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AIT Orientation Seminar on Sustainability Reporting (1)

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Planetary
1
Boundaries
A safe operating
space for humanities
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We are exceeding some
environmental ceilings…
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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
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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
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SUSTAINABILITY
• Multidimensional
• Multidisciplinary
• Interdisciplinary
"Everything for survival and
well-being of humans"
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POVERTY
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SOCIAL INEQUALITY
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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.
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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
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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
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General
Sustainability
Topics
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Sustainability Report Topics
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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
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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
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GLOBAL
REPORTING
INITIATIVE
STANDARDS
The first and most widely adopted
global standards for sustainability
reporting (since 1997)
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Global Reporting Initiative
Standards
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Cross-referencing the
Sustainability Report
Chinabank Sustainability Report
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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
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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
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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
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2016
367,205
333,789
269,510
18,838
26,170
18,857
414
33,416
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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
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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)
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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
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Malaysia
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Asia's Best
Sustainability
Report
(First Time)
Asia's Best
Sustainability
Report
(Public Sector)
Asia's Best
Sustainability
Report
(SME)
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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
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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
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3
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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
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Asia's Best
Stakeholder
Reporting
Asia's Best
Workplace
Reporting
Asia's Best
Diversity
Reporting
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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
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Gold
Asia's Best
Environmental Silver
Reporting
Bronze
Asia's Best
Carbon
Disclosure
Asia's Best
Supply Chain
Reporting
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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
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Asia's Best
Community
Reporting
Asia's Best
SDG
Reporting
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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
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