A tool to evaluate the process of triple bottom line reporting:

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(1)

A tool to evaluate the process

of triple bottom line reporting:

Increasing the potential for change

PRESENTED BY

Michael Mitchell

(2)

Overview:

1. TBL reporting – focus on process

2. Evaluation framework for TBL reporting

3. Case study preliminary reflections

(3)
(4)

TBL Reporting:

Annual reports

by organisations

to account for their

T

riple

B

ottom

L

ine

TBL

Reports:

“…

economic

prosperity,

“…

environmental

quality and

“…

– the element which business

“…

has preferred to overlook –

(5)

TBL Reporting:

Can

T

riple

B

ottom

L

ine reporting

lead to enhanced sustainability?

Research question:

(6)

TBL Reporting:

Can

T

riple

B

ottom

L

ine reporting

lead to enhanced sustainability?

Hypothesis:

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TBL Reporting:

Can

T

riple

B

ottom

L

ine reporting

lead to enhanced sustainability?

Hypothesis:

No,

TBL

reporting will

not

lead

to enhanced sustainability

(8)

TBL Reporting:

Can

T

riple

B

ottom

L

ine reporting

lead to enhanced sustainability?

What about:

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TBL Reporting:

Can

T

riple

B

ottom

L

ine reporting

lead to enhanced sustainability?

What about:

Is there any potential that

TBL

reporting can be used

as an agent for change?

(10)

TBL Reporting:

Annual reports

by organisations

to account for their

T

riple

B

ottom

L

ine

TBL

Reports:

(11)

TBL Reporting:

Annual reports

by organisations

to account for their

T

riple

B

ottom

L

ine

TBL

Reports:

(12)

TBL Reporting:

Annual reports

by organisations

to account for their

T

riple

B

ottom

L

ine

TBL

Reports:

- Identifying sustainability issues

- Setting sustainability related objectives

- Using indicators to monitor progress

- Engaging staff & other stakeholders

(13)

TBL Reporting:

Annual reports

by organisations

to account for their

T

riple

B

ottom

L

ine

TBL

Reports:

Doesn’t

end with

the report

(14)

TBL Reporting:

Annual reports

by organisations

to account for their

T

riple

B

ottom

L

ine

TBL

Reports:

(15)
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TBL

Report

ing

:

Ongoing cycle of

- learning?

- capacity building?

- practical changes?

- leading to a sustainable future

?

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TBL

Report

ing

:

Ongoing cycle of

- learning?

- capacity building?

- practical changes?

- leading to a sustainable future

?

(18)
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Answering the research question:

1. Develop criteria upon which to evaluate how to

make TBL reporting more effective as an agent

for change based on a review of TBL reporting

case studies in the literature

2. Become involved in case study research with

Murrumbidgee Irrigation as it develops a TBL

reporting process

(20)
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TBL Reporting Evaluation Framework

(22)

TBL Reporting Evaluation Framework

Not

of TBL reports

A tool to evaluate

the

process

of reporting

as an agent for change

(23)

TBL Reporting Evaluation Framework

10. collaboration with others 9. organisational changes 8. time for reflection

7. solutions to problems; trade-offs

6. locally relevant; indicators understood 5. social and equity issues included

4. reflection on impacts across the TBL 3. leaders committed

2. stakeholders have a voice 1. all stakeholders involved

Criteria for evaluation

(attribute to achieve desired outcome)

How should we be doing it?

Ongoing reflection and action May challenge business-as-usual

What should we be doing?

Consider all TBL issues

Identify unsustainable practices

Who should be involved and how?

Collectively ‘owned’

Desired outcomes

of TBL reporting

(24)

TBL Reporting Evaluation Framework

How should we be doing it? Ongoing reflection and action May challenge business-as-usual What should we be doing?

Consider all TBL issues

Identify unsustainable practices Who should be involved and how? Collectively ‘owned’

Desired outcomes

of TBL reporting

10. collaboration with others 9. organisational changes 8. time for reflection

7. solutions to problems; trade-offs

6. locally relevant; indicators understood 5. social and equity issues included

4. reflection on impacts across the TBL 3. leaders committed

2. stakeholders have a voice 1. all stakeholders involved

Criteria for evaluation

(25)

TBL Reporting Evaluation Framework

10. collaboration with others 9. organisational changes 8. time for reflection

7. solutions to problems; trade-offs

6. locally relevant; indicators understood 5. social and equity issues included

4. reflection on impacts across the TBL 3. leaders committed

2. stakeholders have a voice 1. all stakeholders involved

Criteria for evaluation

(attribute to achieve desired outcome)

How should we be doing it?

Ongoing reflection and action May challenge business-as-usual What should we be doing?

Consider all TBL issues

Identify unsustainable practices

Who should be involved and how?

Collectively ‘owned’

Desired outcomes

of TBL reporting

(26)

TBL Reporting Evaluation Framework

10. collaboration with others 9. organisational changes 8. time for reflection

7. solutions to problems; trade-offs

6. locally relevant; indicators understood

5. social and equity issues included 4. reflection on impacts across the TBL

3. leaders committed

2. stakeholders have a voice 1. all stakeholders involved

Criteria for evaluation

(attribute to achieve desired outcome)

How should we be doing it?

Ongoing reflection and action May challenge business-as-usual What should we be doing?

Consider all TBL issues

Identify unsustainable practices

Who should be involved and how?

Collectively ‘owned’

Desired outcomes

of TBL reporting

(27)

TBL Reporting Evaluation Framework

10. collaboration with others 9. organisational changes 8. time for reflection

7. solutions to problems; trade-offs

6. locally relevant; indicators understood

5. social and equity issues included 4. reflection on impacts across the TBL 3. leaders committed

2. stakeholders have a voice 1. all stakeholders involved

Criteria for evaluation

(attribute to achieve desired outcome)

How should we be doing it?

Ongoing reflection and action May challenge business-as-usual What should we be doing?

Consider all TBL issues

Identify unsustainable practices

Who should be involved and how?

Collectively ‘owned’

Desired outcomes

of TBL reporting

(28)

TBL Reporting Evaluation Framework

10. collaboration with others 9. organisational changes 8. time for reflection

7. solutions to problems; trade-offs

6. locally relevant; indicators understood 5. social and equity issues included

4. reflection on impacts across the TBL 3. leaders committed

2. stakeholders have a voice 1. all stakeholders involved

Criteria for evaluation

(attribute to achieve desired outcome)

How should we be doing it?

Ongoing reflection and action May challenge business-as-usual What should we be doing?

Consider all TBL issues

Identify unsustainable practices

Who should be involved and how?

Collectively ‘owned’

Desired outcomes

of TBL reporting

(29)

TBL Reporting Evaluation Framework

10. collaboration with others 9. organisational changes 8. time for reflection

7. solutions to problems; trade-offs

6. locally relevant; indicators understood 5. social and equity issues included

4. reflection on impacts across the TBL 3. leaders committed

2. stakeholders have a voice 1. all stakeholders involved

Criteria for evaluation

(attribute to achieve desired outcome)

How should we be doing it? Ongoing reflection and action May challenge business-as-usual

What should we be doing?

Consider all TBL issues

Identify unsustainable practices

Who should be involved and how?

Collectively ‘owned’

Desired outcomes

of TBL reporting

(30)

TBL Reporting Evaluation Framework

10. collaboration with others

9. organisational changes

8. time for reflection

7. solutions to problems; trade-offs

6. locally relevant; indicators understood 5. social and equity issues included

4. reflection on impacts across the TBL 3. leaders committed

2. stakeholders have a voice 1. all stakeholders involved

Criteria for evaluation

(attribute to achieve desired outcome)

How should we be doing it?

Ongoing reflection and action

May challenge business-as-usual

What should we be doing?

Consider all TBL issues

Identify unsustainable practices

Who should be involved and how?

Collectively ‘owned’

Desired outcomes

of TBL reporting

(31)

TBL Reporting Evaluation Framework

10. collaboration with others

9. organisational changes 8. time for reflection

7. solutions to problems; trade-offs

6. locally relevant; indicators understood 5. social and equity issues included

4. reflection on impacts across the TBL 3. leaders committed

2. stakeholders have a voice 1. all stakeholders involved

Criteria for evaluation

(attribute to achieve desired outcome)

How should we be doing it?

Ongoing reflection and action

May challenge business-as-usual

What should we be doing?

Consider all TBL issues

Identify unsustainable practices

Who should be involved and how?

Collectively ‘owned’

Desired outcomes

of TBL reporting

(32)

TBL Reporting Evaluation Framework

10. collaboration with others

9. organisational changes

8. time for reflection

7. solutions to problems; trade-offs

6. locally relevant; indicators understood 5. social and equity issues included

4. reflection on impacts across the TBL 3. leaders committed

2. stakeholders have a voice 1. all stakeholders involved

Criteria for evaluation

(attribute to achieve desired outcome)

How should we be doing it?

Ongoing reflection and action May challenge business-as-usual

What should we be doing?

Consider all TBL issues

Identify unsustainable practices

Who should be involved and how?

Collectively ‘owned’

Desired outcomes

of TBL reporting

(33)

TBL Reporting Evaluation Framework

10. collaboration with others

9. organisational changes

8. time for reflection

7. solutions to problems; trade-offs

6. locally relevant; indicators understood 5. social and equity issues included

4. reflection on impacts across the TBL 3. leaders committed

2. stakeholders have a voice 1. all stakeholders involved

Criteria for evaluation

(attribute to achieve desired outcome)

How should we be doing it?

Ongoing reflection and action May challenge business-as-usual

What should we be doing?

Consider all TBL issues

Identify unsustainable practices

Who should be involved and how?

Collectively ‘owned’

Desired outcomes

of TBL reporting

(34)

TBL Reporting Evaluation Framework

1. Literature search for TBL & other related case studies

2. Selection for in-depth review

(corporate – 10; public sector – 5; other – 6)

3. Reviews leading to identification of criteria

4. Engagement with authors

5. Synthesis: grouping criteria into themes

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TBL Reporting Evaluation Framework

X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X Other Public sector Corporate reporting

collaboration with others organisational changes time for reflection

solutions to problems locally relevant indicators social and equity included impacts across the TBL leaders committed

stakeholders have a voice all stakeholders involved

(36)

TBL Reporting Evaluation Framework

1. Can be applied in a wide variety of contexts

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TBL Reporting Evaluation Framework

1. Can be applied in a wide variety of contexts

2. Useful for upfront thinking – to set direction

3. Useful to reflect on progress to date

(38)

TBL Reporting Evaluation Framework

1. Can be applied in a wide variety of contexts

2. Useful for upfront thinking – to set direction

3. Useful to reflect on progress to date

4. Part of broader PhD research project –

Case study with Murrumbidgee Irrigation

5. Potential to trial further in irrigation industry

through future CRC IF projects

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Preliminary Reflections

Can TBL reporting lead to enhanced sustainability?

(42)

Preliminary Reflections

Can TBL reporting lead to enhanced sustainability?

Staff involved

(43)

Preliminary Reflections

Can TBL reporting lead to enhanced sustainability?

Staff involved

BUT reports are about shaping perceptions

(44)

Preliminary Reflections

Can TBL reporting lead to enhanced sustainability?

Staff involved

BUT reports are about shaping perceptions

Sustainability –

“learning from doing” (Bell & Morse 2004)

Having to face some difficult questions

(45)

Preliminary Reflections

Can TBL reporting lead to enhanced sustainability?

Staff involved

BUT reports are about shaping perceptions

Sustainability –

“learning from doing” (Bell & Morse 2004)

Having to face some difficult questions

BUT questions focus on constraints on influence

(46)

Preliminary Reflections

Can TBL reporting lead to enhanced sustainability?

Staff involved

BUT reports are about shaping perceptions

Sustainability –

“learning from doing” (Bell & Morse 2004)

Having to face some difficult questions

BUT questions focus on constraints on influence

Collaboration required?

(47)

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