How We Work

All of our work at T&M is aimed at helping managers responsible for both financial and non-financial performance in organizations be successful. What we offer is an integrated Triple Bottom Line methodology for measuring, managing and reporting performance that is cutting-edge and deeply grounded in principles of sustainability: the MultiCapital Scorecard.

Implementing the MultiCapital Scorecard (MCS)

The approach we take in helping organizations to implement the MCS consists of a 3-step process as follows:

  • Scoping and Materiality – This step consists of defining the boundaries of a project and determining the entity-specific material financial and non-financial Areas of Impact (AOIs) that should be addressed in the development of a MultiCapital Scorecard.
  • AOI Development – This phase consists of defining sustainability norms and targets, interim goals, context-based metrics, and data collection protocols for each of the material AOIs identified in the step 1.
  • Scorecard Implementation – This step consists of all work required to fully operationalize a MultiCapital Scorecard in an organization and to measure, manage and report performance relative to its own material AOIs.

Working With Us and Using the MCS

T&M offers training and consulting services either directly or by way of its founders’ organizations, which are the Center for Sustainable Organizations in the U.S. (McElroy) and call4change in the UK (Thomas). The MCS itself is otherwise freely available for internal use by any organization under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License, with or without assistance from T&M. Parties interested in obtaining a third-party commercial license to use the MCS are encouraged to contact us for more information.