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WHAT DOES ACCOUNTABILITY MEAN FOR DIRECTORS AND CORPORATIONS?
NON-FINANCIAL ACCOUNTABILITY
HOW DOES ONE ACCOUNT
WHY ACCOUNT
SPECIFIC MANDATES FOR ACCOUNTING

Why Account?
All organisation, committed to the ideals of corporate citizenship, sustainable development and human rights, desiring to go beyond marketing “form” to demonstrating “substantive” positive impact are enjoined to design, develop, implement and continually improve a performance management system.
In this day of globalisation and “modern diplomacy” wherein many multinational and national corporations assert influence beyond their organisational boundaries, and where they are potentially abusers or custodians of human rights and sustainable development, the accountability mandate is undisputed.
The pressure for an accountability mandate differs depending on the sector in which an organisation operates. For governments, the drivers are political and legislative. Shareowner value, influenced by consumer activism and legislative requirements, is the business catalyst. Fiduciary duties, vis a vis beneficiaries and donors, compels civil society organisations to account

Although they may have different motivations to account for their performance, organisations share the need to meaningfully demonstrate that they are living up to stakeholder expectations and are able to balance this with their obedience to the laws of the land, their missions and resource capability.
 

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