About Reporting 3.0
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
Understanding the role and importance of reporting
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.
The fundamentals of Reporting 3.0
Theory of Change
Steering Board Members
Reporting 3.0 Steering Board
Peter Teuscher, Managing Partner, BSD Consulting
Peter has been working in the sustainability domain as an entrepreneur for more than 25 years. He founded trading company gebanallc, co-founded BSD Consulting and initiated information and collaborative platforms such as Social Management Systems SMS, Sustainability Compass and Reporting 3.0. As a Managing Partner of BSD Consulting he contributes his extensive experience in working with big multinational and smaller companies on strategy and sustainability management within a cross-cultural and international context. His main areas of work are strategy deployment and stakeholder engagement, sustainability communication and sustainable supply chain management. Peter has a Master’s degree from the Swiss Federal Institute of Technology in Zurich and a Business Engineer’s degree.
Claudine Blamey, Head of Sustainability & Stewardship, The Crown Estate
Claudine is Head of Sustainability and Stewardship at The Crown Estate. She is also the Chair of the Institute of Corporate Responsibility and Sustainability (ICRS), the UK’s first professional body for everyone working in CR and sustainability. Before joining The Crown Estate, Claudine was Head of Sustainability at SEGRO and before that Director of Corporate Responsibility at British Land. Her first CR role was as Environment Manager at Honda. Claudine has a Masters Degree in Environmental Management and Legislation from Brunel University and a BSc Honours Degree in Environmental Control from Greenwich University. Claudine was previously a Board member of the UK Green Building Council (UKGBC) and Chair of its Policy and Communications Committee.
“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
As an Advisor with Shift, Mairead manages the reporting program, overseeing the growth and application of the UN Guiding Principles Reporting Framework. Prior to joining Shift, Mairead worked for 19 years in the information and communications technology sector in Europe in both strategic and operational positions. For Microsoft, Mairead was Corporate Affairs Manager in the company’s Legal and Corporate Affairs division, focused on Central and Eastern Europe (CEE). Within this role Mairead coordinated across 28 subsidiaries to engage with governments and bring a consistent policy and corporate social responsibility strategy to life. She participated on behalf of Microsoft in multistakeholder initiatives on key topics linked to business and human rights. Prior to this role, Mairead worked in marketing for Microsoft, where her key responsibilities included developing and managing engagement programs, training initiatives and marketing campaigns in support of the large network of partners across the Europe-Middle East-Africa (EMEA) region. Prior to Microsoft, Mairead worked in Business Development roles for Digital Equipment Corporation/Compaq.
“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
Brendan is a Partner in Climate Change and Sustainability Services at EY, with more than 20 years of experience working with global public and private companies to provide financial and non-financial advisory, reporting and assurance services. He is a subject matter professional on corporate social responsibility metrics, reporting and assurance and led the first full sustainability assurance engagement in the US. Brendan brings extensive experience in implementing sustainability initiatives into internal balanced scorecards utilized to drive executive compensation. He also brings significant experience leading and coordinating several sustainability risk assessments, conflict minerals engagements and sustainable sourcing reviews, including working with some of the leading manufacturers on sustainable sourcing programs, values-led sourcing programs and numerous third-party certification schemes. Brendan serves as EY’s representative on the: • International Integrated Reporting Council (IIRC) Working Group • Sustainability Accounting Standards Board (SASB) Advisory Board, Education and Assurance Committees • Global Reporting Initiative (GRI) – North America Organizational Stakeholder Group • World Business Council for Sustainable Development (WBCSD) Liaison Delegate • His participation with these organizations provides the opportunity to help set the direction and provides our clients with leading-edge perspective on the direction of these global trends.
“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
Sarah is responsible for overseeing <IR> Networks at the IIRC to support organizations with the insights, knowledge and skills to progress with <IR> implementation. The Networks enable engagement with peers in business, investment, academia and the public sector, operating at international, regional and industry levels. She is on secondment from PwC where she has been leading global and UK client and market development programmes for Corporate Reporting, governance and assurance. She was instrumental in establishing PwC’s global Integrated Reporting Network and led thought leadership programmes, including World Watch magazine, the Hundred Group Briefing and Board Radar. From 2000 to 2005 she led the pan-European IFRS Transition market development programme. Sarah was previously the editor of the ICAEW’s Accountancy magazine (International Edition) and worked briefly in television and advertising after graduating from Manchester University with an honours degree in American Studies. Sarah loves theatre and founded a touring theatre company and performed with the National Youth Theatre in the 1980s, but these days she sticks to the audience.
Stephen Russell, Senior Associate, World Resource Institute
Stephen leads the Corporate GHG Accounting Project at WRI, which seeks to develop (inter)nationally recognized best practices for greenhouse gas (GHG) emissions management for organizations. He is currently managing projects in Brazil and elsewhere to create GHG measurement tools for agribusiness. He has led the development of a GHG accounting protocol for the US public sector (subsequently adopted by US federal agencies under EO 13514) and various accounting protocols and tools for specific industrial sectors, including the Chinese coal-fired power sector and metals production. Stephen has also assisted the creation of the GHG Protocol Brazil Program, a voluntary, corporate GHG reporting program in Brazil. Stephen previously conducted academic research on ecology and population genetics. His research fields encompassed the spread of invasive species in the Caribbean and southern Africa, population demographic analysis, and speciation. Stephen spent two years as a post-doctoral researcher with the Max-Planck Research Society in Germany. He holds a Ph.D. in Biology from the University of St. Andrews (Scotland) and a BSc. (Hons.) in Biology from the University of York (England).
Paul F.M. Hurks, RA Director International Affairs, NBA
Paul F.M. Hurks RA (1958) is a Dutch Chartered Accountant (RA), Director International Affairs at NBA Amsterdam (Dutch Professional Organization for Accountants) since 2007. Current capacity at NBA covers international accountancy relations, international accountancy education as member of the Common Content Steering Group (harmonizing European Accountancy Education), sustainability and integrated reporting and assurance, and PAO capacity building (long term projects/relationships with developing Professional Accountancy Organizations in collaboration with IFAC PAODC). For Sustainability Reporting and Integrated Reporting, the capacity includes providing facilities for discussion platforms and best practice development, both for reporting and assurance. Paul participates in (inter)national working relationships with IIRC (Business Network), Accountancy Europe, World Business Council for Sustainable Development, Dutch Ministry of Economic Affairs and Climate, CSR-Netherlands, IUCN and True Price, Reporting 3.0 and the Community of Practice for IR-education in close collaboration with large audit firms, public sector, oversight, sustainability sector and the IAASB-Working Group. In former capacities Paul has been a practitioner in the Netherlands for 25 years for audit clients, partly with KPMG and partly as a founding partner of Omnyacc Accountants (a local medium-sized practice). Paul served furthermore in international and national capacities as quality control inspector (for auditing practice and accountancy education), lecturer and consultant in the field of audit and quality control and lecturer Financial Auditing & Assurance for postgraduate accountancy education at VU University Amsterdam and University Maastricht.
Reporting 3.0 Operations Team
Ralph Thurm, Managing Director, Reporting 3.0
Ralph Thurm is one of the leading international experts for sustainable innovation and strategy as well as sustainability and integrated reporting. He is co-initiator, content curator and facilitator of the Reporting 3.0 Platform, worked as Director of Engagement for GISR and co-founder of the ThriveAbility Foundation. Earlier, Ralph held positions as Head of the Sustainability Strategy Council at Siemens, COO of the Global Reporting Initiative and Director of Sustainability & Innovation at Deloitte. Ralph was involved in the development of all four generations of the GRI Guidelines. Furthermore Ralph works in and supports many networks for sustainable innovation as a valued partner and is a member of various Boards and Jury’s. His blog A|HEAD|ahead is a respected source and input for many international discussions.
“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
As an internationally recognized expert on ThriveAbility, Sustainability Context, and Online Stakeholder Engagement, Bill designs systemic transformation at global, company, and community levels. A serial entrepreneur, he’s co-founder of a number of companies and initiatives: ThriveAbility Foundation, Sustainability Context Group, Convetit and Sea Change Radio. He works with organizations across the sustainability ecosystem, including AccountAbility, Audubon, Ceres, GE, Global Compact, Harvard, UNCTAD, UNEP, Walmart, and Worldwatch Institute.
“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
Cornis is a former representative of the UNEP and UN Global Compact and was deeply involved in developing industry initiatives and standards such as ISO 26000. Cornis has worked extensively with the GRI since 2000, as well as with SustainAbility and Standard & Poor’s in publishing biennial global benchmark surveys of leading corporate sustainability reports and developing a practical guide on stakeholder engagement. In recent years his work on Natural Capital included being contributing author to international publications with the TEEB network and World Resources Institute. He is a Senior Associate to BSD Consulting and continues to contribute to recognised international research publications. Cornis holds a PhD and Masters in Business Administration from the Haute Ecole de Commerce (HEC, Paris).
“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
Alexandra supports Reporting 3.0 through website design and content management as well as community activation through newsletter administration. She also supports event management and conference ticketing.
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