Kaupapa Outcome Targets

Kaupapa outcome targets refer to the positive change an organisation’s commercial operations might directly contribute to the vision, values or upholding the traditions of the iwi.

Some regularly discussed kaupapa outcome targets include:

  • investing solely or primarily within the tribal rohe,
  • job creation for tribal members,
  • support for hapū development,
  • and purchasing taonga assets.

Targets can be set either for specific transactions (refer to Trade-off Models), or set across commercial operations. Below are five tools that could help commercial organisations develop specific targets according to their traditions, values and vision.

Indexes and Accreditation Frameworks

Targets could be set using existing sustainability indexes and accreditation frameworks. In the longer term, it may be that the Iwi and Māori economy develops their own index on the basis of kaupapa standards. In the interim, national and international indexes may serve as useful tools to set expectations.

There are two main types of framework:

  1. general indexes and accreditation systems that apply to quality and depth of the environmental management system
  2. indexes and accreditation systems that apply to the sustainability of particular types of products, including:

General Tools

  • carbonNZero – the carboNZero programme is available for organisations, products and services that are committed to being carbon neutral. There is also a companion programme known as CEMARS (certified emissions measurement and reduction scheme), which effectively provides recognition for the steps taken towards achieving carboNZero certification. carboNZero was created by Landcare New Zealand Ltd. More information is available at www.carbonzero.co.nz.
  • EnviroMark – the EnviroMark is dedicated to certifying environmental management systems (EMS) that serve to reduce environmental impacts across all aspects of your business. The certification programme has a number of different levels of certification, which allow for organisations to enter the system and progress through the levels of certification as they continue to lessen their environmental impact. EnviroMark was also developed by Landcare New Zealand Ltd. More information is available at www.enviro-mark.co.nz

Equity Investments – there are two leading indexes for sustainability that track the financial performance of the leading sustainability-driven companies worldwide. They provide asset managers with reliable and objective benchmarks to manage sustainability portfolios.

Property Development – the leading New Zealand framework for environmentally sound buildings is the Green Star framework, developed by the New Zealand Green Building Council. It is a comprehensive, national, voluntary environmental rating scheme that evaluates the environmental attributes and performance of New Zealand’s buildings. The Green Star framework uses a suit of rating tool kits, each developed to be applicable to different building types and functions. Organisations could require that all property development meets a particular rating standard. More information is available at www.nzgbc.org.nz/main/greenstar

Agriculture Standards – sustainable agriculture standards have predominantly focused on rainforest standards, however there is currently work underway to develop standards applicable to the developed world. The most advanced is being led by the Leonardo Academy to develop a national sustainable agriculture standard through the American National Standards Institute (ANSI). The work is likely to produce a standard in the foreseeable future. Working papers and reference materials on sustainable agriculture can be found at http://sites.google.com/site/sustainableagstandards/about-this-project

Forestry – the Forest Stewardship Council has developed an accreditation framework for forest management that meets standards relating to the social, economic, ecological, cultural and spiritual needs of present and future generations and verifies that products are sourced from ‘sustainable’ forests. More information is available at http://www.fsc.org/certification.html

Tourism – the Qualmark Green – Environmental Accreditation system is a partner to the Qualmark 100% pure assurance that certifies tourism companies are representing their environmental impact honestly and have minimum level sustainability practices. More information is available at www.newzealand.com/travel/trade/marketing-toolbox/qualmark/qualmark-green/qualmark-green_home.cfm

Asset Allocation Framework

Asset allocation is typically used as a risk management/portfolio balancing tool. It could also be used to create a framework for kaupapa outcomes by designating a certain proportion of the portfolio to particular kaupapa. For example, a percentage of the portfolio could be assigned to ‘taonga assets’ with return expectations suitably adjusted for the unique nature of these assets. Similarly, a specified proportion of the assets could be required to be within the tribal rohe.

The commercial implications of pursuing an asset allocation model is that returns for classes of assets will have a ricochet effect on the rest of the portfolio; a class with lower returns will require higher returns from elsewhere in the portfolio.

The benefit of an asset allocation model is that it allows for detailed exploration of the holistic range of considerations, and their inter-dependencies. The process for developing a suitable asset allocation model may also allow for consultative processes with whānau and seeking advice from kaumatua and other tribal leaders. Once concluded, the asset allocation model should also provide a stable balance of clear direction from the tribal governors while providing sufficient flexibility for the asset managers to use their expertise and skill in the best interests of the iwi.

Feasibility Studies and Business Plans

Consideration could be given to creating a policy, adopted by the board to give it mandatory force, that all feasibility studies and business plans should include analysis of the implications of giving effect to specific kaupapa.

Feasibility studies could explore the options and implications of the various benefits to whānau, hapū or Iwi across all or some of the kaupapa.

This approach would have the benefit of providing the asset managers with clear direction that kaupapa are important and should be realised, but ensure that there is sufficient flexibility for the asset managers to deploy their skills and expertise in commercial development.

Planning Processes

Planning processes are about the governing board providing clear direction about their expectations for the organisation over the short and medium term. Well managed, the planning process should allow for comprehensive exploration of realistic targets for kaupapa outcomes. For example, the planning process could start with asset managers providing a broad forecast of what might be possible in the short and medium term, the board providing guidance on parameters, and the asset managers subsequently submitting a plan for approval that contains targets on specific kaupapa.

This approach similarly endeavours to balance the board providing clear direction and the asset managers retaining an appropriate ambit of autonomy.

Impact Reporting

The commercial operations could also assess their performance against the Kaupapa Indicator Bank or an appropriate international framework to identify and measure the constructive contributions toward the kaupapa, and use these assessments to publish comprehensive reports about their impacts, positive and negative, and initiatives to improve performance. Impact reporting is now common place and is an important aspect of accountability. The international frameworks that could be readily implemented within Iwi and Māori organisations include:

Global Reporting Initiative

The most reputable international framework is the Global Reporting Initiative (GRI). The GRI has a comprehensive reporting framework that builds on its standards associated with environmental and social factors. There are general guidelines that can be applied to any business, as well as specific guidelines for particular industries, including: electrical utilities, mining and metals, financial services, food processing and NGOs.
There are also specific guidelines still under development for a large number of sectors. It is the most widely adopted reporting framework and there are international entities that review and report on the adequacy of GRI reports. More information on the GRI can be found at http://www.globalreporting.org/Home


Impact Reporting & Investment Standards, or IRIS, is an open source platform with metrics for identifying and reporting impact from commercial operations. IRIS indicators span an array of performance objectives and include specialized metrics for a range of sectors including financial services, agriculture, and energy. The metrics don’t encompass all of the values within a kaupapa Māori framework, but they are reputable, readily implemented and allow for benchmarking against other organisations that are values driven. More information on IRIS can be found at http://iris.thegiin.org

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