KPI Reporting in the Cooperative Financial Services Sector, Daphne Rixon, PhD, FCMA
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1 KPI Reporting in the Cooperative Financial Services Sector, Daphne Rixon, PhD, FCMA
2 Agenda Purpose Literature Review Methodology Findings Conclusions
3 Purpose Investigate extent to which KPIs reported by financial services coops (credit unions and insurance) reflect 7 th principle concern for community Examine how concern for community can be used to demonstrate coop difference through social and environmental performance reporting
4 Accounting Firms Sustainability Information and Guidance Firm Report KPMG Grant Thornton Ernst & Young (E&Y) PriceWaterhouseCoo pers (PWC) KPMG Survey of Corporate Social Responsibility Reporting (2013) How to set, measure and report on your sustainability (2015) Sustainability Reporting the time is now (2014) Tomorrow s Corporate Reporting A critical system at risk (2011)
5 Sustainability Reporting Historically, sustainability reporting purview of idealists, now more norm KPMG debate moved from should companies issue sustainability reports to a discussion of what should be included E&Y Sus. Reporting moved from innovator and early adopter stage into mainstream business practice
6 Sustainability Reporting Regulators may eventually consider mandatory sustainability reporting could increase stakeholder awareness re social and environmental reporting Growing interest in sustainability reporting positive resulted in wide array of frameworks
7 Sustainability Frameworks Global Reporting Initiative (GRI) Sustainability Accounting Standards Board (SASB) International Integrated Reporting Council (IIRC) Carbon Disclosure Project (CDP) ISO 14000, Dow Jones Sustainability Indexes FTSE4Good AccountAbility: AA1000 Standards
8 Reporting Harmonization GRI most widely used Growing interest in IIRC Harmonization and standardization will help sustainability reporting to be universally accepted
9 Methodology Case study comprised of documentary review of annual reports, performance reports and websites of Canada s largest 5 banks and 3 largest insurance companies Identified social and environmental KPIs reported Findings from documentary review compared to results of prior studies by Rixon (2013) and Beaubien and Rixon (2012 and 2014) of 21 financial services coops
10 KPI Coop Financial Services KPIs Correlated to Concern for Community Number Coops Reporting Community Donations, volunteerism 17 3 Emissions 5 7 Gas used 4 1 Electricity used 1 2 Recycling 2 2 Paper 4 2 Total mileage 2 1 Water used 4 1 Source: Rixon (2013) and Beaubien & Rixon (2012 & 2014) Number of Measures
11 Research Findings: Social and Environmental KPIs reported by Financial Institutions KPI Number FIs Reporting Community Donations, volunteerism 8 18 Emissions 5 4 Sustainable travel 3 5 Energy used 5 5 Recycling 3 2 Paper 6 5 Financial energy efficient projects 3 5 Water consumption, tress planted 1 1 Employee perception, resp. suppliers 1 1 Source: Documentary Review Banks and Insurance Companies Number of Measures
12 Research Findings KPIs reported by financial institutions not by coops that would be beneficial in demonstrating the coop difference: Number low income families supported Community development loans Commitment to social finance Aboriginal customers and businesses
13 Research Findings FI s reported 29 KPIs that could be classified as environmental indicators Most commonly reported KPIs by FIs paper usage, emissions and energy savings FS coops reported emissions, electricity, mileage reduction and paper consumption FS coops reported fewer measures than FIs related to community and environment
14 Theoretical Underpinnings Communities of Practice Theory (CoPT) by Lave & Wenger (1998) Used in organizational and accounting literature to explain organizational learning, professional behavior and industry best practices Community member can be individual or organization; can be part of multiple communities
15 Theoretical Underpinnings CUs may be a substantial entity within a community of CUs, but be junior player in wider community of FIs Practices such as GRI and IIRC adopted by FIs in various sub-communities such as banks Vancity (Canada) large CU adopted IIRC and the Co-operators (Canada) intends to adopt IIRC
16 Conclusions Investor-owned FIs sustainability reporting comparable and often superior to financial services coops FIs have greater number of KPI than financial services coops Commonality on community donations, emissions, electricity usage, virtual meetings, mileage reduction, paper consumption and waste disposal
17 Conclusions Time has come for a specialized set of cooperative KPIs that reflect the 7 principles and in particular, highlight the coop difference through environmental and social reporting Future research new model comprised of 15 KPIs to measure social and environmental performance reporting accompanied by definitions and calculation methodologies Provide valid benchmark data for coops
18 Journal of Co-operative Accounting and Reporting (JCAR) Special Issue Environmental and social reporting by cooperatives Peer reviewed, online, topics include: Measurement and analysis Financial management Public responsibility and ethics Knowledge and innovation management Systems management
19 Cooperative Management Education Master of Management, Co-operatives and Credit Unions Graduate Diploma in Co-operative Management Bilingual Certificate in Co-operative Management (French/English) offered by
20 Cooperative Management Education International management education designed to develop exceptional management skills among current and future co-operative sector leaders. Part-time Online Executive Style Multi-sector Program options: Master s Program (3 years) Graduate Diploma (20 months) Bilingual (Fr/Eng) Certificate (10 months) with Université de Sherbrooke Part-time, executive style learning Face to face orientation at the start of the program Courses are delivered using an Online Learning Platform Use your cooperative as a case study throughout the program Master s degree include a study tour to Italy or Spain
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