John Watt Civil Engineering, University of Strathclyde Elsa Joao (First Supervisor) – Civil Engineering, University of Strathclyde Ian Thomson (Second Supervisor) – Accounting and Finance, University of Strathclyde Determining the Strength of Sustainability Auditing Methods Sustainable use of natural, human and economic capital is the great 21 st century challenge Accountability, measurement of resource use and evidencing of outcomes are crucial when implementing sustainability strategies, providing decision making tools, long term comparability and benchmarks for best practice and future goals However, variations in organisational perceptions of sustainability affect applications of key performance indicators and benchmark data, creating issues of accuracy, consistency and comparability across industries, sectors and economies Introduction The Research Problem Sustainability is a multifaceted concept Weak sustainability substitutes natural materials and services with manufactured goods and services Strong sustainability principles state that natural materials and services cannot be duplicated This study will investigate sustainability auditing methods and the degree to which they reinforce the substitutability paradigm of weak sustainability or support the principles of strong sustainability Method Empirical research will be undertaken in three phases 1.Analysis and ranking of a series of sustainability auditing tools according to criteria based upon Neumayer’s theory of weak and strong sustainability 2.Case study of a selection of the perceived strongest and weakest tools in practice, using relevant organisations and projects 3.Re-examination of the ranking and findings of first phase based on second phase findings Social Enterprise Focus The research will use the social enterprise sector for case studies ‘Organisations seeking business solutions to social problems’ (Thompson and Doherty 2006: 362) Social enterprise in Scotland has organisations, 21,000 employees and combined turnover of £1bn per annum: as important to Scotland’s economy as tourism! Social enterprise has huge importance in the growth of a sustainable Scottish economy and should, in theory, be the benchmark of sustainable industrial development Research Outcomes Do sustainability auditing methods reflect weak or strong sustainability? The analysis will be transferable to different sectors and will critique a selection of widely used auditing tools Research will uncover the extent to which the tools themselves or organisational culture and comprehension of sustainability influences the substitutability paradigm Potential Contributions Knowledge and Policy Contributions Among the first research to assess social and environmental auditing tools from a weak or strong sustainability perspective Creation of an Evaluatory Framework for sustainability auditing methods Potential review of government or industry approved sustainability measurement tools A map/typology of social enterprises in Scotland References: Neumayer, E. (2010) Weak versus Strong Sustainability, 3 rd Ed., Elgar, UK Thompson, J., Doherty, B. (2006) ‘The diverse world of social enterprise: A collection of social enterprise stories’, International Journal of Social Economics, Vol. 33, No. 5/6, pp Strong Sustainability Weak Sustainability Economy Environment Society Economy SocietyEnvironment