A tool to evaluate the process of triple bottom line reporting: Increasing the potential for change PRESENTED BY SUPERVISORS Michael Mitchell Allan Curtis & Penny Davidson
Overview: 1. TBL reporting focus on process 2. Evaluation framework for TBL reporting 3. Case study preliminary reflections
TBL Reports:
TBL Reports: Reporting: Annual reports by organisations to account for their Triple Bottom Line economic prosperity, environmental quality and the element which business has preferred to overlook social justice. (Elkington, 1998, p. 72)
Research TBL Reporting: question: Can Triple Bottom Line reporting lead to enhanced sustainability?
Research TBL Reporting: question: Can Triple Bottom Line reporting lead to enhanced sustainability? Hypothesis:
Research TBL Reporting: question: Can Triple Bottom Line reporting lead to enhanced sustainability? Hypothesis: No, TBL reporting will not lead to enhanced sustainability
Research TBL Reporting: question: Can Triple Bottom Line reporting lead to enhanced sustainability? What about:
Research TBL Reporting: question: Can Triple Bottom Line reporting lead to enhanced sustainability? What about: Is there any potential that TBL reporting can be used as an agent for change?
TBL Reports: Reporting: Annual reports by organisations to account for their Triple Bottom Line
TBL Reports: Reporting: Annual reports by organisations to account for their Triple Bottom Line
- Identifying sustainability issues - Setting sustainability related objectives - Using indicators to monitor progress - Engaging staff & other stakeholders - Developing strategies and making changes TBL Reports: Reporting: Annual reports by organisations to account for their Triple Bottom Line
TBL Reports: Reporting: Annual reports by organisations to account for their Triple Bottom Line Doesn t end with the report
TBL Reports: Reporting: Annual reports by organisations to account for their Triple Bottom Line
TBL Reporting:
TBL Reporting: Ongoing cycle of - learning? - capacity building? - practical changes? - leading to a sustainable future?
[ = the research question ] TBL Reporting: Ongoing cycle of - learning? - capacity building? - practical changes? - leading to a sustainable future?
Answering the research question:
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
TBL Reporting Evaluation Framework
TBL Reporting Evaluation Framework Not of TBL reports
TBL Reporting Evaluation Framework Not of TBL reports A tool to evaluate the process of reporting as an agent for change
TBL Reporting Evaluation Framework Criteria for evaluation (attribute to achieve desired outcome) 1. all stakeholders involved 2. stakeholders have a voice Desired outcomes of TBL reporting Who should be involved and how? Collectively owned 3. leaders committed 4. reflection on impacts across the TBL 5. social and equity issues included 6. locally relevant; indicators understood 7. solutions to problems; trade-offs 8. time for reflection 9. organisational changes What should we be doing? Consider all TBL issues Identify unsustainable practices How should we be doing it? Ongoing reflection and action May challenge business-as-usual 10. collaboration with others
TBL Reporting Evaluation Framework Criteria for evaluation (attribute to achieve desired outcome) 1. all stakeholders involved 2. stakeholders have a voice Desired outcomes of TBL reporting Who should be involved and how? Collectively owned 3. leaders committed 4. reflection on impacts across the TBL 5. social and equity issues included 6. locally relevant; indicators understood 7. solutions to problems; trade-offs 8. time for reflection 9. organisational changes What should we be doing? Consider all TBL issues Identify unsustainable practices How should we be doing it? Ongoing reflection and action May challenge business-as-usual 10. collaboration with others
TBL Reporting Evaluation Framework Criteria for evaluation (attribute to achieve desired outcome) 1. all stakeholders involved 2. stakeholders have a voice Desired outcomes of TBL reporting Who should be involved and how? Collectively owned 3. leaders committed 4. reflection on impacts across the TBL 5. social and equity issues included 6. locally relevant; indicators understood 7. solutions to problems; trade-offs 8. time for reflection 9. organisational changes What should we be doing? Consider all TBL issues Identify unsustainable practices How should we be doing it? Ongoing reflection and action May challenge business-as-usual 10. collaboration with others
TBL Reporting Evaluation Framework Criteria for evaluation (attribute to achieve desired outcome) 1. all stakeholders involved 2. stakeholders have a voice Desired outcomes of TBL reporting Who should be involved and how? Collectively owned 3. leaders committed 4. reflection on impacts across the TBL 5. social and equity issues included 6. locally relevant; indicators understood 7. solutions to problems; trade-offs 8. time for reflection 9. organisational changes What should we be doing? Consider all TBL issues Identify unsustainable practices How should we be doing it? Ongoing reflection and action May challenge business-as-usual 10. collaboration with others
TBL Reporting Evaluation Framework Criteria for evaluation (attribute to achieve desired outcome) 1. all stakeholders involved 2. stakeholders have a voice Desired outcomes of TBL reporting Who should be involved and how? Collectively owned 3. leaders committed 4. reflection on impacts across the TBL 5. social and equity issues included 6. locally relevant; indicators understood 7. solutions to problems; trade-offs 8. time for reflection 9. organisational changes What should we be doing? Consider all TBL issues Identify unsustainable practices How should we be doing it? Ongoing reflection and action May challenge business-as-usual 10. collaboration with others
TBL Reporting Evaluation Framework Criteria for evaluation (attribute to achieve desired outcome) 1. all stakeholders involved 2. stakeholders have a voice Desired outcomes of TBL reporting Who should be involved and how? Collectively owned 3. leaders committed 4. reflection on impacts across the TBL 5. social and equity issues included 6. locally relevant; indicators understood 7. solutions to problems; trade-offs 8. time for reflection 9. organisational changes What should we be doing? Consider all TBL issues Identify unsustainable practices How should we be doing it? Ongoing reflection and action May challenge business-as-usual 10. collaboration with others
TBL Reporting Evaluation Framework Criteria for evaluation (attribute to achieve desired outcome) 1. all stakeholders involved 2. stakeholders have a voice Desired outcomes of TBL reporting Who should be involved and how? Collectively owned 3. leaders committed 4. reflection on impacts across the TBL 5. social and equity issues included 6. locally relevant; indicators understood 7. solutions to problems; trade-offs 8. time for reflection 9. organisational changes What should we be doing? Consider all TBL issues Identify unsustainable practices How should we be doing it? Ongoing reflection and action May challenge business-as-usual 10. collaboration with others
TBL Reporting Evaluation Framework Criteria for evaluation (attribute to achieve desired outcome) 1. all stakeholders involved 2. stakeholders have a voice Desired outcomes of TBL reporting Who should be involved and how? Collectively owned 3. leaders committed 4. reflection on impacts across the TBL 5. social and equity issues included 6. locally relevant; indicators understood 7. solutions to problems; trade-offs 8. time for reflection 9. organisational changes What should we be doing? Consider all TBL issues Identify unsustainable practices How should we be doing it? Ongoing reflection and action May challenge business-as-usual 10. collaboration with others
TBL Reporting Evaluation Framework Criteria for evaluation (attribute to achieve desired outcome) 1. all stakeholders involved 2. stakeholders have a voice Desired outcomes of TBL reporting Who should be involved and how? Collectively owned 3. leaders committed 4. reflection on impacts across the TBL 5. social and equity issues included 6. locally relevant; indicators understood 7. solutions to problems; trade-offs 8. time for reflection 9. organisational changes What should we be doing? Consider all TBL issues Identify unsustainable practices How should we be doing it? Ongoing reflection and action May challenge business-as-usual 10. collaboration with others
TBL Reporting Evaluation Framework Criteria for evaluation (attribute to achieve desired outcome) 1. all stakeholders involved 2. stakeholders have a voice Desired outcomes of TBL reporting Who should be involved and how? Collectively owned 3. leaders committed 4. reflection on impacts across the TBL 5. social and equity issues included 6. locally relevant; indicators understood 7. solutions to problems; trade-offs 8. time for reflection 9. organisational changes What should we be doing? Consider all TBL issues Identify unsustainable practices How should we be doing it? Ongoing reflection and action May challenge business-as-usual 10. collaboration with others
TBL Reporting Evaluation Framework Criteria for evaluation (attribute to achieve desired outcome) 1. all stakeholders involved 2. stakeholders have a voice Desired outcomes of TBL reporting Who should be involved and how? Collectively owned 3. leaders committed 4. reflection on impacts across the TBL 5. social and equity issues included 6. locally relevant; indicators understood 7. solutions to problems; trade-offs 8. time for reflection 9. organisational changes What should we be doing? Consider all TBL issues Identify unsustainable practices How should we be doing it? Ongoing reflection and action May challenge business-as-usual 10. collaboration with others
TBL Reporting Evaluation Framework How the criteria were created 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
TBL Reporting Evaluation Framework 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 Criteria
TBL Reporting Evaluation Framework Impact 1. Can be applied in a wide variety of contexts
TBL Reporting Evaluation Framework Impact 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
TBL Reporting Evaluation Framework Impact 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
Murrumbidgee Irrigation Case Study
Murrumbidgee Irrigation Case Study
Murrumbidgee Irrigation Case Study Preliminary Reflections Can TBL reporting lead to enhanced sustainability?
Murrumbidgee Irrigation Case Study Preliminary Reflections Can TBL reporting lead to enhanced sustainability? Staff involved
Murrumbidgee Irrigation Case Study Preliminary Reflections Can TBL reporting lead to enhanced sustainability? Staff involved BUT reports are about shaping perceptions
Murrumbidgee Irrigation Case Study 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
Murrumbidgee Irrigation Case Study 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
Murrumbidgee Irrigation Case Study 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?