The document discusses sustainability and corporate responsibility measurement and reporting. It notes that beginning in 2017, there will be mandatory non-financial reporting requirements that will require companies to provide decision-useful environmental information to markets through corporate reports. It emphasizes the need for companies to align sustainability with business strategy and integrate it across functions. It also stresses the importance of collaboration, transparency, and stakeholder engagement in order to leverage sustainability initiatives. Finally, it discusses how investors are increasingly interested in non-financial reporting to evaluate management quality and risk, and facilitate sustainable investment portfolios.

1. LIONHEART MANAGEMENT
CONSULTANTS

2. TIPPING POINT

3. SUSTAINABILITY AND CORPORATE RESPONSIBILITY:
MEASUREMENT AND REPORTING
▸ Directive on Non Financial Reporting and Diversity Information
▸ The purpose is to provide decision useful environmental
information to the markets via the mainstream corporate reports
▸ Mandatory requirement in reporting from 2017
▸ Alignment
▸ Implementation
▸ Leverage

4. ALIGNMENT - DO WELL BY DOING GOOD
▸From a cost centre to a growth path
▸From mitigation to a strategy
▸Ask how does sustainability fit with your strategy ?
▸Integrated reporting companies outperforming their peer groups
▸You need to align and incorporate your NF Reporting with business
strategy and integrate it across all operational functions
▸ You need to adopt and move to a mindset that this is investing (as
opposed to spending) in order to underpin and deliver strategic goals
SUSTAINABILITY AND CORPORATE RESPONSIBILITY:
MEASUREMENT AND REPORTING

5. SUSTAINABILITY AND CORPORATE RESPONSIBILITY:
MEASUREMENT AND REPORTING
IMPLEMENTATION
ORGANISATIONS STRATEGY▸Need to Collaborate !
▸You need to understand your customers’ expectations.
▸You need to have increased the amount of information you provide
about the sourcing, composition and impact of your products, services
and operations
▸Its desirable to collaborate with consumers and business partners on
their sustainable initiatives from the outset
▸You need to actively engage with all your stakeholders

6. SUSTAINABILITY AND CORPORATE RESPONSIBILITY:
MEASUREMENT AND REPORTING
LEVERAGE
▸ You need to leverage transparency
▸ It drives accountability and builds Trust
▸ Expectation of transparency driving disclosure
▸ Public reporting improves impact and reputation of the business
▸ Be upfront about Environmental concerns
▸ Recognise the Influence of a networked world
▸ Buy in from key stakeholders and customers.

7. SUSTAINABILITY AND CORPORATE RESPONSIBILITY:
MEASUREMENT AND REPORTING
HOW INVESTORS SEE IT
▸ To inform risk and increase potential returns
▸ Enables them to evaluate management quality (KPI’s)
▸ Allows them to engage with companies
▸ Facilitates development of customised investment portfolio’s
▸ Fossil Fuel Divestment / Ethical investment portfolios
▸ Stock exchanges are globally implementing sustainability initiatives
▸ France, Denmark, Holland, South Africa and others now require
reporting on Non Financial dimensions - its coming !
▸ EU Regulations currently being transposed into law

8. LIONHEART MANAGEMENT CONSULTANTS
PATRICK@LIONHEART.IE