List of Contributors – The Triple Bottom Line

List of Contributors

John Elkington (Chapter 1)

John Elkington is a co-founder and chair of SustainAbility, the world's most long-established sustainable business consultancy, based in London, Washington, DC, and Zurich. He is a leading authority on sustainable development and triple bottom line business strategy. His latest book is The Chrysalis Economy: How Citizens, CEOs and Corporations Can Fuse Values and Value Creation (2001). He is also chair of the Environment Foundation; chair of the Environmental and Social Committee of the Association of Chartered Certified Accountants (ACCA); a member of the Board Sustainability Committee of Anglian Water; a member of the board of trustees of the Business and Human Rights Resource Centre; a member of the advisory board of an ING sustainability investment fund; and a member of the advisory council of the UK Export Credit Guarantees Department. In 1989 he was elected to the UN Global 500 Roll of Honour for his ‘outstanding environmental achievements’.

Carol Adams (Chapter 2)

Professor Carol Adams is director of the Monash Ethics in Stakeholder Relations Research Unit and an associate director of the Centre for Social and Environmental Accounting Research. She is a judge for the Association of Chartered Certified Accountants (ACCA) Australia Sustainability Reporting Awards and was previously a judge for the UK ACCA/AccountAbility Social Reporting Awards. Professor Adams has served as a director and council member of the Institute of Social and Ethical AccountAbility (ISEA). Her current research concentrates on social, community and environmental management, accounting and reporting, and has been published in numerous academic journals of international standing, in professional and business journals, and in books and edited volumes.

Geoff Frost (Chapter 2)

Geoff Frost is senior lecturer in accounting at the School of Business, University of Sydney. His current research concentrates on social and environmental accounting and reporting and has been published in numerous academic and professional journals and edited volumes.

Wendy Webber (Chapter 2)

Wendy Webber is a lecturer in management in the Faculty of Business and Economics, Monash University, Gippsland Campus. Her interests are in organizational aspects of triple bottom line activities, worker participation, equal employment opportunity, strategic human resource management, and new employment relationships.

Adrian Henriques (Chapter 3)

Adrian Henriques is director of JustAssurance, a social enterprise dedicated to sustainability report assurance and also an independent consultant on corporate responsibility and social accountability. Adrian is a council member of AccountAbility and a member of the Association of Chartered Certified Accountants’ (ACCA's) Social and Environmental Committee. He was, until the formation of the Global Reporting initiative (GRI) as an independent entity, a member of their steering committee. Adrian Henriques is professor of accountability and corporate social responsibility at Middlesex University Business School.

Julie Richardson (Chapter 4)

Julie Richardson is a writer, educator and policy analyst in the broad area of sustainable development. She is currently undertaking postgraduate study and research at Schumacher College, UK. Her interests include the application of chaos and complexity theory to environmental change and organizational behaviour. Previously she worked with Forum for the Future as principal sustainability adviser, where she developed and applied sustainability accounting within the corporate sector. She has also acted as a strategy adviser to the UK government in the area of international environmental policy and institutional reform and as an academic and consultant in the area of ecological and development economics. She has published widely in the fields of sustainability, international development and organizational change. Julie Richardson can be contacted by email at

Nancy Bennet (Chapter 5)

Nancy Bennet is based at the Global Reporting Initiative (GRI) Secretariat in Amsterdam seconded by the United Nations Environment Programme's (UNEP's) Division of Technology, Industry and Economics (DTIE). From 1992 to 1999, Nancy Bennet was based in Paris with the UNEP DTIE where she coordinated the Industry Outreach Programme. She represented UNEP on the GRI Steering Committee from late 1997 and facilitated the support to GRI from the United Nations Foundation, led UNEP's train-the-trainer activities in environmental management systems, and managed UNEP's input to the joint UNEP–Sustainability Engaging Stakeholders programme on corporate environmental and sustainability reporting. Before joining UNEP, Nancy Bennet was based in Bangkok at the Chulabhorn Research Institute. While still based in her home country of Canada, she was one of the core team who put together the well-known GLOBE Business and the Environment conferences during 1990 and 1992, which took place in Vancouver, Canada. Nancy is a graduate of the University of British Columbia Faculty of Science.

Cornis van der Lugt (Chapter 5)

Cornis van der Lugt has been based at the United Nations Environment Programme's (UNEP's) Division of Technology, Industry and Economics (DTIE) in Paris since January 2000. He is responsible for industry outreach, the Global Compact of the UN Secretary-General and the Global Reporting Initiative (GRI). He is also coordinator of the annual UNEP consultative meeting with trade and industry associations. over the last three years he has represented UNEP at various international conferences on corporate citizenship and coordinated the launch of the UNEP/International Telecommunications Union (ITU) Global e-Sustainability Initiative (GeSI) with information and communication technology companies. He studied and taught political science and philosophy at the University of Stellenbosch (South Africa), at the Albert-Ludwigs Universität Freiburg (Germany) and at the Rijksuniversiteit Leiden (The Netherlands), where his extensive research focused on the environment. During the 1990s, he also gained professional experience of international environmental diplomacy (on climate change, depletion of the ozone layer, and trade and the environment) as a multilateral diplomat in the South African Foreign Ministry. In 1998 he received his PhD in International Relations, focusing on European Union (EU) environment policy, which was subsequently published in Germany (van der Lugt, 2000).

Jonathon Porritt (Chapter 6)

Jonathon Porritt, co-founder and programme director of Forum for the Future ( and chairman of the UK Sustainable Development Commission (, is a leading writer, broadcaster and commentator on sustainable development. Partly as a result of the kind of approach that he has been pursuing through the Forum, Jonathon was appointed by the UK prime minister as chairman of the new UK Sustainable Development Commission in July 2000. This is the government's principal source of independent advice across the whole sustainable development agenda. In addition, he has been a member of the board of the South-West Regional Development Agency since December 1999, and is co-director of The Prince of Wales's Business and Environment Programme, which runs senior executives’ seminars in Cambridge, Salzburg and the US. Jonathon is a trustee of the UK World Wide Fund For Nature (WWF-UK) and vice-president of the Socialist Environment Resources Association (SERA).

He was formerly director of Friends of the Earth (1984–1990); co-chair of the Green Party (1980–1983), of which he is still a member; chairman of the United Nations Environment Programme-UK (UNEP-UK) (1993–1996); and chairman of Sustainability South-West, the South-West Round Table for Sustainable Development (1999–2001). His most recent book is Playing Safe: Science and the Environment (2000). In January 2000, Jonathon Porritt received a CBE for services to environmental protection.

Rob Gray (Chapter 7)

Robert Gray is professor of accounting and director of the Centre for Social and Environmental Accounting Research at the University of Glasgow. He is a qualified chartered accountant, editor of Social and Environmental Accounting Journal and joint editor of the BAR Research Register. He is the author or coauthor of over 200 books, monographs, chapters and articles, primarily on social and environmental accounting, sustainability, social responsibility and education.

Markus Milne (Chapter 7)

Markus J Milne holds the position of associate professor of accounting at the University of Otago, New Zealand. Markus has published extensively in international accounting and business journals on many aspects of social and environmental accounting and reporting. He currently serves on the editorial boards of six international accounting and business journals. Markus is currently involved in a three-year research programme on New Zealand business and sustainability supported by the Royal Society of New Zealand. Markus’ research interests also closely align with many other interests he has in the outdoors, including rock climbing, mountaineering, and search and rescue.

Deborah Doane (Chapter 8)

Deborah Doane is head of corporate accountability at the New Economics Foundation. As chair of the Corporate Responsibility Coalition (CoRE), she is a leading advocate for mandatory social and environmental reporting, and is a member of the independent operating and Financial Review Working Group, making recommendations on reporting for forthcoming revisions to company law. She is a frequent writer, lecturer and media commentator on corporate accountability, ethical business and sustainable development issues. Previously, Deborah Doane was director of the Humanitarian ombudsman Project, which established an International Ombudsman for Humanitarian Aid, now based in Geneva. originally from Canada, she has an MSc in development studies from the London School of Economics and a BA (Hons) from Carleton University, ottawa, Canada.

Rupesh Shah (Chapter 9)

Rupesh Shah is an action researcher with the New Academy of Business. He conducts research and education to support people acting for more sustainable patterns of human development. He works through a family of learning methodologies that are people-centred, including engagement in personal enquiry, developing collaborative sense-making and action-oriented methods. His work draws attention to ‘ways of thinking’, languages and systemic issues of power. He has a particular interest in exploring methods of personal and organizational change for creating ecological and people-centred societies. He also has fun in a community-energized organic garden near where he lives in Bath.

Rupert Howes (Chapter 10)

Rupert Howes is director of Forum for the Future's Sustainable Economy Programme. He is a qualified chartered accountant and has an MSc in environmental technology from Imperial College (1992) and a first degree in economics from Sussex University (1985). Rupert Howes was a research fellow at the Science Policy Research Unit (SPRU) at Sussex University during 1995–1996 and researcher at the International Institute for Environment and Development (IIED) during 1992–1995. He also has freelance and consultancy experience with several other environment and development non-governmental organizations (NGos), including the World Wide Fund For Nature (WWF-International) and the Institute for European Environmental Policy (IEEP). He joined Forum for the Future in January 1997. His current projects include work on capital markets and the environment, the transformation of the UK energy sector, material and resource management, and local and regional economic development. His own major research areas include corporate environmental and sustainability accounting and reporting, sustainable agriculture and integrated land-use management, ecological tax reform and environmental taxation, and climate change.

Tom Baxter (Chapter 11)

Tom Baxter is a chemical engineer with 30 years’ experience. He has worked for BP and other major operators. He is currently the technical director of Genesis oil and Gas Consultants in Aberdeen, Scotland.

Jan Bebbington (Chapter 11)

Jan Bebbington is a professor of accountancy at the University of Aberdeen, Scotland. Her research focuses on how business conceptualizes sustainable development and seeks to incorporate the principles of sustainable development into their business processes.

David Cutteridge (Chapter 11)

David Cutteridge is a self-employed consultant at Inchferry Consulting in Aberdeen, Scotland, having worked for 25 years for BP where he was, among other roles, their sustainable development coordinator in Scotland.

Alex MacGillivray (Chapter 12)

Alex MacGillivray is a senior associate of the New Economics Foundation, a leading UK think tank. Over the past 15 years he has worked on, and written widely about, business strategy and sustainable development. He lives in France and can be contacted by email at

Ros Oakley (Chapter 13)

Ros Oakley is project director of Project SIGMA. The SIGMA (sustainability integrated guidelines for management) project is developing an integrated approach for organizations to manage sustainability issues in order to improve their social, economic and environmental performance. It is a partnership of AccountAbility, the British Standards Institute and Forum for the Future, and is backed by the UK government's Department of Trade and Industry (DTI). The project works directly with a number of leading companies.

Ros Oakley has a track record of working for social change – first, working for public policy changes and, increasingly, looking at the contributions that business and other organizations can make. She has more than a decade's experience working for NGOs, particularly in the disability field.

Ian Buckland (Chapter 13)

Ian Buckland has over ten years’ experience of strategic environmental and sustainability consultancy with major UK organizations. As well as his diverse client portfolio, his research on governance has been published by the Centre for Tomorrow's Company and his pieces on socially responsible investment, stakeholder engagement and sustainable marketing, among other issues, have appeared in several practitioner journals. Ian Buckland is a senior adviser for Sd3 Ltd. Sd3 are client managers on Project SIGMA.

Paul Monaghan (Chapter 14)

Paul Monaghan joined the Co-operative Bank in 1994 and established the bank's Ecology Unit. The unit's activities cover three areas: operational performance, business development and corporate affairs. In 1997, Paul established a Partnership Development Team, tasked with assessing the degree to which the Co-operative Bank delivers value to a range of partners (for example, staff, customers and local community) and whether value is delivered in an ecologically sound and socially responsible manner. In April 1998, the team produced a ground-breaking first partnership report; this was commended as the best social and stakeholder report in both the UK and Europe. In 2003 he became the head of sustainable development of the newly formed Cooperative of Financial Services (CFS). Paul Monaghan is an elected member of the Council of the Institute of Social and Ethical AccountAbility. He is also a member of the World Wide Fund For Nature's (WWF-UK's) Programme Committee (where he advises on strategy and work programme); a member of the British Bankers’ Association's Environmental Issues Advisory Panel; a director of Sustainability North-West; and a member of the Social Performance Indicators for the Finance Industry (SPI-Finance) Reporting Committee (which is due to announce a supplement to the pending Global Reporting Initiative for the financial services sector).

Vernon Jennings (Chapter 15)

Vernon Jennings is an independent sustainable development consultant. He has also been vice president of stakeholder relations for Novo Nordisk A/S and director of Sustainability, the sustainable business consultancy. Vernon Jennings can be contacted by email at