You are on page 1of 8

Sustainability Intelligence

Sustainalytics is an award-winning global responsible investment research firm specialized in
environmental, social and governance (ESG) research and analysis. The firm offers global
perspectives and solutions that are underpinned by local expertise, serving both values-based and
mainstream investors that integrate ESG information and assessments into their investment


Sustainability Intelligence
Our Sustainability Intelligence Service provides companies with valuable insights about where to
focus their sustainability efforts in order to create the greatest value.
When integrated into the business planning process, Sustainability Intelligence provides the
quantitative and qualitative data required to prioritize competing sustainability initiatives.

Sustainability Intelligence components include:

Technological trends

case studies and trends Development of a skill set to lead the evolution of sustainability reporting in organizations Reports:   Canadian Commercial Real Estate Sustainability Performance Report.    Societal trends Political trends Government regulations Environmental trends SUSTAINABILITY STAKEHOLDER INTELLIGENCE      Customer buying behaviour Community expectations Employee morale and expectations Investor relations considerations Supply chain processes/requirements SUSTAINABILITY COMPETITOR INTELLIGENCE      Company sustainability profile Best practices Performance gaps Overall and metric-by-metric rankings Sustainability performance measured against peers GLOBAL REPORTING INITIATIVE TRAININGS    A process-driven approach to reporting and materiality analysis Training on sustainability reporting drivers. we further customize the evaluation in relation to specific regions. To learn more about how our Sustainability Services can work for you. Using these frameworks as a base. Discover why Corporate Responsibility is Here to Stay by Simon MacMahon and Michael Jantzi in the Conference Board's Spring Review on CSR. Learn how the sustainability of Canada's commercial real estate sector compares to its international peers. practices. company sizes and stakeholders. Related pages: Competitor Intelligence The Sustainalytics Sustainability Intelligence Service has developed customized evaluation frameworks for more than 40 different industries. as per . please contact us.

aspx . practices and performances. https://www. and are completed with scores at the overall and per metric level. GAP ANALYSIS The sustainability performance of a company is compared against local and global peers. category and individual metric to provide objective.globalreporting. This customized sustainability evaluation framework is then applied to the company and its peers in order to evaluate absolute and relative ESG performance. This analysis provides companies with benchmarks. This identifies gaps between the company’s practices and industry best practices. The examination of current industry best practices is an invaluable way to evaluate potential sustainability initiatives. These comparisons provide detailed evaluations of competitor policies. and a concrete understanding of industry best practices. CORPORATE SUSTAINABILITY PROFILE Our expert analysts score a company profile by ESG dimension. market Both stakeholders and society-at-large seek out and reward companies whose values align with their own.the results of stakeholder analysis. These results are generated in three steps. SUSTAINABILITY BEST PRACTICES Sustainability best practices and international standards are identified with as much detail as possible with special attention given to performance areas that are linked to high stakeholder expectations. Striving towards best practices and adherence to international standards is perhaps one of the safest corporate strategies. actionable data.

social and governance performance. It is also an intrinsic element of integrated reporting. Sustainability reporting is therefore a vital resource for managing change towards a sustainable global economy – one that combines long term profitability with ethical behavior. environmental. Sustainability reporting can help organizations to measure. organizations set up a reporting cycle – a program of data collection. a more recent development that combines the analysis of financial and non-financial performance.slideshare. Data can be provided regularly to senior decision makers to shape the organization's strategy and policies. A sustainability report also presents the organization's values and governance model. communication.Sustainability report http://www. corporate social responsibility (CSR) reporting. Sustainability reporting can be considered as synonymous with other terms for non-financial reporting. or indefinitely – is based on performance in these four key areas. An increasing number of companies and organizations want to make their operations sustainable and contribute to sustainable development. The uptake of sustainability reporting is increasing among organizations of all types and sizes. Sustainability – the ability for something to last for a long time. triple bottom line reporting. This means that their sustainability performance is monitored on an ongoing basis. To learn more about how sustainability reporting is developing worldwide. and manage change. understand and communicate their economic. Major providers of sustainability reporting guidance include: • The Global Reporting Initiative (The GRI Sustainability Reporting Framework and Guidelines) • The Organisation for Economic Co-operation and Development (OECD Guidelines for Multinational Enterprises) . and responses. To produce a regular sustainability report. and more. Systematic sustainability reporting helps organizations to measure the impacts they cause or experience. environmental and social impacts caused by its everyday A sustainability report is a report published by a company or organization about the economic. set goals. and improve performance. and demonstrates the link between its strategy and its commitment to a sustainable global economy. visit the Report or Explain and Report Services pages. A sustainability report is the key platform for communicating sustainability performance and impacts – whether positive or negative. social justice and environmental care.

An integrated report should be the result of such an integrated reporting process. performance and prospects. To understand these links. and its contributions have helped shape the beginning of the integrated reporting concept. Understanding the links between financial results and sustainability impacts is critical for business managers. such as reporting standard setters. GRI offers companies guidance on how to identify material sustainability topics to be monitored and managed. International Standard for social responsibility) International Integrated Reporting Council IIRC The successful company of tomorrow will have an integrated strategy to achieve financial results and create lasting value for itself. now and in the future. In 2010. organizations must identify the material sustainability topics to monitor and manage to ensure the business survives and expands. and has already attracted important players in the corporate reporting field. accountancy boards. the Johannesburg Stock Exchange introduced a listing requirement that companies must produce an integrated report or explain why not. and NGOs. which is the foundation for integrated reporting. GRI co-founded the International Integrated Reporting Council (IIRC) because the future of corporate reporting is the integration of financial and sustainability strategy and results. This step is at the core of the sustainability reporting process provided by GRI’s Sustainability Reporting Framework. and to prepare for the integrated thinking process. large companies. financial market institutions. and increasingly connected to long. its stakeholders and society.and short-term business success. One of the most active integrated reporting communities is in South Africa. large auditing companies. An integrated report is one that could bring together material information about an organization’s strategy. Before the IIRC was established. governance. The IIRC will propose the elements to be presented in an integrated report through the Integrated Reporting Framework they are now developing. with no clear links between the ‘single bottom line’ and the sustainability impacts caused or the value created in order to generate its financial results. The process to establish this internationally accepted Integrated Reporting Framework is at its beginning with IIRC. Integrated reporting as proposed by the IIRC is a form of corporate reporting that provides a clear and concise representation of how an organization creates value. The value created by this company cannot be expressed by isolated financial and a sustainability reports. pioneering companies and experts disseminated and developed the concept of integrated reporting.• The United Nations Global Compact (the Communication on Progress) • The International Organization for Standardization (ISO 26000. .

GRI’s Sustainability Disclosure Database features all known GRI-based reports. social and governance failures • Comparing performance internally. from every corner of the world. reducing costs and improving efficiency • Benchmarking and assessing sustainability performance with respect to laws.WHO SHOULD REPORT Sustainability reports are released by companies and organizations of all types. An effective sustainability reporting cycle should benefit all reporting organizations. GRI works to make sustainability reporting a standard business practice. sizes and sectors. and voluntary initiatives • Avoiding being implicated in publicized environmental. norms. Who should start reporting? Everyone. GRI’s guidance is designed to be used by all companies and organizations. performance standards. codes. social and governance impacts • Improving reputation and brand loyalty • Enabling external stakeholders to understand the organization’s true value. and tangible and intangible assets . For this to happen. and between organizations and sectors External benefits of sustainability reporting can include: • Mitigating – or reversing – negative environmental. Thousands of companies across all sectors have published reports that address some or all of the disclosures in GRI’s Sustainability Reporting Framework and Guidelines. Internal benefits for companies and organizations can include: • Increased understanding of risks and opportunities • Emphasizing the link between financial and non-financial performance • Influencing long term management strategy and policy. and business plans • Streamlining processes. growth in reporting needs to be exponential. and can play a major role in the future of organizational reporting. Public authorities and non-profits are also big reporters.

expectations about sustainable development Many GRI publications examine organizations' experiences with sustainability reporting. like investors and regulators. geographically diverse stakeholder input increases the legitimacy of the Reporting Framework. The expense of developing GRI’s reporting guidance is shared among many users and contributors. this is considered the best way to produce universally-applicable reporting guidance that meets the needs of all report makers and users. GRI has provided a comprehensive Sustainability Reporting Framework that is widely used around the world. GRI's approach is based on multi-stakeholder engagement. As a result of the credibility. Several governments consider GRI’s Framework to be an important part of their sustainable development policy. Stakeholder input to the Framework comes from business. Use of GRI’s Framework was endorsed for all participating governments. an increasing number of reporting organizations adopt GRI’s Guidelines. Sustainability is a journey. A record of use and endorsement. partner organizations and supporters. governments and sustainability reporting practitioners. The cornerstone of the Framework is the Sustainability Reporting Guidelines. foundations. are now calling for more and better performance data. measure performance. civil society. Annual growth in the number of reporters is expected to continue. companies. GRI’s funding approach also ensures independence. labor. New audiences for sustainability information. as GRI works for more reporters and better reporting. the Netherlands. consistency and comparability it offers. GRI’s Framework has become a de facto standard in sustainability reporting. Governmental references and activities. Since 1999. Funding is secured from diverse sources. GRI was referenced in the Plan of Implementation of the UN World Summit on Sustainable Development in 2002. From 2006 to 2011. this negates the cost of . and is influenced by.• Demonstrating how the organization influences. Along the way. organizations need to set goals. Sweden and Germany. and considering the widest possible range of stakeholder interests. GRI’s governance structure helps to maintain its independence. Some of the distinctive elements of GRI’s Framework – and the activity that creates it – include: Multi-stakeholder input. academics. accounting. investors. including the benefits they have experienced. a non-profit foundation – with a business model that aims for a degree of self-sufficiency. and integrate a sustainability strategy into their core planning. GRI is a stichting – in Dutch. All elements of the Reporting Framework are created and improved using a consensus-seeking approach. Independence. GRI’s Reporting Framework allows all organizations to take the first steps towards a sustainable global economy. Shared development costs. Every year. For companies and organizations. governments. including Norway. the yearly increase in uptake ranged from 22 to 58 percent.

the Board of Directors makes the final decision about the release of Framework material. and debates proposed changes to the Framework content. life experience and cultural backgrounds.pdf . Stakeholder Council: The Stakeholder Council is the main multi-stakeholder forum in GRI’s governance structure. Board of Directors: The Board of Directors is the final decision-making authority at GRI. Obs. multi-stakeholder. Technical Advisory Committee: The Technical Advisory Committee provides expert sustainability reporting advice and oversees the development of the Reporting Framework. GRI’s basis in multi-stakeholder engagement contributes to its ability to build bridges between different actors and sectors – like business. and typically include representatives from up to 30 countries at any one time. GRI’s governance structure is designed to maintain multi-stakeholder representation.government. The Technical Advisory Committee (TAC) oversees the development of GRI’s Reporting Framework content. network-based organization. Each of its three governance bodies – the Board of Directors.developing in-house or sector-based reporting frameworks. Sweden model http://www. they provide a balanced. expert view that lends credibility to GRI’s guidance. as representatives of GRI’s wider network. education. labor unions and civil society – and to mediate How is GRI governed? GRI is an international. Following recommendations from the TAC and SC. The Stakeholder Council (SC) provides advice on strategic and policy issues. The governance bodies unite senior people with diverse Bridge building. Stakeholder Council and Technical Advisory Committee – plays a lead role in developing GRI’s Sustainability Reporting Framework and deciding GRI’s direction. the public sector.