Making the intangible count – counting the intangible : A report on current learning from a UK food retailer

Purpose – To examine the practical application of two emerging guidelines for the disclosure and assurance of corporate sustainability performance – the ABI Disclosure Guidelines on Socially Responsible Investment and the AA1000 Assurance Standard. Design/methodology/approach – By reviewing the practical implementation of these two emerging guidelines within a UK retailer. It explores their complementarity, and their potential application for internal learning as well as external credibility. Findings – Emphasises the need for a flexible application of these tools to provide a multi‐lensed view of organisational performance, but also emphasises the importance of a unifying analysis that has resonance across an organisation – from boardroom to shop‐floor – and with external stakeholders. Research limitations/implications – It is not an exhaustive list and apart from one UK book all the rest are US publications which perhaps limits its usefulness elsewhere. Practical implications – A very useful source of information and a case study for managers planning to implement reporting of intangibles, linking into corporate governance and corporate social responsibility. Originality/value – This paper fulfils an identified information/resources need and offers practical help to an individual starting out on this type of programme.