What we are
What we do
1. Crowd-sourcing expert inputs on Blueprints with recommendations on their redesign for next generation practices in the fields of 1) reporting, 2) accounting, 3) data and 4) new business models;
2. Supporting the piloting of these recommendations to prove their viability; and,
3. Scaling up these new practices through Dissemination Programs and Solutions building. Our different activities are bundled in a work-ecosystem to enable a continuous exchange of feedback and cross-pollination.
What we have achieved so far
Where we are headed
Reporting 1.0 First steps on reporting non-financial issues like social and ecological. However, those additionally reported information remained extraordinary and simply provided some information, painting a very fragmented picture of business organizations.
Reporting 2.0 With the introduction of the term “Triple-Bottom-Line” in the early 1990s, first holistic attempts to report on all three sustainability dimensions got established and brought incremental improvement. Yet, the question about when a business is sustainable can only be answered by taking its context into account. Hence, current reports lack to discuss their performance in the context of the limits and demands placed on environmental or social resources at the sector, local, regional, or global level. We call this the Sustainability Context Gap.
Reporting 3.0 The currently emerging generation of reporting aims at setting data and information in the proper context of various capitals’ limits and therewith closing the Sustainability Context Gap. Thus, it is set up to trigger transformation at the micro level of the individual company, but also at the meso level of industry sectors, investment portfolios, and regional habitats, and finally at the macro level of economic, social, and ecological global systems. Yet, the transition is by no means guaranteed. The work of Reporting 3.0 is therefore of vital importance to spur this necessary transformation.
Theory of Change
Steering Board Members
Reporting 3.0 Steering Board
Peter Teuscher, Managing Partner, BSD Consulting
Claudine Blamey, Head of Sustainability & Stewardship, The Crown Estate
“I have no doubt that the way companies disclose information is changing. Reporting impact on all the capitals that an organisation relies on makes complete sense and I believe we will see more of this happening in the near future. Reporting 3.0 is providing the platform for this movement to take place faster and I am excited to be part of the steering board and play my part.”
Mairead Keighter, Advisor, Shift
“Engaging in the Reporting 3.0 ecosystem provides a great opportunity to accelerate integration of human rights into the core of the broader reporting agenda, spurring the transition to a business climate that incentivizes and rewards enhanced human rights practice”
Brendan LeBlanc, Partner Climate Change & Sustainability Services, EY
“Reporting 3.0 plays a vital role in advancing the world of disclosure by envisioning the next necessary steps for reporting to actually fulfill its promise of spurring an economy that truly serves people, prosperity and planet. My particular interest, since I first heard about the Platform, has been in helping R3 activate evidence-based stakeholder advocacy that uses data from corporate reports to contextualize the sustainability of company performance.”
Sarah Grey, Markets Director, International Integrated Reporting Council
Stephen Russell, Senior Associate, World Resource Institute
Paul F.M. Hurks, RA Director International Affairs, NBA
Reporting 3.0 Operations Team
Ralph Thurm, Managing Director, Reporting 3.0
“When we started Reporting 3.0 in 2013, we felt the urgent need to offer a pre-competitive community platform that would enable key actors to work together to revamp the design of the reporting regime to truly serve a green & inclusive economy. I strongly believe that reporting can play a trigger function if the sustainability context between macro-level social, ecological and economic systems and the micro-level of individual company impacts is disclosed seamlessly and such reporting is supported by redesigned multicapital accounting rules, data architecture and the disclosure needs of adapted and new business models. There is no such process anywhere in the world serving this purpose, so Reporting 3.0 can play a crucial role to catalyze a green and inclusive economy through reporting.”
Bill Baue, Senior Director, Reporting 3.0
“What excites me most about working with Reporting 3.0 is the opportunity to collaborate with other ‘positive mavericks’ who see that efforts in sustainability reporting and integrated reporting to date — while laudably setting a solid foundation — have yet to deliver the needed transformation to true sustainability and beyond. So Reporting 3.0 is needed to help actualize the promise of a really regenerative & inclusive economy.”
Cornis van der Lugt Lead Author, Reporting 3.0
“I am keen to discuss the future of finance, accounting and reporting without getting dragged into the technical details and institutional politics of various private international standards. I feel that Reporting 3.0 offers me that space, where I can engage with others in looking at the bigger picture, exploring new approaches with a strategic, helicopter view.”
Alexandra Thurm, Office Manager, Reporting 3.0
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