What we are
r3.0 promotes Redesign for Resilience and Regeneration. As a global common good not-for-profit platform, r3.0 crowdsources open recommendations for necessary transformations across diverse fields and sectors, in response to the ecological and social collapses humanity is experiencing, in order to achieve a thriving, regenerative and distributive economy and society.
What we do
r3.0 catalyzes the transformation to a regenerative and inclusive global economy by: 1. Crowd-sourcing expert inputs on Blueprints with recommendations on their redesign for next generation practices in the fields of 1) reporting, 2) accounting, 3) data and 4) new business models; 2. Supporting the piloting of these recommendations to prove their viability; and, 3. Scaling up these new practices through Dissemination Programs and Solutions building. Our different activities are bundled in a work-ecosystem to enable a continuous exchange of feedback and cross-pollination.
r3.0 aligns its level of ambition not to ideology, but to the transformation needs dictated by science and ethics. r3.0 is a non-profit initiative, independent from standard setters and regulators and focused on a holistic view to system change. We achieve our objectives through a global network of 6,000+ individuals who pursue constructive engagement with influential actors as a means of activating the necessary shifts.
What we have achieved so far
Starting in 2013 with our first phase of development, r3.0 initiated its inquiry into the adequacy of current reporting to achieve a transformed economy. Through convening five international conferences, two Transition Labs, four Regional Roundtables, six Blueprint Working Group Meetings, and 12 virtual dialogues, we engaged more than 1,500 experts to confirm the inadequacy of current reporting for spurring the changes required, thus positioning r3.0 to fill this void. As a result, we initiated our Blueprint work-ecosystem, including processes to promptly incorporate feedback of various constituencies, and launched a set of Dissemination Programs to pilot proof-of-concept projects that can then swiftly scale up next-generation reporting practices
Where we are headed
r3.0 used the year 2018 to consolidate what has been achieved to date, finalize the first iteration of the Blueprints and launch Dissemination Programs to end Phase I after the 5th Conference. The subsequent start of Phase II will begin with a second round of Blueprint content creation and extension of piloting, along with setting the foundation for a multi-stakeholder Global Thresholds & Allocations Council (GTAC) and developing the necessary training materials. This will set the ground for 2019 – 2021, during which dissemination, further content development and solution building will be the focus. r3.0 will strengthen the implementation of recommended solutions and tools through its Transformations Journey Program. Successful content development practices will be replicated during the second iteration round for the Blueprint developments. The results thereof will be presented at the Annual Conferences in 2019, 2020, and 2021.
Understanding the role and importance of reporting
Our current capitalist economy has produced great wealth – at enormous costs. The underlying corporate behavior is a predominant cause for global challenges such as climate change, social injustice and an increasing worldwide economic disparity. To effectively approach the roots of those challenges, a transformation of our processes and accounting responsibilities is needed and can only be achieved through greater transparency. The main tool to achieve this transition is disclosure on all levels of an economic system. Hence, the invisible can be made visible and generate a new momentum for tackling the challenges at hand.
Reporting plays an essential role in transforming the economy by illumination: “Sunlight is the best disinfectant,” said US Supreme Court Justice Louis Brandeis. Reporting enables the transformation that is needed by creating transparency and accountability for better informed decision-making. It provides information on company performance metrics and values, its impacts on the different capitals, compensation and incentives, risk and innovation, strategy and governance, and business models for current and future value creation. A holistic and long-term view on value created for the company and its owners and other rights-holders also creates value for the broader systems the company operates within. In order to fully activate its potential and accelerate transformation, reporting itself needs to evolve. The co-founder of the Global Reporting Initiative Allen White describes a three-phase journey of reporting: Reporting 1.0 First steps on reporting non-financial issues like social and ecological. However, those additionally reported information remained extraordinary and simply provided some information, painting a very fragmented picture of business organizations. Reporting 2.0 With the introduction of the term “Triple-Bottom-Line” in the early 1990s, first holistic attempts to report on all three sustainability dimensions got established and brought incremental improvement. Yet, the question about when a business is sustainable can only be answered by taking its context into account. Hence, current reports lack to discuss their performance in the context of the limits and demands placed on environmental or social resources at the sector, local, regional, or global level. We call this the Sustainability Context Gap. Reporting 3.0 The currently emerging generation of reporting aims at setting data and information in the proper context of various capitals’ limits and therewith closing the Sustainability Context Gap. Thus, it is set up to trigger transformation at the micro level of the individual company, but also at the meso level of industry sectors, investment portfolios, and regional habitats, and finally at the macro level of economic, social, and ecological global systems. Yet, the transition is by no means guaranteed. The work of r3.0 is therefore of vital importance to spur this necessary transformation.
The fundamentals of r3.0
We envision a world of universal well-being, fueled by a regenerative and distributive economy that supports all humans’ potential to thrive individually and collectively, and society’s potential to prosper from wise stewardship of earth’s bounty.
Theory of Change
We believe that reporting has the potential to leverage necessary transformation of the global economy. We believe that transparency drives accountability, both reactively to amend degenerative practices, and proactively to activate regenerative practices in better informed markets.
We believe that reporting has the potential to leverage necessary transformation of the global economy. We believe that transparency drives accountability, both reactively to amend degenerative practices, and proactively to activate regenerative practices in better informed markets.
The work-ecosystem consists of three main lines of work: content development, content dissemination and solutions building.
Our Blueprints represent the core of r3.0’s knowledge creation, with the goal of identifying the gap between current practice / ambition and necessary progress (based on scientific realities and ethical imperatives) with recommendations on how to fill those gaps. The first phase of Blueprint development (2016-2018) focused on four fields (Reporting, Accounting, Data, and New Business Models) with a fifth Blueprint synthesizing and integrating the other four into an implementation framework (Transformation Journey). The second phase of Blueprint development (2019-2021) focuses on Sustainable Finance and Value Cycles, with other fields to follow. The Blueprints build the “engine” of r3.0’s work-ecosystem, generating the content needed and defining recommended solutions in an iterative manner to fuel innovation and systemic change. Blueprint Lead Authors convene Working Groups of 20+ international experts in a 12-to-18-month process gathering state-of-the-art research, best practices, innovative approaches and co-created recommendations that feed into two Exposure Drafts of the Blueprint. The Working Group reviews each Exposure Draft via an In-Person Working Group Meeting and a Virtual Dialogue (with a Public Comment period added during the second round), after which the Lead Author revises each Blueprint into a Final Report. In a dynamic process of content dissemination and feedback gathering, the different Blueprints are iteratively updated in 2 year cycles.
As of spring 2018, five Blueprints (BPs) were published, with three new BPs in the pipeline:
BP1: Reporting – A principles-based approach to reporting that spurs the emergence of a green, inclusive & open economy
BP2: Accounting – Laying the foundations for future-ready reporting
BP3: Data – Data integration, contextualization & activation for multicapital accounting
BP4: New Business Models – Integral business model design for catalyzing regenerative and distributive economies
BP5: Transformation Journey Program – A step-by-step approach to organizational thriveability and system value creation
BP 6: Sustainable Finance – Mapping the shift from degenerative, extractive finance to regenerative, sustainable finance
BP 7: Value Cycles – Re-examining value to shift from shareholder value to system value and from linear value chains to circular value cycles
BP 8: Governments, Multilaterals, and Foundations (forthcoming)
BP9: Educational Transforamtion
The dissemination and subsequent implementation of the content from the Blueprints takes place in different programs. Each program involves a different group of stakeholders, described in detail below. During the program’s duration, the developed content will be tested, discussed and the conclusions fed back into other programs as well as into the next generation of Blueprint development. Hence, the whole system is an ongoing process, interconnected in an ecosystem:
Transformation Journey Program: A modularized implementation journey for all constituencies, all sizes and all parts of the world, helping to start transforming organizations step-by-step, and aiming at organizational thriveability and system value creation. It addresses individuals and organizations on nano, micro, meso and macro level. The Journey Program allows flexible application with partners. Joint learning is possible in webinars and generic workshops. Individual implementation can be achieved with r3.0 Advocation Partners.
Advocation Partners: The opportunity for subject matter experts in consultancies and advisory organizations to support the dissemination and testing of the Blueprint recommendations. Advocation Partners work with their clients in helping them integrate the Blueprint recommendations and tools, scaling implementation worldwide.
Academic Alliance: Fostering the exchange between academics and practitioners in order to accelerate the application of gained knowledge. The four main areas of collaboration are supporting Blueprint development, joint research projects, program alignment and curriculum development.
Government, Multilaterals and Foundations Support: We provide support for e.g. governments in their development of regulations, legislation and incentives through our deeper insights into next-generation approaches to disclosure.
Investor Support: With our new insights, we support investors to better validate their decision making on responsible and sustainable investments for a more resilient future. (forthcoming)
Events: Throughout the year, we maintain the momentum of r3.0 with different events, from the annual r3.0 Conference as flagship event to regional roundtables and virtual dialogues.
The third part of the work-ecosystem, the solutions building, develops concrete measures to close reporting gaps. The solutions being built and activated are intended to function as spin-offs and further development of solutions recommended in the Blueprints. Currently, one such venture is curated by r3.0, whereas the Test Labs are ongoing:
Global Thresholds & Allocations Council: r3.0 proposes the formation of a multi-stakeholder Global Thresholds & Allocations Council (GTAC), to establish an authoritative approach to reporting economic, environmental and social performance in relation to generally accepted boundaries and limits. GTAC will identify thresholds and norms, design and validate allocation methodologies and disseminate the agreed upon solutions.
Test Labs & Research: r3.0 is constantly challenging its thinking based on feedback we receive through the above mentioned programs. New ideas arise and those will be tested as pilot projects, and experience will be gathered. If vetted positively, outcomes of the Test Lab will lead to inclusion in future Blueprints and Solutions. This site will host r3.0 research projects with partners and – when developed – own research areas, carried out with Advocation Partners, Academic Alliance Partners and other collaboration partners.
Academic Alliance Partners
Steering Board Members
Full Professor of Accounting for Sustainable Development,
Integrated Multi-Capital Integrated Performance Research Center Director,
MBA Chief Value Officer Academic Director,
Audencia Businesss School
Reporting & Assurance Advisor, Global Sustainability, PwC
Sarah is Reporting & Assurance Advisor, Global Sustainability, PwC. She was instrumental in establishing PwC’s global Integrated Reporting Network and led thought leadership programmes, including World Watch magazine, the Hundred Group Briefing and Board Radar. From 2000 to 2005 she led the pan-European IFRS Transition market development programme. Sarah was previously the editor of the ICAEW’s Accountancy magazine (International Edition) and worked briefly in television and advertising after graduating from Manchester University with an honours degree in American Studies. Sarah loves theatre and founded a touring theatre company and performed with the National Youth Theatre in the 1980s, but these days she sticks to the audience.
Strategic Advisor on Corporate Responsibility and Sustainability, Business and Human Rights
Richard has been a leading voice on corporate responsibility, during a career spanning international politics, business and civil society. In a distinguished twenty-year period as a Member of the European Parliament, Richard served as Rapporteur on Corporate Social Responsibility. He is known as the key architect of the EU’s Non-Financial Reporting Directive, described as the foremost legislation internationally on corporate transparency. Subsequently, Richard has completed a three year-term as Chief Executive Officer at the International Integrated Reporting Council, driving reform of corporate reporting with its global coalition of businesses, investors and regulators. This included helping to establish the major project seeking better alignment between the world’s principal financial and non-financial reporting frameworks and the joint project with R3.0 to advance the concept and practice of multi-capitalism. Richard participated in the development of the Guiding Principles on Business and Human Rights in the UN Human Rights Council, was an adviser to the OECD in its update of the Guidelines on Multinational Enterprise and a member of the B20 Business Leaders’ group advising G20 Governments, serving on its Energy and Climate and its Integrity Task Forces. He has travelled and spoken extensively throughout the world, including at the Rio+20 UN Summit on Sustainable Development, the World Economic Forum and the World Investment Forum. Richard is currently Strategic Advisor on Corporate Responsibility and Sustainability, Business and Human Rights, and Senior Associate at the public interest law firm, Frank Bold LLP.
Laura Ortiz Montemayor
Chief Purpose Officer in SVX México and GP at Regenera Ventures Fund
Laura Ortiz Montemayor is a living-systems thinker and mompreneur, founder of SVX México, passionate about Regenerative Culture, biodiversity, and an advocate for Impact Investing. Her life mission is to ensure that capital serves life transforming investment paradigms. During the past years, Laura’s work has focused on driving social, economic, and environmental justice through Impact Investment advice and education. She is also a board member of the Mexico Impact Investing Steering Committee and Taskforce (AII MX) a volunteer mentor for ALTERNARE A.C., one of the founding members of the ASEM (Mexican Association of Entrepreneurs). Both Laura and her business partner Stevie are currently structuring their first fund: Regenera Ventures to invest in the regenerative transition for rural Mexico with a gender lens and a landscape approach. She has taught impact investing, climate finance and regenerative economy to over 1,400 Latin American investors and spoken about the subject in multiple countries. She previously worked for over 8 years in wealth and asset management in BBVA and Citi Banamex.
Laura has a degree in International Business from ITESM (Tec de Monterrey) and has additional certifications on Impact Investment from Oxford University, Regenerative Entrepreneurship by UCI, Venture Capital and Private Equity Seminar of RiskMathics, Investment Management training by ANDE and Behavioral Economics by NYU.
Laura is an angel investor in Desplastifícate, and a micro investor through collective finance in 2 more social and environmental impact companies in Mexico.
“I’ve learned so much from R3.0’s brave quest for raising the bar in the global Sustainability narrative, understanding and application that I am honored to be able to walk the talk alongside trailblazers that I admire and that bring me active hope for transformation.”
Senior Advisor, UN Global Compact
Laura started her career in 1993 as Finance Auditor in PWC Buenos Aires, Argentina. In 1997, she joined Aguas Danone Argentina as Sales & Marketing Controller. She became Financial Controller in Villa Alpina (Groupe Danone) in 1999. In 2003 she moved to France as Sales & Marketing Controller for the World Wide Waters Division. In 2006 she accepted a position at Corporate level where she acted as Investors’ Relations Officer.
She later became VP Finance Nature in 2009, in charge of developing and deploying the environmental reporting for the company, including the CO2 accounting system.
In March 2014, Laura was appointed Corporate Social Responsibility Director, and as of May 2016, she became Sustainability Integration Director, in charge of coordinating sustainability governance, animation and sustainability reporting at corporate level.
Since January 2018 Laura is seconded to the UN Global Compact where she serves as Senior Advisor on sustainability reporting issues.
President of the Board of Regen Network Development, Inc.;
President of the Board of Regen Foundation
Managing Partner, BSD Consulting, an ELEVATE Company
Peter has been working in the sustainability domain as an entrepreneur for more than 25 years. He founded trading company gebanallc, co-founded BSD Consulting and initiated information and collaborative platforms such as Social Management Systems SMS, Sustainability Compass and r3.0. As a Managing Partner of BSD Consulting he contributes his extensive experience in working with big multinational and smaller companies on strategy and sustainability management within a cross-cultural and international context. His main areas of work are strategy deployment and stakeholder engagement, sustainability communication and sustainable supply chain management. Peter has a Master’s degree from the Swiss Federal Institute of Technology in Zurich and a Business Engineer’s degree.
Vincent Leonard van Kalkeren
Vincent is a broadly educated and skilled entrepreneur, professional, executive coach, and investor with 20+ years’ experience. He is the owner of I4D – Shifting perspectives to value – , a being-centric strategy firm, focused on doing business and investments in the new economy. I4D helps and guides meaningful leaders and entrepreneurs with their challenges on sustainable innovation and transformation to create system value. Furthermore, Vincent invests in entrepreneurs that operate in the new economy.
Vincent is graduated as a CPA and worked for almost a decade in (forensic) accountancy at Deloitte and KPMG. During his period at KPMG Integrity & Investigation services he worked with multidisciplinary teams on a broad range of assignments related to Ethics, Culture, Fraud and Behavioral Conducts. In his work always aiming for a world were justice and honesty will thrive and people will be threaded equally.
In 2008 Vincent decided to become an entrepreneur. In this period, he worked on a broad variety of assignments where he helped C-Level executives and entrepreneurs to steer, develop and transform their company’s. In all these assignments there is one overarching element: the ‘4D approach’. The base is to always set up and execute the assignment from a 4D perspective: leadership, team, organizational and business development. Using the left brain and the right brain, and a combination of hard and soft skills. This holistic approach is key to face the challenges we as a society have to create system value on earth. Since 2021 Vincent has been working with Ralph (managing director of R3.0) on the Scale of Significance. This is an awareness-raising method that develops deeper insight in how an organization ‘works’ and what its effects are, both on the inside and on the outside. As an outcome, the Scale of Significance creates readiness for necessary transformative steps an organization may want to set in motion to create system value.
In memory of
Brendan LeBlanc ( ✝︎ 2020)
Partner Climate Change & Sustainability Services, EY
Brendan is a Partner in Climate Change and Sustainability Services at EY, with more than 20 years of experience working with global public and private companies to provide financial and non-financial advisory, reporting and assurance services. He is a subject matter professional on corporate social responsibility metrics, reporting and assurance and led the first full sustainability assurance engagement in the US. Brendan brings extensive experience in implementing sustainability initiatives into internal balanced scorecards utilized to drive executive compensation. He also brings significant experience leading and coordinating several sustainability risk assessments, conflict minerals engagements and sustainable sourcing reviews, including working with some of the leading manufacturers on sustainable sourcing programs, values-led sourcing programs and numerous third-party certification schemes. Brendan serves as EY’s representative on the: • International Integrated Reporting Council (IIRC) Working Group • Sustainability Accounting Standards Board (SASB) Advisory Board, Education and Assurance Committees • Global Reporting Initiative (GRI) – North America Organizational Stakeholder Group • World Business Council for Sustainable Development (WBCSD) Liaison Delegate • His participation with these organizations provides the opportunity to help set the direction and provides our clients with leading-edge perspective on the direction of these global trends.
“r3.0 plays a vital role in advancing the world of disclosure by envisioning the next necessary steps for reporting to actually fulfill its promise of spurring an economy that truly serves people, prosperity and planet. My particular interest, since I first heard about the Platform, has been in helping r3.0 activate evidence-based stakeholder advocacy that uses data from corporate reports to contextualize the sustainability of company performance.”
Ralph Thurm, Managing Director
Ralph Thurm is one of the leading international experts for sustainable innovation and strategy as well as sustainability and integrated reporting. He is co-initiator, content curator and facilitator of the r3.0 Platform, worked as Director of Engagement for GISR and co-founder of the ThriveAbility Foundation. Earlier, Ralph Thurm held positions as Head of the Sustainability Strategy Council at Siemens, COO of the Global Reporting Initiative and Director of Sustainability & Innovation at Deloitte. Ralph was involved in the development of all four generations of the GRI Guidelines. Furthermore Ralph works in and supports many networks for sustainable innovation as a valued partner and is a member of various Boards and Jury’s. His blog A|HEAD|ahead is a respected source and input for many international discussions.
“When we started r3.0 in 2013, we felt the urgent need to offer a pre-competitive community platform that would enable key actors to work together to revamp the design of the reporting regime to truly serve a green & inclusive economy. I strongly believe that reporting can play a trigger function if the sustainability context between macro-level social, ecological and economic systems and the micro-level of individual company impacts is disclosed seamlessly and such reporting is supported by redesigned multicapital accounting rules, data architecture and the disclosure needs of adapted and new business models. There is no such process anywhere in the world serving this purpose, so r3.0 can play a crucial role to catalyze a green and inclusive economy through reporting.”
Bill Baue, Senior Director
As an internationally recognized expert on ThriveAbility, Sustainability Context, and Online Stakeholder Engagement, Bill designs systemic transformation at global, company, and community levels. A serial entrepreneur, he’s co-founder of a number of companies and initiatives: ThriveAbility Foundation, Sustainability Context Group, Convetit and Sea Change Radio. He works with organizations across the sustainability ecosystem, including AccountAbility, Audubon, Ceres, GE, Global Compact, Harvard, UNCTAD, UNEP, Walmart, and Worldwatch Institute.
“What excites me most about working with r3.0 is the opportunity to collaborate with other ‘positive mavericks’ who see that efforts in sustainability reporting and integrated reporting to date — while laudably setting a solid foundation — have yet to deliver the needed transformation to true sustainability and beyond. So r3.0 is needed to help actualize the promise of a really regenerative & inclusive economy.”
Alexandra Thurm, Office Manager
Office Manager, r3.0
Alexandra supports r3.0 through website design and content management as well as community activation through newsletter administration. She also supports event management and conference ticketing.
Jennifer Dhyana Nucci, Engagement Architect & Facilitator
Engagement Architect & Facilitator, r3.0
As a Prosocial/Convergent Facilitator, Researcher, and Community Educator, Jennifer is dedicated to embodied learning and holistic solutions. With 25 years of experience in Community Education, Design Processes for Deep Integration Environments, and Collaboration, her work is informed by several areas of study and practice – Meditation, NVC (NonViolent Communication), Transformational Mediation, Trauma Informed Mindful Movement, and Herbalism – which represents a lively interconnection of people to ecosystems. Her work is activated by meaningful, just, effective collaboration toward shared purpose, within the capacities of people and systems, always striving to align with the realities and visions of participants.
“r3.0 skillfully walks the dynamic, exacting line between field support and field transformation. At this critical time, they are pointing to, and creating high level vital leverage points for the successful work of equitable thrivability. I admire their collaboration capacity and skill, while witnessing their extensive personal industry contributions, and am honored to be part of the team.”
Connor Guilherme, Research Intern
Research intern, r3.0
Connor Guilherme supports r3.0 as a research intern through his work focussed on the relationship between sustainability and non-financial reporting. Connor completed a BSc. in geographical sciences at UBC (Vancouver, Canada) in 2019 and is currently completing a masters degree in sustainable energy through the University of Coimbra (Coimbra, Portugal). Connor aims to pursue the CPA designation while working as a sustainability accountant in the future.
“The r3.0 network provides sustainability focussed individuals with a venue to learn, contribute and collaborate. The research that I am involved with contributes to the growing body of literature that points to a problematic disconnect between non-financial reporting and the field of sustainability accounting.”
Get In Touch with Us
OnCommons gGmbh/ r3.0
10437 Berlin, Germany