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 Toronto James 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 ResearchOutline 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 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…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 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

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COMMON GROUNDS COMMUNITY GARDENING

HOME GROUNDS Native Plant Database Affordable Housing Lawn and Garden Smart

LEARNING GROUNDS

EVERGREEN BRICK WORKS

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Southern Ontario Social Economy Community-University Research Alliance Symposium 2008 Evergreen’s Story

The 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 Others The 2008 North American Congress on Social and Environmental Accounting Research Prior Experiments

The Story of Others The 2008 North American Congress on Social and Environmental Accounting Research OUTCOME Sustainability Indicators / Pilot project Social accounting / Implemented system METHODOLOGY Preset / prescribedEmergent and developmental MANAGERIAL Authoritarian / distantSupportive / participative ENGAGEMENT Internal / narrowMulti-stakeholder / wide LEARNING / INFORMATION-PROCESSING Single-loopDouble-loop Themes

Lewin’s Force Field DRIVERS RESISTORS The Story of Others The 2008 North American Congress on Social and Environmental Accounting Research Themes METHODOLOGY Preset / prescribedEmergent and developmental

The 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 MANAGERIAL Authoritarian / distantSupportive / participative Themes

“... [t]he temptation is always to measure what is measurable, rather than what is important.” The Story of Others The 2008 North American Congress on Social and Environmental Accounting Research ENGAGEMENT Internal / narrowMulti-stakeholder / wide Themes

process of an SCC is more valuable than the actual numbers generated The Story of Others The 2008 North American Congress on Social and Environmental Accounting Research OUTCOME Sustainability Indicators / Pilot project Social accounting / Implemented system Themes

The 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 Story

The 2008 North American Congress on Social and Environmental Accounting Research Sharing 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 Up Traditional accounting statements inappropriate for social enterprises Concurrent with Evergreen’s strategic review Opportunities Minimal “’successful’” experiences to follow Understanding important indicators Organizational systems and culture Limited time for completion Challenges Organizational improvement and accountability Collaboration of management and researchers Diversity in team members Develop an accounting model that drives behaviour Need

Adding 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! Websites: (project 15) s: Evergreen rep/researcher - James Cha University of Toronto rep/researcher - Laurie Mook

OUTCOME Sustainability Indicators / Pilot project Social accounting / Implemented system METHODOLOGY Preset / prescribedEmergent and developmental MANAGERIAL Authoritarian / distantParticipative / supportive ENGAGEMENT Internal / narrowMulti-stakeholder / wide LEARNING / INFORMATION-PROCESSING Single-loopDouble-loop “... [t]he temptation is always to measure what is measurable, rather than what is important.” [416]