The Climb
IMPLEMENT LEVEL: Micro level organisational development enabling cultural & mindset shifts
Section 1:
From Shareholders to Stakeholders – to Rightsholders: Why the Shift?
Rightsholders
Why is a shift to rightsholders necessary?
The Pain Point
Why are shareholder perspectives too limiting for achieving a Green, Inclusive and Open Economy?
The Gain Point
Enlarging the view about duties and obligations owed to rightsholders to enhance understanding of the role of the company in a Green, Inclusive and Open Economy.
What Are Thresholds & Allocations, and Why Are They Necessary for Sustainable System Value Creation?
Thresholds & Allocations
Why do I need thresholds & allocations to understand impact?
The Pain Point
Why are thresholds & allocation essential to sustainability context?
The Gain Point
Building on the nano-level coaching module, we learn the technical details around Thresholds & Allocations and their implementation (p-part of the Integral Materiality Process).
How Can New Lenses of Risk Help Ignite Breakthrough Transformations?
Risk
What needs to change in risk management?
The Pain Point
Why is the current COSO interpretation of risk too limiting?
The Gain Point
We gain a better understanding about the spectrum from career risk (building upon the nano module) up to system risk and existential risk and how to implement it.
What’s the Appropriate Role of Governance in Spurring System Value Creation? Or: Why Strategic Duty Requires a Shift from Governance Push to Pull Governance?
Governance
What needs to change in the governance approach?
The Pain Point
Why is there a need to reframe corporate governance from ESG Push to GSE Pull?
The Gain Point
Implementing a GSE-Pull based ethical management governance system can actually instigate transformation.
How Can Organizations Align Leadership with Work Levels to Harness Transformative Potential?
Leadership
How would leadership education be different?
The Pain Point
How do we need to address leadership challenges to implement an integral business approach? Are leaders not doing their job well enough?
The Gain Point
A deeper dive into integral and spiral dynamics, work levels and instigating a readiness of transformational change (continuing from the nano module), overcoming the 3-gap problem of integral business management.
Section 2:
How Do We Innovate New Business Models that Trigger New Industry Ecosystems and New Integral Economies?
Business Model Innovation
How to change existing business models and innovate for more thriving?
The Pain Point
Why do we need to go further and broader for the creation of Integral Business Models? What’s wrong with current canvasses and innovation practices?
The Gain Point
Getting used to the Integral Business Model design thinking of Reporting 3.0 helps to generate pull-based approaches for the necessary information infrastructure that needs to be in place.
Section 3:
How Can Organizations Report on Their Purpose, Success and Scalability?
The New Impetus
How to report purpose, success and scalability?
The Pain Point
Why are current standards & frameworks not fit for purpose to disclose the right level of information need to serve a Green, Inclusive and Open Economy?
The Gain Point
We learn about purpose, integral success measurement and scalability and the three new pillars of disclosure needs and how to implement them while using parts of the existing approaches.
How Can Integral Information Systems Create a Seamless Data Architecture that Measures Thriving?
Integral Information Systems
How to create a generic data architecture that takes into account thriving?
The Pain Point
We can’t use most of today’s industry and/or macro information to determine our own sustainability – or the sustainability of the systems we operate in.
The Gain Point
Based on the Daly Hourglass we learn how to create a data architecture that tells us how to best measure sustainability, regeneration and thriving of our organisation and the systems we operate in.
Section 4:
How Can New Accounting Save the World?
New Accounting
What are the best ways to better account for success?
The Pain Point
Current accounting principles aren’t enough to be future-ready? Why?
The Gain Point
Reporting 3.0’s approach to principles – the 12 Recognised Comprehensive Accounting Principles (RCAP) – set the scene for necessary changes in accounting that is future-ready.
How Can Income Statements Be Expanded into Integrated P&L Accounts to Tell More Complete Performance Stories?
Extending P/L
Why is my current p/l insufficient?
The Pain Point
Current profit and loss accounts are not telling the story of an organisation’s total contribution. How can that be changed?
The Gain Point
The integrated profit and loss account concept of Reporting 3.0 prepares the organisation to get a total contribution overview of an organisation’s performance.
How Can Integrated Balance Sheets Bring Intangible Assets onto the Books?
Balance Sheets
How can I create a balance sheet that explains the ability to thrive?
The Pain Point
Current balance sheets aren’t prepared for new forms of the economy and tell little about the difference between book value and market value. What to do about that?
The Gain Point
The multi-layered integrated balance sheet approach of Reporting 3.0 allows for a better understanding of how an organisations plays into new forms of the economy like circular or shared concepts, and explains a variation of difference between book value and market value.
How Can Statements of Long-Term Risk and Opportunity Help Shift Mindsets to Long-Termism?
Long-Termism
Why would we benefit from a Statement of Long-Term Risk and Opportunity?
The Pain Point
Why does an integral approach to business management need a longer-term perspective on risk and opportunities? Isn’t that what risk management offers?
The Gain Point
The Reporting 3.0 Statement on Long-Term Risk and Opportunities is a valuable additional tool in an organisations transition planning towards a serving function in a Green, Inclusive and Open Economy.
Why Do We Need Narrative Reporting?
Narrative Reporting
Why is Narrative Reporting needed for a better understanding of integral business design?
The Pain Point
How can narrative reporting reflect the necessary shifts beyond what normal management reporting is asking for?
The Gain Point
We have learned how narrative reporting can support the storytelling of the various for- mats around the integrated p/l, balance sheet and statement for long-term risk and opportunity.
ACCELERATE LEVEL: Meso level support for industries, habitats & portfolios
Section 1:
From Shareholders to Stakeholders – to Rightsholders: Why the Shift?
Rightsholders
Why is a shift to rightsholders necessary?
The Pain Point
Why are shareholder perspectives too limiting for achieving a Green, Inclusive and Open Economy?
The Gain Point
The perspective on rightsholders instead of just shareholders and stakeholders gives a greater understanding how to collectively understand duties and obligations in our industry strategies, habitat policies and deci- sion making as well as portfolio designs.
What Are Thresholds & Allocations, and Why Are They Necessary for Sustainable System Value Creation?
Thresholds & Allocations
Why do I need thresholds & allocations to understand impact?
The Pain Point
How can we support the setup of thresholds & allocations for our industries, habitats and portfolios?
The Gain Point
We are able to support the idea of thresholds and allocations through the GTAC approach Reporting 3.0 instigates. We are envisioning our support for our industry, a habitat or portfolio.
How Can New Lenses of Risk Help Ignite Breakthrough Transformations?
Risk
What needs to change in risk management?
The Pain Point
How would a joint risk management perspective change by applying Reporting 3.0’s thinking?
The Gain Point
The Reporting 3.0 focus on systemic risk and existential risk are eye-openers in the collective risk awareness for our industry, our habitat or our portfolio design.
What’s the Appropriate Role of Governance in Spurring System Value Creation? Or: Why Strategic Duty Requires a Shift from Governance Push to Pull Governance?
Governance
What needs to change in the governance approach?
The Pain Point
How are governance processes to be organized in industries, habitats or portfolio investments to support scalability and transformation?
The Gain Point
Building on the generic advice to change governance from ESG Push to GSE Pull, we can now support this on industry, habitat or portfolio level!
How Can Organizations Align Leadership with Work Levels to Harness Transformative Potential?
Leadership
How would leadership education be different?
The Pain Point
How can an industry, habitat or portfolio be supported by collective leadership opening up for sustainability, regeneration and thriving?
The Gain Point
Organizing collective leadership for sustaining, regenerating and thriving through joint visioning using Reporting 3.0 tools will add to the scalability of necessary processes.
