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Environmental and Sustainability Management Accounting Network business solutions for a sustainable world Environmental and Sustainability Management Accounting Network International Sustainability Accounting Symposium 2015 Measuring sustainability performance: bridging corporate and academic contributions Reporting Exchange VERGE Reporting Together Reporting Exchange terminus Reporting Reporting Exchange Exchange reporting Reporting terminusHelping shape the reporting landscape. together Xchange Reporting embark Disclosure Proceedings of the first WBCSD and EMAN joint international sustainability accounting symposium, Geneva, 2015 2 Contents Content and scope of sustainability accounting 6 Natural capital accounting - Bande & Debecker: Sustainable Portfolio Management (SPM) approach at Solvay to decision 7 making and strategy development - Houdet & Mnguni: Net impact accounting and reporting in the mining sector: Bridging the gap 9 between discourse and disclosed information in South Africa - Gough, Zabey & Pitts: Bridging the gap between business and nature: Introducing the Natural 11 Capital Protocol - Prox, Sonnemann & Strothmann: Environmental Management Accounting and Life Cycle 13 Assessment – separate worlds with a strong potential to team up for measuring corporate sustainability performance Social capital accounting - Dietz: Social capital and decision making 16 - Wessels, Shandler & McNulty: Learning by doing - A sustainable development outcome 24 measurement methodology for a South African company - Williams: Aligning with the Sustainable Development Goals: Implications for measuring 28 sustainability performance Emerging sustainability accounting issues - Ngwakwe & Ambe: ‘Eco-Ratio Analysis’ in business sustainability performance measurement 30 - Florin: Risk governance for sustainability and innovation management 35 - Guenther & Saling: Supporting industrial decision-making by sustainability performance 38 measurement: Bridging the gaps between sustainability research and sustainability performance management in industry - Csutora, Veto´´né Mózner & Tabi: Measuring sustainability performance along the supply chain 40 Measurement and valuation methodologies 44 in sustainability accounting Natural capital accounting - Brooke, Evison & Beagent: Valuing Corporate Environmental Impacts: An introduction to PwC 45 methodologies - Christ & Burritt: Water Management Accounting: A Framework for Corporate Practice 50 - MacNair: Exercise for Assessing and Improving Sustainability Metrics 54 - Finisdore, Dvarskas, Rhodes & Landers: Improving corporate performance with final ecosystem 58 services Proceedings of the first WBCSD and EMAN joint international sustainability accounting symposium, Geneva, 2015 3 Social capital accounting - Hale: Measurement in Sustainable Building 61 - van Bergen, Mckenzie and Mackintosh: A New Vision of Value: Connecting corporate and societal 64 value creation Emerging issues and opportunities - Dodd: Environmental and Sustainability Management Accounting for Sustainable Aviation Fuels 66 - Fischer: Qualitative minimum requirements as a first step in measuring sustainability 70 - Tennojiya: A Study of Material Flow Cost Accounting (MFCA) Diffusion: The Case of MFCA as a 72 Production Improvement Tool - Thomas & McElroy: The MultiCapital Scorecard 78 Stakeholders and Reporting of Sustainability Accounting Information 81 Internal stakeholders - Higashida & Kitada: Creating workable performance measures to promote sustainability: Effect of 82 control design on organizational change - Tidemann, Arts & van Tulder: Measuring sustainable value creation: The CSV practice framework 84 - Perego, Kennedy & Whiteman: A lot of icing but little cake? Taking Integrated Reporting forward 87 - Gibassier & Verdure Labeille: A plea for engaged and impactful research: Reembedding organizations 89 and researchers on sustainability accounting Investor stakeholders and reporting - Lee & Herold: Carbon performance measurement and reporting in global logistics industry: Challenges 92 and collaboration opportunities between corporations and academics - Prada: Syngenta case study: Achieving robust non-financial reporting 95 Other external stakeholders - Liket, Maas & Van Tulder: Living up to the Partnership Promise: Key Questions and Considerations in 97 Measuring the Impact of Public Private Partnerships - Saviuc, Freudenreich & Schaltegger: Business model assessment – Taking a stakeholder perspective 102 - Melwisch, Hong & Tok: Vanguard Future Fit 500 - Redefining corporate value for the century of growth 106 - Pigosso & McAloone: Measuring and maturing the sustainability performance of companies 110 - Neumann & Pangerl et al.: Measuring the performance of smart cities in Europe 113 Internal control and assurance - Cintra: A survey of sustainability management control practices: Evidence from Brazilian finance 117 executives - Viere & Kimsri: Challenges of integrating site- and product-specific environmental information – 119 observations at a food producing company Proceedings of the first WBCSD and EMAN joint international sustainability accounting symposium, Geneva, 2015 4 Foreword Redefining Value: The Need for Bridging Practitioners and Scholars Irwin, Rodney World Business Council for Sustainable Development (WBCSD) The period between 2010 and 2014 saw significant developments in the creation of sustainability reporting frameworks, standards and guidelines and the emergence of new methodologies to support business in measuring the impact and dependences of their interactions with environmental and societal externalities. Some of these developments where led by businesses such as the innovative Puma Environmental Profit and Loss Account whilst others where developed by non-governmental organizations (GRI, IIRC, SASB, CDSB, WRI, WBCSD but to name a few) consultancies and academics. In some parts of the world regulators and legislators also added to the mix by mandating businesses to disclose some aspects of sustainability performance or require business leaders to address salient sustainability issues in their operations and/or supply chains. Businesses were the target users of these groundbreaking initiatives and many hoped that they would help address Central to the RV program is the need for accelerated sustainability challenges whilst simplifying both process and education, capacity building and exchange in a collaborative perceived burden. Members of the World Business Council and synergistic way. This was the driver for WBCSD, for Sustainable Development however did not agree that together with EMAN, to jointly hold an Academic/Business the ever growing landscape was helpful nor simplified and symposium calling for research from practitioners and so in response to member concerns, the WBCSD met with scholars on the topics its membership in Geneva in January 2014 to discuss the • Research papers examining the application of role that the WBCSD should play, if any, in the space of sustainability measurement concepts in corporate measuring, valuing and reporting business sustainability practice; performance. This gave birth to the Redefining Value (RV) program, a flagship WBCSD initiative with the objective of • Approaches developed to support the application accelerating the economic pathway of the WBCSD Vision of academic sustainability measurement methods in 2050 and creating a world in which businesses can compete corporate practice; on performance not on methodology. • Evaluation of implementation experiences by consultants The RV Program is made up of six focus areas that in their through research on the experiences of implementing early stages of development are standalone and discrete sustainability performance measurement methods in however it is clear that over time they become more and corporate practice; and, more interconnect and begin to merge forming a holistic • Practitioner - academic reports. and rounded support for business in measuring, valuing and reporting not just sustainability performance but business 48 extended abstracts where selected from 34 submissions and performance. This is based on the Vision 2050 objective of the symposium took place in Geneva on 1st and 2nd October business being rewarded based on its true value creation 2015. The selected abstracts are presented here in this volume. based on business reporting its true reviews and costs and I would like to thank the academic and practitioners who thus its true profit. RV envisages a world where by businesses took the time to take to submit an extended abstract are required to internalize and monetize externalities and and for making the time to come to Geneva and for their account for this. To enable this we need robust and credible excellent contribution. I would also like to extend my deepest accounting methods that are embedded in Sustainable thanks to the Chair and Board of EMAN and to Prof. Dr. Generally Accepted Accounting Practices, seismic shifts in the Gail Whiteman (WBCSD’s Professor in Residence) for their corporate regulatory and governance environment and future encouragement and support. proofed education for the businesses leaders, accountants, Dr. Rodney Irwin lawyer and investors of tomorrow. Proceedings of the first WBCSD and EMAN joint international sustainability accounting symposium, Geneva, 2015 5 Foreword Contributions to Sustainability What Kind of Information is Needed? Schaltegger, Stefan Centre for Sustainability Management (CSM), Leuphana University Lüneburg, Germany Thank you for your interest in the first joint symposium of the WBCSD and EMAN. The aim
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