Linking Culture and the Environment

198 Tourism and Poverty Alleviation
of sustainable development (UN, 1997). Elkington (1997) referred to this
simultaneous pursuit of economic prosperity, environmental quality and
social equity as the ‘triple bottom-line’ of sustainable development.
Elkington’s (1997) book supported the view that companies were accountable
for their impact on sustainability through the triple bottom-line, and
that accountants had a role to play in measuring, auditing, reporting and
rating risks and benchmarking it (rather than simply addressing finances).
Subsequently, the 7th Session of the UN Commission on Sustainable
Development (CSD) reinforced the need to consider the triple bottom-line,
and stressed that sustainable consumption included ‘meeting the needs of
present and future generations for goods and services in ways that are
economically, socially and environmentally sustainable’ (CSD, 1999). Other
parties suggested that sustainable development should be carried out
within the context of an open and accountable system of governance
(Robins and Roberts, 2000), and should also address poverty and inequality
(Smith, 1992).
Ten years after the first Earth Summit in Rio de Janeiro, the World
Summit on Sustainable Development (WSSD) was held in Johannesburg.
The WSSD reaffirmed that sustainable development was a central element
of the international agenda, and its meaning was broadened and strengthened,
particularly with regard to important linkages between poverty, the
environment and use of natural resources (UN/DESA, 2002). In South
Africa, the King Report on Corporate Governance (King I), published in
1994, incorporating a Code of Corporate Practices and Conduct, was the
first of its kind in the country and was aimed at promoting the highest
standards of corporate governance in South Africa. Over and above the
financial and regulatory aspects of corporate governance, King I advocated
an integrated approach to the good governance in the interests of a wide
range of stakeholders. Subsequently King II acknowledged that there is a
move away from the financial bottom-line to the triple bottom-line, regarding
the economic, environmental and social aspects of company activities.
The Global Reporting Initiative (GRI) released sustainability reporting
guidelines and indicators (GRI, 2002b). There was an increasing emphasis
on demonstrating processes and performance by companies which contributed
towards sustainable development.
Sustainable tourism
In 1997 Krippendorf argued that the world needed a new, less exploitative
form of tourism that could be considered regarding its capacity to contribute
to gross national happiness, by measuring ‘higher incomes, more satisfying
jobs, social and cultural facilities, and better housing’ (Krippendorf, 1987).
The concept of ‘sustainable tourism’ has evolved since Krippendorf’s statement
was made, and Butler (1993) defined ‘sustainable development in the
context of tourism’ as: