL Classification: Q01
Suggested Citation: Suggested Citation