Implementing a carbon measurement & reporting system in an international non-government organisation: A case study

Abstract

The movement towards sustainable business practices has been necessitated by the growing acceptance that traditional business practices are unsustainable: financially, socially and environmentally. To date, studies have largely been concentrated on the for-profit sector, in particular on the implications for investors. In this research, I utilise an action research methodology to explore how the implementation of a carbon reporting system impacts the social license to operate in a large international non-governmental organisation, Christian Blind Mission. The case study summarises the process of developing the reporting system, tools, and implementation in this large organisation spanning 76 countries. The purpose of this study is to utilise institutional theory to demonstration how the NGO’s accountability has progressed beyond only being accountable to the INGO Accountability Charter to include stakeholders under the Social Licence to Operate for long term sustainability. I utilise a new institutional theory perspective in particular: constructing normative networks, ‘changing normative association’ education, undermining assumptions and beliefs, and enabling work. I utilise Institutional theory as a means to explain how institutional pressures change organisational behavior and the implications of the pressures while implementing a carbon measurement and reporting system. I also discuss the implication of carbon reporting on organisations Social Licence to Operate. I also highlight the need for research in implementing traditionally for-profit sustainability tools in the not for profit sector.