In India, a lack of accountability is considered the key reason for the failure of most development programs. Most poverty alleviation programs are riddled with inefficiency, absenteeism, incompetence, and corruption. This has resulted in poor service delivery, and to ordinary citizens losing...

Arguably the most important step in the measurement and reporting of an organization’s performance is completion of a materiality determination beforehand. At base, materiality determinations address the all-important question of what the scope and criteria for analysis must be in each case,...

Businesses have a significant impact on people’s economic and social conditions, as well as on environmental outcomes. This paper presents an overview of the various kinds of initiatives aimed at measuring or reporting on business’ impact, or certain aspects of it. It shows that despite the...