The MultiCapital Scorecard: Rethinking Organizational Performance - Tapa dura

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Martin Thomas came to sustainability thinking after completing his MSc in Consulting and Coaching for Change and chairing The Change Leaders (tCL). In his thirty-four years at Unilever, he headed Unilever’s global strategic planning activities and then had responsibility for several mergers, acquisitions, disposals and international ventures in various countries at different times. His work was international, mainly at subsidiary executive board level, conducted in four languages and living consecutively on four continents. Since 1999 he has been consulting as call4change and has taken on interim management assignments in various organizations.

Martin’s publications include chapters on “Scenarios in Venezuela,” in Business Planning for Turbulent Times (Earthscan, 2008), written by members of the Oxford Futures Forum, and on “Performance that Lasts” in New Eyes (The Change Leaders, 2013).

His focus on measuring organizational performance towards sustainable futures started in 2007 when he decided to complement the activities of tCL colleagues in New Angles by operationalizing triple-bottom-line concepts.

While presenting to The Centre for Social and Environmental Accounting Research at St. Andrews, Martin linked up with The MultiCapital Scorecard coauthor Mark McElroy. Since 2011, they have been extending context-based sustainability principles and practices to include financials and measure progression towards full sustainability.

Mark McElroy is an accomplished innovator, consultant, author and educator in the theory and practice of corporate sustainability management. He is the founder and executive director of the Center for Sustainable Organizations in Vermont and is particularly well known for his development of Context-Based Sustainability (CBS), an approach to sustainability measurement, management, and reporting in which performance is seen as a function of what an organization’s impacts are or ought to be on vital capitals.

McElroy is also a long-time veteran of management consulting, having spent much of his career at Price Waterhouse, KPMG Peat Marwick – where as a partner he led a national practice – and IBM Consulting. More recently, he created and led Deloitte Consulting’s Center for Sustainability Performance in Boston, MA, a think-tank dedicated to the study of sustainability measurement, management, and reporting that he founded.

McElroy earned his Ph.D. in Economics and Business from the University of Groningen in The Netherlands in 2008, and currently teaches sustainability theory and practice in the MBA in Managing for Sustainabilityprogram at Marlboro College in Vermont. He is Board Chair Emeritus at the Donella Meadows Institute, also in Vermont, where he continues to serve on the Advisory Board.

With Martin Thomas, he is co-creator of the MultiCapital Scorecard. Their joint articles have appeared in Sustainability Accounting, Management and Policy Journal, The World Financial Review, and the Harvard Business Review.