A principles-based approach to reporting serving a green, inclusive & open economy
The Reporting Blueprint is the first pillar of the Reporting 3.0 work ecosystem and sets the scene for the other Blueprints to follow. It analyses disclosure needs from the perspective of a green, inclusive & open economy. Assessing the needs to connect the micro (organisational) performance with the meso (industry and habitat) level up the the macro (thriving economic system design and regenerative capitalism) level the Blueprint defines 6 desiderata and 9 principles and embeds the idea of ‘integral thinking’ and ‘integral materiality’. These form the basis to assess company strategies, offered through a continuum from denial to thriving, and defines three main areas for disclosure, currently underdeveloped, to really build trust, resilience and innovation potential: purpose and connectedness, measuring success based on context and multi-capitalism, and reaching scalability towards economic system design change. Each of these areas is described by actionable progress and makes recommendations to reporting standard setters, governments and multilaterals, corporations, and investors. Through the Reporting Blueprint a change trajectory is described in which the Accounting Blueprint, the Data Blueprint and the New Business Model Blueprint will find guidance regarding their specific contributions that are necessary to succeed in delivering the full potential of the Reporting 3.0 Work Ecosystem.
OnCommons / Reporting 3.0
+31 64 600 14 52
Australian Centre for CSR
The Crown Estate
Ministry of Economic Affairs, NL
University of Kansai