In the article 'leveraging the qbl...' (#^https://www.linkedin.com/pulse/leveraging-qbl-how-can-organisations-become-truly-responsible-iyer/?lipi=urn%3Ali%3Apage%3Ad_flagship3_profile_view_base_post_details%3B40C8ibS9RcSSk60IhrsCfA%3D%3D
, both via the platform 'wokenup' ) the following statement is made:
"All other parameters are perception based and we base our decisions on self reported data which is usually available from public domain. Even for the Triple Bottom Line as it exists, there is no audit of the other P’s and we do not hear of any organisation that puts out an Audited Environmental Balance Sheet, or an Audited Social Balance Sheet"
This conclusion is questionable, due to the existence of organisations such as B Work (who have recently announced development of the UN SDG management web site tool) and Carbon Disclosure Project to name two examples. There are also initiatives such as Life Cycle Assessment to evaluate environmental impacts of products and services, using parameters such as global warming potential (agreed by peer-review consensus) for evaluation.