the 2008 north american congress on social and environmental accounting research developing and...

The 2008 North American Congress on Social and Environmental Accounting Research

Developing and Operationalizing a Social

Accounting Model for Social Enterprises

Laurie Mook, University of TorontoJames Cha, Evergreen

Natalie Ambler, York University

Joanna Ranieri, University of Toronto

Montreal • July 7-9, 2008

The 2008 North American Congress on Social and Environmental Accounting Research

OutlineOutline

• Project framework and methodology

• Overview of Evergreen

• Literature/fieldwork summary

• Next steps

• Discussion

The 2008 North American Congress on Social and Environmental Accounting Research

Our Story BeginsOur Story Begins

Framework & Methodology

Key assumption:

• Accounting is a driver of behaviour, and thus can be used as a change agent

Methodology:

• Community-university research partnership

• Mixed methods

The 2008 North American Congress on Social and Environmental Accounting Research

Sharing our Story…CurrentSharing our Story…Current

What We’ve Learned(February – June)

• Literature review consisting of: Prior experiments, approaches, social accounting reports Evergreen reports and documents

• Current Evergreen data sources identified

• Introductory meetings with key Evergreen staff

• Identification of key questions

• Monthly / bi-monthly meetings Sharing findings, Reflection, Planning

• Use of online technology (Wiki) to share and organize project work

Evergreen’s StoryEvergreen’s Story

• Not-for-profit organization• +50 employees• Toronto, Vancouver, Calgary, Montreal and expanding

The 2008 North American Congress on Social and Environmental Accounting Research

EVERGREEN’S ROLE

• Influence policy

• Inspire Action - (e.g. Social Marketing)• Community engagement• Planning and design• Cultivating knowledge of place• Creating sense of place

7

COMMON GROUNDSCOMMUNITY GARDENING

HOME GROUNDS

Native Plant DatabaseAffordable HousingLawn and Garden Smart

LEARNING GROUNDS

EVERGREEN BRICK WORKS

15

16

Southern Ontario Social Economy Community-University Research Alliance Symposium 2008

Evergreen’s StoryEvergreen’s Story

The Story of OthersThe Story of Others

The 2008 North American Congress on Social and Environmental Accounting Research

• articles of prior experiments

• our learning process and advancing our project

The Story of OthersThe Story of Others

The 2008 North American Congress on Social and Environmental Accounting Research

Prior Experiments

The Story of OthersThe Story of Others

The 2008 North American Congress on Social and Environmental Accounting Research

OUTCOMESustainability Indicators / Pilot project

Social accounting / Implemented system

METHODOLOGYPreset / prescribed Emergent and developmental

MANAGERIALAuthoritarian / distant Supportive / participative

ENGAGEMENTInternal / narrow Multi-stakeholder / wide

LEARNING / INFORMATION-PROCESSINGSingle-loop Double-loop

Themes

Lewin’s Force FieldDRIVERS

RESISTORS

The Story of OthersThe Story of Others

The 2008 North American Congress on Social and Environmental Accounting Research

Themes

METHODOLOGYPreset / prescribed Emergent and developmental

The Story of OthersThe Story of Others

The 2008 North American Congress on Social and Environmental Accounting Research

By connecting financial to non-financial objectives, external to internal processes, and current to future performance,

corporate strategy will be mapped more cohesively

MANAGERIALAuthoritarian / distant Supportive / participative

Themes

“. . . [t]he temptation is always to measure what is measurable, rather than what is important.”

The Story of OthersThe Story of Others

The 2008 North American Congress on Social and Environmental Accounting Research

ENGAGEMENTInternal / narrow Multi-stakeholder / wide

Themes

process of an SCC is more valuable than the actual numbers generated

The Story of OthersThe Story of Others

The 2008 North American Congress on Social and Environmental Accounting Research

OUTCOMESustainability Indicators / Pilot project

Social accounting / Implemented system

Themes

The Story of OthersThe Story of Others

The 2008 North American Congress on Social and Environmental Accounting Research

Prior Experiments

The 2008 North American Congress on Social and Environmental Accounting Research

Evergreen in Our StoryEvergreen in Our Story

The 2008 North American Congress on Social and Environmental Accounting Research

Sharing our Story…FutureSharing our Story…Future

Future work(July– December)

• Coordination with Evergreen strategic planning team for data collection / stakeholder consultations

Focus groups, Interviews, Surveys

• Criteria, selection and market comparison of key indicators

• Develop and operationalize social accounting model

• Feedback and review process

• Community presentation and online report

• Fact sheet, article in academic journal, business case-study

• Internal monitoring and updates

The 2008 North American Congress on Social and Environmental Accounting Research

Summing UpSumming Up

Opportunities

Challenges

Need

Adding to Our StoryAdding to Our Story Thoughts from Audience?

Discussion Questions?

How to select indicators?

How to address tensions between stakeholder groups?

Participatory / action research can be effective yet what happens beyond parachute approach?

Any similar systems been developed and implemented?

Any new trends in social accounting related to our project

The 2008 North American Congress on Social and Environmental Accounting Research

Thank you! Merci!Thank you! Merci!

Websites:

http://www.evergreen.cahttp://socialeconomy.utoronto.ca (project 15)

Emails:Evergreen rep/researcher - James Cha (jcha@evergreen.ca)

University of Toronto rep/researcher - Laurie Mook (lmook@oise.utoronto.ca)

OUTCOMESustainability Indicators / Pilot project

Social accounting / Implemented system

METHODOLOGYPreset / prescribed Emergent and developmental

MANAGERIALAuthoritarian / distant Participative / supportive

ENGAGEMENTInternal / narrow Multi-stakeholder / wide

LEARNING / INFORMATION-PROCESSINGSingle-loop Double-loop

“. . . [t]he temptation is always to measure what is measurable, rather than what is important.” [416]