Many attempts have been made to operationalize the measurement and reporting of organizational performance in all of its dimensions: social, economic and environmental. Most such efforts have fallen short, however, largely because of their failure to adequately address Sustainability Context, which requires that social, economic and ecological thresholds in the world be taken explicitly into account when attempting to assess the performance of organizations. Integrated reporting, that is, must be context- and thresholds-based. This session introduces a pilot of the MultiCapital Scorecard™ (MCS), which claims to be the world's first integrated measurement and reporting system that more than meets the requirements of the International Integrated Reporting Council's (IIRC) Integrated Reporting standard.

1. The MultiCapital Scorecard: Concept and Pilot
Application
Mark McElroy, Center for Sustainable Organizations @mwmce
Rob Michalak, Ben & Jerry’s @benandjerrys

2. Concept and Pilot Application at Ben & Jerry’s
Mark W. McElroy, Ph.D., Executive Director
Center for Sustainable Organizations
Thomas & McElroy LLC
Rob Michalak, Global Director of Social Mission
Ben & Jerry’s Homemade, Inc.

3. Context-Based Sustainability

4. Context-Based Sustainability
Vital Capitals

5. Context-Based Sustainability
Vital Capitals
Organization-Specific Standards

6. Context-Based Sustainability
Vital Capitals
Organization-Specific Standards
Context-Based Metrics

7. Bottom Line
Areas of Impact (Capital)*
C: Constructed Capital
EE: External Economic Capital
H: Human Capital
IE: Internal Economic Capital
N: Natural Capital
S: Social & Relationship Capital
WeightedScore
FullySustainable
Score
AreaofImpact
BottomLine
Triple
Bottom
Line
A B A/B
Social
Living Wage (H) 2 3 67%
79%Workplace Safety (H,S,C) 15 15 100%
Innovative Capacity (H,S,C) 2 6 33%
Economic
Equity (IE) 10 15 67%
62%Borrowings (IE) 2 3 67%
Competitive Practices (EE) 1 3 33%
Environmental
Water Supplies (N) 9 9 100%
77%Solid Wastes (N) 4 6 67%
The Climate System (N) 10 15 67%
*Always organization-
specific; contents here
are purely illustrative
Overall Performance 55 75 73%

8. Rob Michalak
Global Director of Social Mission
Ben & Jerry’s

9. Ben & Jerry’s Priorities at the time
of the Acquisition:
Packaging
Carbon Footprint
Family Farms
Sustainable Agriculture
Fairtrade
Non-GMO
Social Enterprise
Community Activism

10. Ben & Jerry’s Pilot MCS™
Bottom Line
Areas of Impact (Capital)
C: Constructed Capital
EE: External Economic Capital
H: Human Capital
IE: Internal Economic Capital
N: Natural Capital
S: Social & Relationship
Capital
Weighted
Score
Fully
Sustainable
Score
Areaof
Impact
BottomLine
Triple Bottom
Line
A B A/B
Social Social Activism (H, S, C) 16 24 67% 67%
Economic
Farmer Livelihood (EE) 16 24 67%
77%Gender Parity (Payroll) (EE) 16 24 67%
B&J Financials (IE) 21 21 100%
Product
(Environmental)
Animal Welfare (N) 14 21 67%
41%
Soil Health (N) 7 21 33%
Water Quality (Farm) (N) 7 21 33%
Climate System (B&J) (N) 8 24 33%
Overall Performance 105 180 58%

11. www.SustainableBrands.com