Developing environmental and social indicators for triple bottom-line reporting for Local Government authorities

Abstract

The subject of this dissertation has been an investigation of internal environmental and social indicators for use by local government authorities in Triple Bottom-Line (TBL) reporting. It has reviewed local government annual plans and reports to gauge content and structure of council reporting and identify indicators. It has reviewed two leading examples of TBL reports from New Zealand, as well as international and national standards and guidelines for indicators. These reviews have provided the direction and formation of the internal environmental and social indicators for local government.

The proposed indicators for local government are designed as a starting point and focus on the internal environmental and social performance of local government. This study will not address the financial reporting of councils. The integration of economic reporting with environmental and social reporting will be briefly analysed.

The proposed indicators identified in this dissertation are designed to be reviewed, monitored and improved on by local government authorities as they work to make improvements in their performance. There are no proposed indicators for local government to monitor and gauge the performance of plans, reports and services, for example sewerage systems, public transportation systems and libraries.

The internal environmental and social indicators proposed in this dissertation were designed as a starting point for local government to begin TBL reporting. The dissertation concludes with key recommendations for local government to improve efficiency and quality of reporting and internal performance. TBL provides the reporting mechanism for local government to target and achieve the social, economic, environmental and cultural goals of the communities they represent.