CIPFA

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CIPFA Forum for the FutureSustainabilityA
Reporting Framework for the Public Services

• David Bent, Vicky Burvill
• Forum for the Future

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Contents

• Introducing Forum for the Future
• Sustainability in the public sector
• Discussion
• Sustainability reporting

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Forum for the Future

• Aim to show that a sustainable future is possible
  and desirable
• We work with leading organisations in public and
  private sector to find practical ways to a future
• Economical prosperity
• Socially just
• Environmentally viable

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Forum for the FutureIn the public sector

• Partnerships local and regional government,
  education, Welsh Assembly Government
• Networks, think tank, critical friend
• Embedding sustainability into practice and policy
• Sustainability Standard
• Local authority can benchmark current practice
  and highlight areas for improvement
• Developed through our networks
• Going forward nationally with CIPFA, LGA and
  others

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Forum for the FutureWhy work with CIPFA?

• Our public sector partners tell us that the
  finance department are powerful
• CIPFA the key player for the UK
• Combination of unique attributes
• Public sector finance
• Sustainability in public sector and accounting
• The right timing

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Sustainability in the public sector

• Sustainability will form the backcloth for the
  next 30 years
• Dealing with climate change
• Making poverty history
• Public service improvement
• Leaders will turn to their accountants for advice
• Info systems where are we?
• Decision tools what should we do?

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Recognising sustainability

• - Equality and diversity - Health inequalities
• - Sustainable communities - Place Shaping
• - Cleaner, safer, greener - Good corporate
  citizenship
• - Social inclusion - Community 2020
• - Sustainable transport - Waste minimisation
• - One-planet economy - Community engagement
• - Investors in People - Invest to Save
• - Climate change and energy efficiency
• - Millennium Development Goals
• - Natural resource protection and environmental
• enhancement
• - Sustainable production and consumption/
• sustainable procurement
• - Corporate Social Responsibility
• - Environmental Management/ISO 14001

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Sustainability is

• What you do
• and
• How you do it

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Sustainability strategy
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Securing the Future
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Hey Big Spender

• UK Public Sector - 150 bn per year
• ..Future generations will neither excuse us nor
  forgive us for ignoring the signals that we can
  see todaybut if the government's huge spending
  power is harnessed as recommended in this report
  future generations will have much to thank our
  leaders for.
• Public sector spending will routinely incorporate
  sustainability impacts

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Government agendas include SD

• We need a system of government that best meets
  needs of citizens, promotes prosperity and
  wellbeing and is able to meet the challenges of
  the future. Sir Michael Lyons
• Maximising economic, social and environmental
  wellbeing
• Value for money
• Challenge finance directors to work with their
  elected members to contribute to community
  objectives, rather than focusing on systems

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A new synthesis...

• that economic growth, social justice and
  environmental care advance best when they advance
  together. Gordon Brown
• Environmental priorities have too often been
  compartmentalised away from economic priorities
• We know that they increasingly reinforce each
  other

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Changing emphasis

• A new definition of risk
• Wales Programme for Improvement failure to
  deliver on corporate sustainable development.
• Comprehensive spending review
• Examination of long-term trends and challenges,
  including socio-economic change, globalisation,
  environmental change and global uncertainty
• How will the public sector need to respond?

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Sustainable policy and practice

• Maximising social, environmental and economic
  benefits quality of life
• Integration of objectives
• Mainstreamed not bolted on
• Effective delivery
• Innovation
• Public engagement
• 3 performance areas
• organisational, policy and implementation,
  outcomes

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On the ground, this means

• Cornwall PCT Trust benefits for local economy,
  patient recovery, environment through food
  procurement
• Basingstoke Deane integration of objectives,
  motivation, service review
• Welsh Assembly Government policy integration
• Woking Borough Council annual SD report

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Rising to the challenge

• How can the public sector help create a
  sustainable future?

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Rising to the challenge

• A What key changes will be needed to progress
  sustainability?
• B What is the role of public sector accountants
  in progressing sustainability?

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Why sustainability reporting?

• Can help an organisation deliver
• Manage what you measure
• Bring disparate measures together in a meaningful
  way
• Raises awareness, internally and externally
• Transparency promotes the public good

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Compile a sustainability report

• Form a cross-function contact group
• Adopt a principles-based approach to
  sustainability reporting
• Understand your stakeholders
• Define material and relevant issues
• Set the reporting boundary
• Consider three tiers of impact for a public
  sector organisation
• Organisational performance
• Public policy and implementation measures
• Context or state of the economy and/or society
  and/or environment
• Determine the internal reporting format
• Determine the external reporting format

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What is in a sustainability report?

• Strategy and analysis
• Organisational profile
• Governance
• Performance, organised by how addressed
• By theme, or priority area or department
• By the three tiers of impact
• Reporting policies
• Assurance
• Request for feedback

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• Forum for the Future
• Stand 59
• www.forumforthefuture.org.uk