Traditionally, the only bottom line business and accountancy has had to worry about has been the monetary bottom line. As the Christchurch City Council has quietly moved toward a more sustainable approach and example it became apparent this old system was not enough.

Trying to become sustainable creates a need to include the bigger picture that does not just take environmental factors like air and water for granted but includes these in the picture.

It was also realised that a more sustainable approach needed to include the human impacts of our actions.

It might sound terribly simple that the social and environmental impacts of our actions also need to be measured but traditionally it has not been the case.

Instead we have historically had a single bottom line approach. It measured economic impacts and costs, but ignored the impacts on the planet and on people.

The Council decided that to fully live up to its collective responsibility to the ratepayers, a more full and complete way of measuring our actions was needed. This is why we have adopted triple bottom line reporting for all our significant reports and actions.

We now use this system to measure how well each Council initiative being reported is doing in achieving environmental, social and economic benefits for the City.

Triple bottom line reporting was completely integrated into the existing Annual Plan process led by the financial services unit manager and a small group of staff from key service units.

This team also took part in joint workshops with Council partners in the Redesigning Resources initiative.

As a result Council’s Annual Plan is now in a format which highlights the social, environmental and economic benefits and impacts of its significant activity areas.

Staff now look at how each idea will impact on Nature, People and the Economy for all major projects and undertakings. They are now looking out for triple bottom line impacts as a matter of routine.

It is a change that Council staff believe has strengthened their ability to act in a direction that is more realistic and sustainable.

Garry Moore, Mayor of Christchurch