United Nation

Sustainability
Development Goals
Group 2
Amanda CHANG / Yuk Chi HUNG / Yiu Kee WAN
Veronica CHANG / Hoi Ying LEE
 Big Picture of SDGs, Why and What?
• A 2030 Agenda of urgent call from UN, since 2015
• Blueprint for Peace and Prosperity
• Urgent call in areas from Poverty to, health, education, inequality and climate change
• Adoption of several major agreements
• Sendai Framework for Disaster Risk Reduction
• Addis Ababa Action Agenda on Financing for Development
• Transforming our world: the 2030 Agenda for Sustainable Development
• Paris Agreement on Climate Change (December 2015)

17 UNSDGs 169 Targets SDG Compass Actions

2 4/26/2023 Add a footer

Overall Marco
Approach
Standards, Procedures and Alignment
 Integration of UNSDG and Corporate Level Business Actions
• Provides guidance for corporates to

Micro Approach & SDG Choices of

WHY Listed Companies
Understand how these global priorities Application
affect their business

WHAT
Align their business strategies

HOW
Offering Tools and Knowledge of these
priorities

HOW MUCH Impactful Comparison of

Measure and Management their Programmes Sharing Companies Using SDGs
contribution to these global priorities &
aspirations for 2030

4 4/26/2023 Add a footer

 Procedures to Support Corporate to take a part
STEP 1
Understanding SDGs and Own business case
• Identify Future Business Opportunities & Mitigate
Underlying Risks
• Position Value of Corporate Sustainability
• Strengthening Stakeholders Relations
• Adopt Common Language & Set Baseline Responsibilities

STEP 2
Defining Priorities
• Map the Value Chain to tell the impact areas ( LCA)
• Selection of Indicators
• Prioritize by impacts, influences on stakeholders, future

5 4/26/2023 Add a footer

 Procedures to Support Corporate to take a part
Step 3 Setting Goals to Drive for Results
• Scope and Indicators for targets
• Define baseline and set long term expectations
• Inside out and outside in
• E.g. Science based targets, Future Fit Benchmarks etc
• Announcing Commitment internally and externally

Step 4 Integrating
• Vertically Top Down & Bottom Up, Horizontally across
and immerse
• Embracing with current and future processes
• Corporate / Department / individual level
• Promotion of Sustainability｜Sustainability Initiatives｜DAIHATSU

• Partnerships

Step 5 Disclosures
• Statistics and outcome for decision making inside out

6 4/26/2023 Add a footer

Micro Approach
A Real Life Application
 Nestlé as a real examples (Micro-approach)
Overall Introduction: Why did we choose Nestle?

• 275,000 Employees across all • Ranked Top 1 in 2021- (ATNI)

our operations • 25 leading F&B manufacturers are included
• assessed the commitments, practices, and
• 188 Countries we sell in disclosure/governance and management

• 94.4 Billion Group sales in CHF

• Rated AA – 2022 (MSCI ESG Research)
• for the ESG issues

• CDP disclosures
• CDP leadership band for climate change

• Reuters Responsible Business Awards 2023

• Reporting and Transparency Award – Highly Commended

Source: Global Index 2021 – Access to Nutrition / External recognition | Nestlé Global (nestle.com)
8 4/26/2023 Add a footer
 Nestlé as a real examples (Micro-approach)
Micro-Approach - Corporate-level business action
Step 1 / 2: Understand and Define Priorities - Identifying the most relevant SDGs for its business
and stakeholders

Material Topics Stakeholder Materiality Review

Establish assessment Strategies
Selection external context engagement

Sustainability
Accounting Identify risks and
AI software opportunities in
Standards Board analysis and Desk research,
(SASB) aligned interviews were Quantitative and results and adjust
analysis of the qualitative priorities
material topics environment conducted, and
selected surveys collected input assessed accordingly

Source: Materiality - identifying key sustainability issues | Nestlé Global (nestle.com)

9 4/26/2023
 Nestlé as a real examples (Micro-approach)
Micro-Approach - Corporate-level business action
Step 1 / 2: Understand and Define Priorities - Identifying the most
relevant SDGs for its business and stakeholders
The 7 most important topics identified by
external and internal stakeholders

• Health and nutrition

• Environmental and social impacts of the
ingredient supply chain
• Greenhouse gas emissions
• Product quality and safety
• Water management
• Ecological impacts
• Packaging lifecycle management

Source: Materiality - identifying key sustainability issues | Nestlé Global (nestle.com)

10 4/26/2023
 Nestlé as a real examples (Micro-approach)
• Health and nutrition

Source: Supporting balanced & sustainable diets | Nestlé Global (nestle.com)

11 4/26/2023
 Nestlé as a real examples (Micro-approach)
• Sustainable sourcing and production

Source: Our approach to sustainably produced raw materials | Nestlé Global (nestle.com)
12 4/26/2023
 Nestlé as a real examples (Micro-approach)
• Greenhouse gas emissions
• Launched Net Zero Roadmap, a Science Based Targets initiative (SBTi) in 2020

Source: Our Net Zero roadmap | Nestlé Global (nestle.com)

13 4/26/2023
 Nestlé as a real examples (Micro-approach)
Micro-Approach - Corporate-level business action
Step 3: Setting Goals and KPI

Source: Performance and reporting | Nestlé Global (nestle.com)

14 4/26/2023
 Nestlé as a real examples (Micro-approach)
Micro-Approach - Corporate-level business action
Step 4: Corporate Level Integration of SDGS
BOARD COMMITTEES
BOARD OF DIRECTORS
Sustainability Committee (SC) Audit Committee (AC)
Responsible for the company’s strategy and Report
The SC reviews the Company’s The AC is informed of
organization, including financial and non-financial
sustainability agenda including the content of our non-
reporting. This comprises identifying and enforcing
the measures which ensure financial reporting and
both statutory and internal disclosure rules on ESG Approve the Company’s long-term audit process of
matters
sustainability strategy and its selected assured
ability to create shared value metrics.

EXECUTIVE BOARD CREATING SHARED VALUE (CSV) COUNCIL

Execution of the Company’s sustainability strategy, The CSV Council is an external advisory body
which includes the handling of the mandatory Advise that advises senior management on a range of
reporting obligations, with delegation to the ESG sustainability issues
and Sustainability Council.

ESG & SUSTAINABILITY COUNCIL ZONES & MARKET MANAGEMENT

The ESG and Sustainability
Council provides strategic
leadership and execution
support, and drives the
implementation of Nestlé’s
sustainability strategy
Five workstreams:
– 2050 Net Zero
– Sustainable Packaging
– Water
– Sustainable Sourcing
– Communications and Advocacy
Management is responsible for ensuring
Advise
the provision of relevant data for the Group
nonfinancial reporting, and for complying with
Report the non-financial reporting obligations at local
level

ESG STRATEGY & DEPLOYMENT UNIT BOARD LEVEL

Advise
Ensures execution, monitors external developments
NESTLE EXECUTIVE
and defines KPIs in support of Nestlé’s sustainability
strategy. Report
EXTERNAL ADVISORY
Source: Nestle creating-shared-value-sustainability-report-2022-en.pdf
15 4/26/2023
 Nestlé as a real examples (Micro-approach)
Micro-Approach - Corporate-level business action
Step 5: Reporting and communicating

Creating Shared Value and Sustainability Nestlé human rights salient issue action Global sustainability performance indicators for 2022
Report 2022 plans

Global Reporting Initiative (GRI) and

Sustainability Accounting Standards Board
Indexes (SASB) 2022 Nestlé’s 2022 Climate risk and impact report

Source: Performance and reporting | Nestlé Global (nestle.com)

16 4/26/2023
Measurement
How other companies are using SDGs?
 Measurement Nestle vs. Unilever
• Top International FMCG companies
• 17 Sustainable Development Goals (SDGs)

Focus on:
• Health and nutrition
• Climate action/ Greenhouse gas emissions
• Protect and Regerate nature
• Plastic reduction
• Water management
• Young people development
• Equity & diversity

*
Source:
https://www.unilever.com/
files/92ui5egz/production/
e582e46a7f7170fd10be32c
f65113b738f19f0c2.pdf
*
Source:
https://www.unilever.com/fi
les/92ui5egz/production/e5
82e46a7f7170fd10be32cf65
113b738f19f0c2.pdf
*
Source:
https://www.unilever.com/files/92ui5egz/production/e582e46a7f7170fd10be32cf65113b738f19f0c2.pdf
Choices of the other
Companies
More examples to illustrate
 1. Adidas
“WE LIVE INCLUSIVITY EVERY SINGLE DAY. WE PLAY TO WIN IN OUR MISSION TO BE
THE BEST SPORTS BRAND IN THE WORLD. TOGETHER, WE ARE ADIDAS. ”

Social Impact Environmental Impacts

Human right, People unity and inclusiveness Decarbonization, use of sustainable material
and technology, expanding circular services

Supply Chain
Labor, recruitment, safety and wages, production
Sustainable Finance
Compliance and sustainability Investment

**Target covers full manufacturing value chain, including outsource and supply partners
Source: https://www.adidas-group.com/en/about/profile/ https://blog.notesmatic.com/adidas-value-chain-analysis/
 1. Adidas
An athletics footwear and apparel corporation , Adidas has identified the areas where it has the
greatest potential to contribute to the SDGs through the value chain mapping
SDG 5 Gender Equality SDG 10 Reduce Inequality SDG 17 Partnership
• Achieve gender wage • Launch Human Right policy • adidas Terrex Made to be Remade padded anorak 30% made of wood pulp
parity for workers in T1 • system in place to manage human • Parley x Adizero actually produces around 40% fewer CO2e emissions
suppliers right issue 100% • Through memberships and collaborations to lead other companies to develop
sustainable business and raise social and environment standard
Increase positive impact
Raw Company Distribution Product end
Supplier Logistics Product use
Material Operations life

SDG 12 Responsible sourcing &

SDG 13 Climate action Minimize negative impact
production (by 2025) • 15% reduction on GHG emission by 2025
• 9/10 item will be made of environmental friendly • 30% reduction of GHG emission by 2030
material • Achievement of Carbon neutrality by 2050
SDG 9 Innovation
• Use of recycled polyester • reduce emissions through low-
SDG 8 Promote Decent work and inclusive carbon manufacturing and
SDG 6 & 7 Water & Energy (By 2025) materials
(By 2025) • 15% water intensity reduction
• Monitor supplier to fulfil Adidas Workplace standard • 95% water diversion rate SDG 16 Fair and justice
meeting “4S” • Adoption of renewable energy and to keep emission flat • Corruption and Bribery
• Fair wage and compensation improvement using fair wage • Reduce Chemical input and waste water output • Fair competition
benchmark
• Health & Safety
Source: https://report.adidas-group.com/2022/en/group-management-report-our-company/sustainability/rooted-in-our-purpose.html
 2. Walt Disney
“At Disney, creating stories and experiences that inspire and bring people together is ours. Our stories
encourage children and adults to see the world in a positive light, to believe that anything is possible,
and to take action to make their world a better place.” – Jennifer Cohen – Vice President, CSR from
Walt Disney Company
World of Belonging World in Balance
Diversity, Equity & Environmental and Sustainability
Inclusion

Invest in our People Operating Responsibly World of Hope

Safe, Flexible, inclusive working Integrity, honesty, trust, respect Community
environment

Source: https://thewaltdisneycompany.eu/app/uploads/2022/02/2021-CSR-Report.pdf
 2. Walt Disney Company
As an world’s premier entertainment company , Walt Disney has selected the below focuses on
their SDG contribution:
SDG 1 No Poverty
• More than 140 mil donation for
underrepresented communities
SDG 5 Gender Equality
• Has 51% female
employees
• Women Talent Network
empowerment
Raw
Supplier
Material
SDG 10 Reduce Inequality
• 47% US employees with people of color
• Emerging filmmakers
• 12,500 veterans hired
• 800 mil+ spent on diverse supplier
• Inclusive storytelling via movies
• Make theme park accessible for
handicapped
• Support industry diversity –LGBTQIA
Logistics
SDG 4 Quality Education SDG 3 Health & well-being
• Donate 3+ mil bools
• First global well-being week
• 33 Mentorship program
• Expand Children hospital concept and experience
• 2.2 mil employees learning session
• Nutrition Guideline policy
• Program on creative writing,
design, reading
SDG 17 Partnership
• Collaborate with governments, NGOs, Schools, industry Increase positive impact
leaders and suppliers to accomplish different objectives
Company Distribution Product end
Product use
Operations life

SDG 13 Climate action Minimize negative impact

SDG 12 Responsible sourcing & production
• Achieve zero waste to landfill for wholly owned and
operated parks, resorts and cruise line by 2030
• Reduce single use plastics in parks and resorts
• Eliminate single use plastics on cruise ships by 2025
• Use recycled, certified or verified sustainable paper
and wood
• Use plastic that contains at least 30% recycled
content or a lower impact alternative material
• Design packaging for reuse, recycling or composting
• Use recycled, sustainably sourced or lower impact
alternative textiles
Source: https://thewaltdisneycompany.eu/app/uploads/2022/02/2021-CSR-Report.pdf
• Reduce absolute emissions from direct operations (Scope 1 & 2) by 46.2% SDG 14 Life below Water
• Achieve net zero emissions for direct operations by 2030 • Source sustainable seafood
• Reduce Scope 3 emissions in line with a ‘well below 2°C’ scenario by 2030 SDG 15 Life on Land
• Purchase or produce 100% zero carbon electricity by 2030 • Wildlife care and conservative via Disney
• Invest in natural climate solutions Conservative Fund charity
• For television and film productions, adopt production practices that reduce
emissions across our studios. SDG 16 Fair and justice
• Employees - Standard of business conduct
SDG 6 & 7 Water & Energy • Supply chain – international labour standard
• Implement localized watershed stewardship strategies
SDG 8 Promote Decent work and inclusive
• Consumption of renewable energy • Enhance Health, wellness and family resources
• Low carbon fuel innovation • Workplace safety
• Competitive pay and benefits
Conclusion
Opportunities
and Challenges to
the company
Choose SGD Evaluate each
that suit your section of the
company value chain
mission
Matching goals
and capabilities

Source: https://industrytoday.com/sdgs-how-to-choose-and-commit-to-sustainability-goals/
Impactful
Programmes
Looking into what exactly been done and their impacts
 Nestlé’s Global Youth Initiative

30 4/26/2023 Nestlé needs YOUth | Nestlé Global (nestle.com)

31 4/26/2023 Nestlé needs YOUth | Nestlé Global (nestle.com)
32 4/26/2023 Nestlé needs YOUth | Nestlé Global (nestle.com)
Nestlé needs YOUth | Nestlé Global (nestle.com)
 a hotel in Tokyo

34 4/26/2023 Add a footer

 Progress of UNSDG and Adoption Situations of Companies

2020 MSCI , Companies Alignment with SDGs 2021 , GRI, SDG rating of actions adopted 2019 , Reuters, challenges faced by companies on SDG
How Well Have Companies Aligned with the stg-gri-report-final.pdf (globalreporting.org) Integrating the SDGs into business strategy: exclusive insights |
UN SDGs? - MSCI Reuters Events | Sustainable Business

35 4/26/2023 Add a footer

36 4/26/2023 Add a footer
 Thank You

37 4/26/2023 Add a footer

 Back up slides

38 4/26/2023 Add a footer

39 4/26/2023 Add a footer
 Promotion of Sustainability｜Sustainability Initiatives｜
DAIHATSU
40 4/26/2023 Add a footer
 Examples of companies linking the SDGs to value creation
(drcaroladams.net)

41 4/26/2023 Add a footer

 Nestlé as a real examples (Micro-approach)
• Greenhouse gas emissions
• Launched Net Zero Roadmap, a Science Based Targets initiative (SBTi) in 2020
• reduction targets for 2025 (20% reduction) and 2030 (50% reduction)
• 6.4 MT Co2E reduction

42 4/26/2023