How does sustainability fit with your organisation’s strategy?
Organisation Overview
Provide an overview of your organisation’s key activities and the environment in which you operate.
Purpose
Communicate a clear and succinct purpose that explains your organisation’s raison d’être beyond creating a financial return for shareholders.
Strategy
Describe how your sustainability strategy is integrated into your core corporate strategy and demonstrate how it permeates throughout your business.
How do you consider your priorities?
Materiality
Demonstrate that you have an understanding of the sustainability issues that are most relevant to you and your key stakeholders.
Stakeholder engagement
Explain how you engage with principal stakeholders and how this has impacted your sustainability strategy.
Risks and opportunities
Explain the key strategic risks and opportunities for your organisation that arise from sustainability issues.
How do you monitor and manage performance?
KPIs and targets
Identify KPIs that are directly relevant to your sustainability strategy and set challenging, but realistic targets that you can review your performance against.
Impacts
Provide a clear explanation and quantification of the social, environmental and economic impacts of your business.
Governance
Provide a clear explanation of the company’s sustainability governance structure and explain how directors and staff are incentivised to deliver on the sustainability strategy.
How do you consider the broader viability of the business?
Value chain
Consider relevant upstream and downstream value chain aspects of your business in order to take account of all environmental, social and economic impacts, both positive and negative.
Future proofing
Disclose that you've considered the future resource constraints that might affect your business e.g. nonfinancial capitals including natural capital and human capital.
How do you report with clarity and transparency?
Balanced reporting
Present information in a balanced and transparent fashion and explain where and how improvements will be made.
Assurance
Ensure the credibility of your reported content by referencing, for example, independent studies, external benchmarking, expert review panels or external third party assurance.
Modern slavery
Disclose your slavery and human trafficking statement in accordance with the Modern Slavery Act 2015.
