Sustainability Reporting Case Study: John Lewis Partnership

14 Pages Posted: 30 Sep 2018

See all articles by Conor C. Talbot

Conor C. Talbot

European University Institute, Department of Law (LAW), Alumni

Date Written: September 9, 2018

Abstract

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

Talbot, Conor C., Sustainability Reporting Case Study: John Lewis Partnership (September 9, 2018). Available at SSRN: https://ssrn.com/abstract=3246607 or http://dx.doi.org/10.2139/ssrn.3246607

Conor C. Talbot (Contact Author)

European University Institute, Department of Law (LAW), Alumni ( email )

Via Boccaccio 121 (Villa Schifanoia)
Firenze
Italy

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