Triple Bottom-line
Reporting
Presentation to the Resource
Management Law Association
June 2002
By Gerard Willis
Scope
 TBL and the Resource Management
Act
 TBL and the Local Government Bill
2001
(Restricted largely to environmental matters)
TBL
Triple Bottomline
Reporting
Action
• The term “TBL” is used loosely
• Strictly speaking, TBL is simply an
approach to reporting – but TBL philosophy
is much more
• It’s a management tool (not just reporting
and not just marketing!)
• TBL is an approach to decision-making and
is usually associated with use of an
Environmental Management System.
Decisio
n
TBL and the RMA - what is the
relationship?
• Do changing values and the
corporate response spell an end
for the need for regulatory codes
like the RMA?
The relationship
• The RMA is limited as a change agent. It
influences a relatively small number of the
decisions that affect sustainability
• TBL goes where the RMA cannot go. It
can influence dozens of day to day
management decisions
thus…
• While the RMA is important for a
sustainable future it will not get us there by
itself
• TBL is an essential complementary tool
Building blocks of
sustainability
(History of environmental action)
Sustainabilit
y
Corporate
Ethic &TBL
NGOs &Civil
society
Regulation
Public services
Philanthropy
Can the relationship
be symbiotic?
• Can firm’s RMA monitoring requirements be
integrated with TBL reporting?
• Can TBL provide a means of raising the profile
of RMA compliance amongst senior
management?
• Can management responses (EMSs, Codes of
practice etc) be integrated with RMA planning
instruments?
TBL and the RMA – Key
hypothesis
• Should those organisations engaged in
TBL get some “concession” through the
RMA process?
• If so, why? - and how?
Why might you give a
concession?
• Because TBL is effective self regulation and RMA is
unnecessary (or not necessary to the same extent)?
• As an incentive to get more organisations involved
in TBL?
Are any of these reasons
valid?
• How comparable are TBL actions
to RMA requirements?
• Is it equitable (or efficient) to
provide a concession that is
unrelated to the benefit derived?
TBL in the LG Bill
Local
Government
Bill
• Does not require TBL but must, every 3
years, report on progress in achieving
community outcomes (including social,
economic environmental and cultural
outcomes)
(Clause 74)
• Annual Plan required to report actual
performance against expected service
performance for each “group of activities”
(Focus on outputs although individual
activities and community outcomes must be
identified)
(Clause 78 and Schedule 8 Part 3)
Defining
Community
outcomes
6 Yearly
process
Community
outcome
report
3 Yearly
process
LTCCP
Annual
Report
Annual
Plan
Annual
process
Process Issues for Local
Authorities
• What is the relationship between the annual
report and the 3 year report on community
outcomes?
• How does TBL reporting link to section 35 of the
RMA?
• How to get buy-in across the organisation?
• How to get buy-in (and information) from external
organisations?
• What does TBL mean for CCOs
• To what extent should external NGOs and others
review and audit the TBL?
Policy Issues for Local
Authorities
• Can’t look at reporting in isolation from
planning – what are the implications for
planning documents?
• How do local authorities deal with
conflicts (not every action is a “win win”
solution)
• What is the relationship between RMA
Plans and the LTCCP?
TBL and Local Government –
work in progress
• Pilot programme involving 8 local
authorities
• About to report to MfE
• Led by Audit NZ which has developed a
7 step plan
• Also a working group of the Institute of
Chartered Accountants of NZ