Planetary 1 Boundaries A safe operating space for humanities 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 2 We are exceeding some environmental ceilings… 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 3 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 4 Nine Earth System 1. 2. 3. 4. 5. 6. 7. 8. 9. Climate change Biodiversity loss Biogeochemical Ocean acidification Land use Freshwater Ozone depletion Atmospheric aerosols Chemical pollution Kate Raworth, 2012 Oxfam 8/8/2022 Social Foundation 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. Food security Income Water and sanitation Health care Education Energy Gender equality Social equity Voice Jobs Resilience Economy and Ecology in Balance Sustainability Orientation - Dr. Rufo R. Mendoza 5 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 6 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 7 SUSTAINABILITY • Multidimensional • Multidisciplinary • Interdisciplinary "Everything for survival and well-being of humans" 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 8 POVERTY 8/8/2022 SOCIAL INEQUALITY Sustainability Orientation - Dr. Rufo R. Mendoza 9 SUSTAINABLE DEVELOPMENT Sustainable development is development that meets the needs of the present without compromising the ability of future generations to meet their own needs. 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 10 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 11 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 12 SUSTAINABILITY REPORTING • An organization’s practice of reporting publicly on its significant economic, environmental, and social impacts, and hence its contributions—positive or negative—towards the goal of sustainable development. • Helps organizations to measure, understand, and communicate their economic, environmental, social and governance performance, and then set goals, and manage change more effectively Synonymous with • Non-financial reporting • Triple bottom line reporting • Corporate social responsibility (CSR) reporting • An intrinsic element of integrated reporting 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 13 SUSTAINABILITY REPORT • Report published by a company or organization about the economic, environmental and social impacts caused by its everyday activities • The key platform for communicating sustainability performance and impacts – whether positive or negative. • Presents the organization's values and governance model, and demonstrates the link between its strategy and its commitment to a sustainable global economy 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 14 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 15 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 16 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 17 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 18 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 19 General Sustainability Topics 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 20 Sustainability Report Topics 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 21 Impact • The effect an organization has on the economy, the environment, and/or society, which in turn can indicate its positive or negative contribution to sustainable development • Reporting organizations are expected to report on their impacts that are directly linked to their activities, products or services through business relationships. • Impact does not refer to an effect upon an organization 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 22 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 23 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 24 A. Employee Management 1. Employee Hiring and Benefits 2. Employee Training and Development 3. Labor-Management Relations 4. Diversity and Equal Opportunity B. Workplace Conditions, Labor Standards, and Human Rights 1. Occupational Health and Safety 2. Labor Laws and Human Rights C. Supply Chain Management D. Relationship with Community 1. Significant Impacts on Local Communities E. Customer Management 1. Customer Satisfaction 2. Health and Safety 3. Marketing and Labelling 4. Customer Privacy F. Data Security 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 25 GLOBAL REPORTING INITIATIVE STANDARDS The first and most widely adopted global standards for sustainability reporting (since 1997) 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 26 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 27 Global Reporting Initiative Standards 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 28 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 29 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 30 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 31 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 32 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 33 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 34 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 35 Cross-referencing the Sustainability Report Chinabank Sustainability Report 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 37 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 38 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 39 Page 65 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 40 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 41 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 42 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 43 Page 66 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 44 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 45 Page 61 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 46 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 47 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 48 Page 59 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 49 SM Investments Corporation Sustainability Report GRI 201: Economic Performance GRI 201-1: Direct Economic Value Generated and Distributed GRI 303: Water and Effluents GRI 303-3: Water withdrawal GRI 303-4: Water discharge GRI 303-5: Water consumption GRI 306: Waste GRI 306-3: Waste generated GRI 306-4: Waste diverted from disposal GRI 306-5: Waste directed to disposal GRI 404: Training and Education GRI 404-1: Average hours of training per year per employee 8/8/2022 GRI 413: Local Communities GRI 413-1: Operations with local community engagement, impact assessments, and development programs GRI 413-2: Operations with significant actual and potential negative Sustainability - Dr. Rufo R. Mendoza 51 impacts onOrientation local communities Economic value generated Economic value distributed Operating costs Employee wages and benefits Payments to providers of capital Payments to governments Community investments Economic value retained 8/8/2022 2016 367,205 333,789 269,510 18,838 26,170 18,857 414 33,416 Sustainability Orientation - Dr. Rufo R. Mendoza 2017 400,345 366,098 290,795 20,393 31,420 23,026 464 34,247 2018 453,900 412,832 328,108 24,911 34,249 24,899 665 41,068 52 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 53 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 54 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 55 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 56 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 57 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 58 8/8/2022 Sustainability Orientation - Dr. Rufo R. Mendoza 59 Asia Sustainability Reporting Awards 2019 WINNERS Category Award Asia’s Report of the Year Winner Asia's Best Sustainability Report (Stand-alone) Asia's Best Sustainability Report (within Annual Report) 8/8/2022 Organization Country Charoen Pokphand Group Thailand Gold China Life Insurance Co. Ltd Taiwan Silver Charoen Pokphand Group Thailand Bronze Taishin Holdings Taiwan Gold Singapore Exchange Limited Singapore Silver New World Development Company Limited Hong Kong Bronze Sunway Construction Group Berhad 1 Sustainability Orientation - Dr. Rufo R. Mendoza Malaysia 61 Asia's Best Sustainability Report (First Time) Asia's Best Sustainability Report (Public Sector) Asia's Best Sustainability Report (SME) 8/8/2022 Gold C.P. Intertrade Co.,Ltd Thailand Silver PT Softex Indonesia Indonesia BDO Unibank Inc Philippines Gold Metropolitan Electricity Authority Thailand Silver Airport Authority Hong Kong Hong Kong Bronze PT Pupuk Indonesia (Persero) Indonesia Bronze BPJS Ketenagakerjaan Indonesia Gold Hair O'right International Corporation Taiwan Silver Roma Group Hong Kong Bronze Salcon Berhad Malaysia Bronze 2 Sustainability Orientation - Dr. Rufo R. Mendoza 62 Asia's Best Sustainability Report (Digital) Gold City Developments Limited Singapore Silver Agility Kuwait Bronze SM Investments Corporation Philippines Asia's Best Sustainability Report (Design) Gold Charoen Pokphand Group Thailand Silver City Developments Limited Singapore Bronze Hair O'right International Corporation Taiwan Gold City Developments Limited Singapore Silver Talawakelle Tea Estates PLC Sri Lanka Bronze Axiata Group Berhad Malaysia Asia's Best Integrated Report 8/8/2022 3 Sustainability Orientation - Dr. Rufo R. Mendoza 63 Asia's Best Integrated Report (First Time) Gold Malaysia Airports Holdings Berhad Malaysia Silver Thomas Cook (India) Ltd. India Bronze None Asia's Best Integrated Report (Design) Gold Future Lifestyle Fashions Ltd. India Silver Talawakelle Tea Estates PLC Sri Lanka Bronze Hayleys Fabric PLC Sri Lanka Gold Kerry Properties Limited Hong Kong Silver Baoviet Holdings Vietnam Bronze Cathay Life Insurance Taiwan Asia's Best Materiality Reporting 8/8/2022 4 Sustainability Orientation - Dr. Rufo R. Mendoza 64 Asia's Best Stakeholder Reporting Asia's Best Workplace Reporting Asia's Best Diversity Reporting 8/8/2022 Gold Kerry Properties Limited Hong Kong Silver Charoen Pokphand Group Thailand Bronze Baoviet Holdings Vietnam Gold Taishin Holdings Taiwan Silver Taiwan Cement Corporation Taiwan Bronze Global Power Synergy Public Company Limited Thailand Gold Cathay Financial Holding Co., Ltd. Taiwan Silver None Bronze None 5 Sustainability Orientation - Dr. Rufo R. Mendoza 65 Gold Asia's Best Environmental Silver Reporting Bronze Asia's Best Carbon Disclosure Asia's Best Supply Chain Reporting 8/8/2022 Charoen Pokphand Group Thailand Charoen Pokphand Foods Public Company Limited Thailand Cathay Financial Holding Co., Ltd. Taiwan Gold City Developments Limited Singapore Silver Mahindra Group India Bronze Energy Development Corporation Philippines Gold Charoen Pokphand Foods Public Company Limited Thailand Silver Charoen Pokphand Group Thailand Bronze Hair O'right International Corporation Taiwan 6 Sustainability Orientation - Dr. Rufo R. Mendoza 66 Asia's Best Community Reporting Asia's Best SDG Reporting 8/8/2022 Gold Charoen Pokphand Foods Public Company Limited Thailand Silver Larsen & Toubro Limited India Bronze Reliance Industries Limited India Gold Metropolitan Electricity Authority Thailand Silver Ayala Corporation Philippines Bronze Charoen Pokphand Group Thailand 7 Sustainability Orientation - Dr. Rufo R. Mendoza 67