Accountability*
The ability (of an organisation, project or institution) to provide an account of its activities both as an explicit record of them and as an acceptance of responsibility for them.

Accounting*
The systematic development, tracking and analysis of information about the social, ethical, environmental and economic affairs of an organisation for the benefit of one or more of its stakeholders.

Benchmark*
A measurable variable used as a baseline or reference in evaluating the performance of an organisation.

Empowerment
Empowerment makes it possible to upgrade the performance of an organisation through greater delegation of authority to act. It encourages and enfranchises employees to make decisions and take more responsibility for their actions.

NGO
Non-governmental organisation. A collective term for voluntary groups that work for a particular cause, for example environmental protection, human rights or consumer interests.

Performance*
The impact of an organisation on its stakeholders, particularly in dimensions in which they hold it accountable. This may be assessed from its records, actions and stakeholder views.

Rehabilitation case
A rehabilitation case is a case where, due to health reasons, an employee is unable to continue his or her present job either for an extended period or permanently, and where rehabilitation is therefore necessary.

Social (the concept)*
Relating to 'society', ie the systems of interrelationships connecting people together.

Stakeholder*
A set of individuals, groups or organisations, which affect and/or are affected by an organisation. Stakeholders may be internal or external.

Sustainable development
Sustainable development was defined in "Our Common Future" ­ the Brundtland Report of the World Commission on Environment and Development (1987) ­ as "development that meets the needs of the present without compromising the ability of future generations to meet their own needs". Sustainable development does not mean a return to a pre-industrial era, but calls for continued economic growth, with business and industry acknowledging and taking responsibility for their impact on society and the environment.

Triple Bottom Line*
The three dimensions ­ financial, social and environmental ­ in which a sustainable organisation must perform.

Verification*
The analysis by an external auditor, of the validity, meaningfulness and completeness of an organisation's records, reports or statements.

*Source: New Economics Foundation; Institute of Social & Ethical AccountAbility, 1998