Conclusions and implications for use of sustainability NFI in the public
| Conclusion on public sector sustainability NFI | Implications for practitioners |
|---|---|
| 1. The information reported in annual reports is unlikely to result in observable impact through decision making in the final phase of the budget cycle | Sustainability information is more likely to impact public sector decision making if it meets information needs of decision makers within government during the earlier budget phases |
| 2. The reported information is often used selectively and follows a political rationality | Sustainability information is more likely to impact public sector decision making if its message is timed and framed to align with political debates. Often this means its use is disconnected from the budget and accountability cycle |
| 3. The materiality of information of public policies easily outweighs the importance and relevance of the own operations for most government organisations | For sustainability reporting to be proportionate, scarce capacity for measuring, reporting, and analysing NFI should focus on major impacts of policy programs and very selectively for government’s own processes |
| 4. Organisational obstacles can challenge an enabling environment for use of NFI in the public sector | Investments in sustainability information should be accompanied by an assessment of obstacles for managerial use of this info. Sustainability reporting initiatives should integrate strategies to ease obstacles such as budget rigidity, inadequate mandates and gaps in skills and knowledge |
| 5. Informational obstacles can challenge an enabling environment for use of NFI in the public sector | Low credibility and low comparability of data can be addressed by a combination of reporting standards, internal controls and audits as well as strong horizontal coordination across organisational and budgetary silos. Independent sourcing of data and audit can help prevent manipulation and gaming |
| 6. Cultural obstacles can challenge an enabling environment for use of NFI in the public sector | Allowing for experimentation and piloting programs can help create an enabling environment for exploratory NFI use that fosters innovation |
| Conclusion on public sector sustainability NFI | Implications for practitioners |
|---|---|
| 1. The information reported in annual reports is unlikely to result in observable impact through decision making in the final phase of the budget cycle | Sustainability information is more likely to impact public sector decision making if it meets information needs of decision makers within government during the earlier budget phases |
| 2. The reported information is often used selectively and follows a political rationality | Sustainability information is more likely to impact public sector decision making if its message is timed and framed to align with political debates. Often this means its use is disconnected from the budget and accountability cycle |
| 3. The materiality of information of public policies easily outweighs the importance and relevance of the own operations for most government organisations | For sustainability reporting to be proportionate, scarce capacity for measuring, reporting, and analysing NFI should focus on major impacts of policy programs and very selectively for government’s own processes |
| 4. Organisational obstacles can challenge an enabling environment for use of NFI in the public sector | Investments in sustainability information should be accompanied by an assessment of obstacles for managerial use of this info. Sustainability reporting initiatives should integrate strategies to ease obstacles such as budget rigidity, inadequate mandates and gaps in skills and knowledge |
| 5. Informational obstacles can challenge an enabling environment for use of NFI in the public sector | Low credibility and low comparability of data can be addressed by a combination of reporting standards, internal controls and audits as well as strong horizontal coordination across organisational and budgetary silos. Independent sourcing of data and audit can help prevent manipulation and gaming |
| 6. Cultural obstacles can challenge an enabling environment for use of NFI in the public sector | Allowing for experimentation and piloting programs can help create an enabling environment for exploratory NFI use that fosters innovation |