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Accountability Through Measurement

Accountability Through Measurement. Accountability Precedes Compelling Measurement Aligning Environmental Reporting with Accountability. Dan Rubenstein, CA, MA President, Scales of Governance IISD Research Associate. Agenda.

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Accountability Through Measurement

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  1. Accountability Through Measurement

  2. Accountability Precedes Compelling Measurement Aligning Environmental Reporting with Accountability Dan Rubenstein, CA, MA President, Scales of Governance IISD Research Associate

  3. Agenda • Part 1: The Argument-Reporting Without Compelling Accountability Has Limited Effect • Part 2: What is Accountability And Why is a Necessary Condition for Environmental Reporting That Changes Human Behavior? • Principles of Accountability • Accountability Cycle • Corporate Accountability for Nature • Government Accountability for Nature • ABCs of Compelling Accountability Reporting (CAR) • Part 3: What Is Missing from Corporate and Governmental Reporting on Nature? • Corporate Accounting: Information Without Context • Government Accounting: Context Without Information

  4. Part 1: Personal Experience- Environmental Accounting Experience as a Chartered Accountant, Auditor for Shareholders 1970s No Accounting for the Exxon Valdez (Black Oil, Red Ink) 1989 Working with E.B. Eddy (Weston): Accounting for a Clear-Cut 1993: Inter and Intra-Generational Equity Accountable for Compliance HSE, Not for Nature Working with Ontario Hydro Mid 1990s Damage Costing End of Maurice Strong; Coal Fired Generation As Usual Environmental Accounting Without Commensurate Accountability Does Not Change Behavior. Helped Set Up CESD at OAG, Mid 1990s. Geographer’s Perspective on Accounting for Nature 2003. Scales of Governance 2007.

  5. Part 1: The Argument • Environmental Accounting Reports That Do Not Inform an Accountability Relationship Are Of Limited Use In Changing Behavior. • Corporate Sector: Voluntary CSR/Sustainability Reporting is Not Grounded in a Firm Foundation of Accountability. • Public Sector: Most Government Reporting Initiatives Do Not Align Data With the Accountability of the Different Levels of Government.

  6. Part 2: What is Accountability And Why is a Necessary Condition for Environmental Reporting That Changes Human Behavior?

  7. Part 2: Accountability Principles Accountability and Accounting are based on an accountability relationship where: Authority is conferred and responsibilities assigned. Recipients mustjustify their actions (and those of subordinates) to the higher authority. The higher authority must hold to account all those on whom it has bestowed authority and responsibilities. Rendering of account is mandatory; caries consequences.

  8. Accountability Cycle

  9. Part 2: Corporate Accountability for Nature

  10. Part 2: Regulatory Lag Times Put Nature at Risk

  11. Part 2: Federal Accountability for Nature Accountability relationship where: FEDERAL GOVERNMENT HAS JURISDICTION: Authority is conferred and responsibilities assigned. E.G. MINISTER OF F & O—SECTION 36 FISHERIES ACT(FA). Recipients mustjustify their actions (and those of subordinates) to the higher authority. MINISTER OF F & O ACCOUNTABLE TO PARLIAMENT FOR FA. The higher authority must hold to account all those on whom it has bestowed authority and responsibilities. STANDING COM -MITTEE ON F & O HOLDS MINISTER TO ACOUNT. Rendering of Account is Mandatory; Caries Consequence. MINISTER CAN BE FORCED TO RESIGN; CIVIL ACTION.

  12. Part 2: Federal Accountability For Nature SMART Targets for Federal Sustainable Development Strategy (FDSDA): Specific (10,000 Tons GHG, All Gov’t Operations) Measurable: NRCan Measures Accountable—Specific Organization or Person Can Be Held to Account: Public Works and Government Services Canada (PWGSC), OGDs Results oriented—Measures a Tangible Outcome or Result of Program: Greening Government Operations Time bound: 2010-2011

  13. Part 2: ABCs of Compelling Accountability Reporting (CAR) A--There is an Accountability Relationship With: A Mandatory Rendering of Account A Mandatory Holding to Account by Party With Legitimacy B--Report with Compelling Accountability Changes Behavior of Reporting Entity/Shareholders/Regulators (Red Zone). C--There Are Consequences For Changes in Data, Key Indicators.

  14. Part 3: What Is Missing from Corporate and Governmental Reporting on Nature?

  15. Part 3: Corporate Accountability Reporting for Nature—No Context

  16. Part 3: Government No Link Government Policy or Targets for Federal Jurisdiction or Provincial Jurisdiction (Under Constitution). Canadian Environmental Sustainability Indicators (CESI). National Greenhouse Gas Emissions Data—No Provincial Break-out. No Data on Individual Provincial Stewardship of Large Scale Ecosystems (Boreal Forests).

  17. Part 3: Government Accountability Reporting for Nature—No Detail on Federal Footprint

  18. Accountability Precedes Compelling Measurement Aligning Environmental Reporting With Accountability Dan Rubenstein, CA, MA Scales of Governance danielbrubenstein@rogers.com 613-695-4322

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