CBM follows best practice in disclosing and reporting on organisational, economic, environmental, social, governance and programme performance. It based the 2013 Accountability Report content on a materiality assessment. Through this method, all issues that could have an impact on the organisation were identified. Then, they were ranked based on their influence and how critical they are to operations and to stakeholders. Issues and concerns that are of high importance for fulfilling CBM’s mission are prioritised and presented to the Executive Management Team (EMT) for further action and approval for any associated strategic decisions.

CBM’s reporting process

CBM used the following process to define the reporting content:

• The Cross-functional Accountable Now Report Team reviews the 2012 report and the feedback from the Independent Review Panel (January)
• Key issues are identified and presented to the EMT (January)
• EMT prioritises issues within its business plan and strategy reviews (February)
• The Cross-functional Accountable Now Report Team develops the content for the 2013 report with inputs from Member Associations (March – August)
• EMT validates the report content and approves any associated strategic decisions (September).

The Accountable Now reporting team prioritises issues of high concern. For example CBM reiterated its commitments to accountability by implementing a fully functioning whistle-blower system in early 2014 to manage complaints from its internal and external stakeholders with particular focus on managing fraud, corruption, mismanagement, and situations of gross mismanagement.

Report dissemination and staff feedback

The report is made available to CBM staff by posting the document in SharePoint, the organisation’s intranet. The actions that EMT derives from the Panel’s feedback and that are included in their Business Plan are shared with the internal stakeholders in a similar manner. CEO’s of all CBM Member Associations and its Chairs receive an email notification with monthly updates on the EMT Business Plan. The Accountability report is furthermore posted under the ‘Accountability’ section on the website and as such made available to the public.

CBM considers feedback as an important tool for further professionalisation and enhancement of work.

Want to know more about CBM’s reporting process? Check their Accountability Report 2013.