embedding sustainability in organizational culture - Network for ...

Chapter 1: 4: Introduction Clarifying expectations
38
of the organization’s safety programs by trained internal staff from a department
dedicated to measuring performance effectiveness making use of validated tools
adapted from related industries.
These studies point to the need to better understand the role of auditing in shaping a
culture of sustainability.
assessment: Weakly supported
vERify: Engage an outside party to compare the organization’s activities with
corresponding specifications or requirements
• Engage third-party auditors to conduct performance verification
• Engage third-party auditors to conduct report-content verification
Third party verification involves hiring independent auditors to conduct assurance
assessments on either sustainability performance or sustainability reporting. While
third-party verification is commonplace for financial performance and reporting, it
is much less prevalent for sustainability information. The issue of the necessity and
value of third-party verification is still a matter of debate, but the practice is on the
rise, suggesting that it is increasingly viewed as important for credibility (Blackburn,
2007). The role of third-party verification in building and sustaining cultures of
sustainability is one that remains to be explored by researchers.
assessment: proposed but not tested