About us

About Reporting 3.0

What we are
Reporting 3.0 fulfills an R&D function for the broader reporting field. It catalyzes extensive collaborative research and innovation into the next generation of reporting. We focus on the triggers transforming economic and business ecosystems. It is an answer to the need for consolidation, convergence, innovation and acceleration in a fragmented reporting market. Hence, Reporting 3.0 serves as a neutral, pre-competitive and market-making actor and delivers research, recommendations and tools for the public good.
What we do
Reporting 3.0 catalyzes the transformation to a regenerative and inclusive global economy by: 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.
Why us
Reporting 3.0 aligns its level of ambition not to ideology, but to the transformation needs dictated by science and ethics. Reporting 3.0 is a non-profit initiative, independent from standard setters and regulators and focused on a holistic view to system change. We achieve our objectives through a global network of 6,000+ individuals who pursue constructive engagement with influential actors as a means of activating the necessary shifts. 
What we have achieved so far
Starting in 2013 with our first phase of development, Reporting 3.0 initiated its inquiry into the adequacy of current reporting to achieve a transformed economy. Through convening five international conferences, two Transition Labs, four Regional Roundtables, six Blueprint Working Group Meetings, and 12 virtual dialogues, we engaged more than 1,500 experts to confirm the inadequacy of current reporting for spurring the changes required, thus positioning Reporting 3.0 to fill this void. As a result, we initiated our Blueprint work-ecosystem, including processes to promptly incorporate feedback of various constituencies, and launched a set of Dissemination Programs to pilot proof-of-concept projects that can then swiftly scale up next-generation reporting practices 
Where we are headed
Reporting 3.0 will use the year 2018 to consolidate what has been achieved to date, finalize the first iteration of the Blueprints and launch Dissemination Programs to end Phase I after the 5th Conference. The subsequent start of Phase II will begin with a second round of Blueprint content creation and extension of piloting, along with setting the foundation for a multi-stakeholder Global Thresholds & Allocations Council (GTAC) and developing the necessary training materials. This will set the ground for 2019 – 2021, during which dissemination, further content development and solution building will be the focus. Reporting 3.0 will strengthen the implementation of recommended solutions and tools through its Transformations Journey Program. Successful content development practices will be replicated during the second iteration round for the Blueprint developments. The results thereof will be presented at the Annual Conferences in 2019, 2020, and 2021.
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Understanding the role and importance of reporting

The Stakes
Our current capitalist economy has produced great wealth – at enormous costs. The underlying corporate behavior is a predominant cause for global challenges such as climate change, social injustice and an increasing worldwide economic disparity. To effectively approach the roots of those challenges, a transformation of our processes and accounting responsibilities is needed and can only be achieved through greater transparency. The main tool to achieve this transition is disclosure on all levels of an economic system. Hence, the invisible can be made visible and generate a new momentum for tackling the challenges at hand. 
Why reporting?
Reporting plays an essential role in transforming the economy by illumination: “Sunlight is the best disinfectant,” said US Supreme Court Justice Louis Brandeis. Reporting enables the transformation that is needed by creating transparency and accountability for better informed decision-making. It provides information on company performance metrics and values, its impacts on the different capitals, compensation and incentives, risk and innovation, strategy and governance, and business models for current and future value creation. A holistic and long-term view on value created for the company and its owners and other rights-holders also creates value for the broader systems the company operates within. In order to fully activate its potential and accelerate transformation, reporting itself needs to evolve.  The co-founder of the Global Reporting Initiative Allen White describes a three-phase journey 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.
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The fundamentals of Reporting 3.0

Vision
We envision a world of universal well-being, fueled by a regenerative and distributive economy that supports all humans’ potential to thrive individually and collectively, and society’s potential to prosper from wise stewardship of earth’s bounty. 
Theory of Change
We believe that reporting has the potential to leverage necessary transformation of the global economy. We believe that transparency drives accountability, both reactively to amend degenerative practices, and proactively to activate regenerative practices in better informed markets. 
Mission
We believe that reporting has the potential to leverage necessary transformation of the global economy. We believe that transparency drives accountability, both reactively to amend degenerative practices, and proactively to activate regenerative practices in better informed markets. 
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Blueprints

Conferences

Steering Board Members

Community Reach

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