... accountability that deals with...Environmental and Social tax reform.... Public procurement and investment... (Kolk, 2000). The model below shows that Tesco is at Stage 4.3 - Comparability whereas Morrisons is at Stage 3 - Descriptive. Both of these businesses can be improved in order to reach the next stage which also can be seen in the model below. Model 1) The UNEP/Sustainability Reporting Model Applied to Supermarkets Stage Characteristics Supermarkets (3) Descriptive * Annual reporting linked to environmental and management system, but more text then figures Morrisons is currently at this stage. (4) State of the art (4.3) Comparability * External verification * Reporting against recognised global standards * Detailed financial information * Mulit-way (active) stakeholder dialogue in all countries Tesco is currently at this stage whereas Morrisons need to work on this stage (5) Sustainability Company Responsibility * Full - standardised, state of the art ...reporting * True and fair view of global and local impacts ... * Responsible lobbying * International and external evaluation of social and ...

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