Integrated Reporting:On-the-Ground PerspectivesPrepared for       March 27, 2013
Webinar objectives              •   Share up-to-the-moment practices and trends in                  integrated reporting  ...
AgendaPanelists            •   Aleksandra Dobkowski-Joy, Principal,                Framework LLC            •   Ricky Cron...
About Framework LLC            •   Consultancy founded in 2003            •   Services and research focused on value creat...
Framework capabilities                         5
Have a question?•   Expand the ―chat‖ window of the    GoToWebinar control panel•   Select ―send question to staff‖ from  ...
Setting a framework for integrated reportingRicky Cronin, Relationship Manager, IIRC                                      ...
<IR> Explained        Concise communication of value over time                  (investor audience)                       ...
Value to Businesses                  93% better quality data collection                  88% better decision making       ...
Value to Investors       BUSINESS VALUE                TODAY’S REPORT                                        CONTENT      ...
IIRC Pilot Program■   85 businesses testing <IR> Framework■   30 members of Investor NetworkAES Brasil                    ...
Examples Database                    12
Getting Involved with <IR>  ■ Consultation Draft of <IR> Framework to be released    April 16      90-day open comment pe...
Preparing for integrated disclosureAleksandra Dobkowski-Joy, Framework LLC                                          14
Framework LLC research―The State of Integrated Reporting‖•   Reviewed reports self-identified by co’s as    ―integrated‖• ...
Sample is diverse in industries, locations                                             16
Integrated reporting criteriaCategory                            Criteria                                    Description o...
Results of analysis                      18
Setting the stage for integrated disclosure                Integrated disclosure is evidence of                ―joined-up‖...
Getting ready for integrationCheck your (org) charts   What kind of integration is evident in your company’s              ...
Getting ready for integration, continued…Speak the language   Are you communicating effectively with your CFO,            ...
Towards more integrated disclosureMichael Van Brunt, Covanta Energy                                     22
Covanta’s mission: clean energy from waste              About Covanta              Covanta’s mission is to be the worlds l...
Covanta 2010/2011 Corporate Sustainability Report                                                24
Covanta reporting objectives              Disclose material information to stakeholders              •Communicate strategi...
Preparation for reporting: materiality analysisMateriality matrix•   Report focuses on material issues•   Material issues ...
Integrating sustainability into strategy andoperationsClean World Initiative•   Covanta’s business strategy is    driven b...
Financial linkages in Operations goals/targets                                                 28
Eskom’s integrated reporting journeyLelanie Sherman, Eskom                                       29
Eskom at a glance•      Strategic 100% state-owned electricity utility, strongly supported by the South       African gove...
Eskom’s Integrated Reporting JourneyEskom sees the Integrated Report as a key tool tohonour the commitment to transparency...
Eskom’s Integrated Reporting Journey (cont)What changed in 2012 for Eskom Reporting:•      Integrated Reporting Steering C...
Eskom’s Integrated Reporting Journey (cont)Within the Integrated report for 2012, Eskom’s key focus was:•       Reducing t...
Eskom’s Integrated Reporting Journey (cont)For the 2013 Integrated report, the key focus is:• Improving our application of...
Driving integration of financial and ESG disclosureMarisa Mackey, SASB                                                35
Sustainability Accounting Standards Board     The Sustainability Accounting     Standards Board is a US-                  ...
The most stable markets in the world…        Founded in the US in 1973, The Financial Accounting        Standards Board ta...
A changing world                                                                                The world population is in...
Changing valuations                               Components of S&P 500 Market Value     100%     80%     60%     40%     ...
Materiality Matters      SEC materiality •     Rule 12b-2 •     Rule 12b-20                     The Supreme Court’s Defini...
SEC, FASB and SASBUS GAAP                                                             SASB Materiality Map                ...
Creating a race to the top     Comparable information in a public eye will encourage companies to compete on     key dimen...
10 sectors in 10 quarters                 Time Frame                    Sector                   Q4, 2012              Hea...
SASB’s rigorous, ANSI compliant standards setting process                                                                 ...
Get involved!                45
What you can do             • Review and comment on the discussion draft of the               IIRC reporting framework to ...
Resources• A recording of this webinar, along with  materials from the  IIRC, SASB, Covanta, Eskom, and  Framework LLC, wi...
Thank You!             Aleksandra Dobkowski-Joy             adjoy@framework-llc.com             (203) 563-0644            ...
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Integrated Reporting: On-the-Ground Perspectives

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Integrated reporting--a form of corporate disclosure that connects financial and environmental, social, and governance (ESG) performance--is the most significant development in sustainability disclosure since the advent of the GRI. And its profile will rise significantly in the coming year.

This presentation summarizes the latest developments and best practices from the field. Includes data from the International Integrated Reporting Council (IIRC), Covanta Energy, Eskom, and the Sustainability Accounting Standards Board (SASB), in addition to research by Framework LLC.


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  • Similar to the Financial Accounting Standards Board - except focused on environmental, social, and governance issues—the SASB will addressthe unique needs of the US market, establishing standards for integrated reporting that are concise, comparable within an industry, and relevant to all 35,000 publicly listed companies in the US. Outcome:SASB enables the development and dissemination of comprehensive, industry specific sustainability accounting standards. It will move U.S. corporations from transparency to performance, promote sustainable value creation, and ultimately enhance the competitiveness of all U.S. industries.Longer Methods Summary:The Sustainability Standards Accounting Board (SASB) will develop and disseminate industry-based sustainability performance indicators suitable for disclosure, performance management, and benchmarking. SASB will focus on material sustainability issues and be developed through a technology-led stakeholder process relying on a vetted network of industry experts. It will address all industries and target the 35,000 publicly listed US companies as users. The sustainability KPIs will be designed for integrated reporting in standard disclosure formats such as the SEC Form 10-K, enabling a complete view of financial and sustainability performance and comparison between companies within a sector. A sustainable business model for SASB will support the technical offering. The industry sustainability standards will be offered free for the public good, but their commercial use will be licensed. Implementation of SASB and use of the standards by US corporations and their investors will improve the competitiveness of US industry on the most pressing sustainability challenges facing industry and society today.Similar to the Financial Accounting Standards Board - except focused on environmental, social, and governance issues—the SASB will establish an understanding of material sustainability risks and opportunities facing companies, and create industry-based key performance indicators suitable for disclosure in standard filings such as the Form 10-K. The SASB will address the unique needs of the US market, establishing standards for integrated reporting that are concise, comparable within an industry, and relevant to all 35,000 publicly listed companies in the US. A sustainable business model for SASB will support the technical offering. The industry sustainability standards will be offered free for the public good, but their commercial use will be licensed.(Something about Forum?)
  •  We follow the same definition of materiality that the SEC does. The federal securities laws contain several provisions concerning the materiality of misstatements and omissions in SEC reports. These provisions, combined with judicial interpretations, form the basis for assessing materiality. In essence, we look to the reasonable investor as the point of view, but we believe that a reasonable investor would want to know: financial impacts, industry norms, shareholder and stakeholder concerns, and opportunities for innovation that sustainability challenges represent. Our tests are designed to capture this. SASB commissioned a report by the IRI which looks at sustainability and materiality- the legitimacy of addressing ESG issues under current definitions of materiality. That paper will be available on our website and IRI’s website on the day of our launch, October 4th. Why is it so important to us to stick with this definition? Because no regulation is required. Material issues are already required to be disclosed. Evaluating the materiality of sustainability issues involves looking beyond conventional measures of assets and liabilities to those embedded in aspects of social and environmental performance and stakeholder relationships, which may hold the key to future business success or failure .
  • Public disclosure drives performance. Mary Graham of the Transparency Project at Harvard has studied the effect of disclosure on performance, and found compelling evidence in Transparency policies have also proven versatile. They span dozens of policy domains - from food safety and nutritional labeling, drinking water contaminant reports and car safety ratings to bank lending and campaign finance disclosures to improve fairness and reduce corruption.It’s intuitive, what gets measured, gets managed. As long as we get the indicators right. To understand performance, we need performance data. Not scores, ratings, awards, or stars. Actual performance data on key metrics that drive value. -- example 1, 2, 3. Once the data is in the public eye, it becomes a race to the top. The market will decide what is good performance, and the industry will have benchmarks. But the metrics must be material. Relevant, and actionable, and comparable. Easily accessible, and integrated into user decision making processes. For lasting competitiveness, companies and investors need a break with the past. Literally. Both need to stop looking at historic financial performance, and focus on forward looking indicators of success. The good news, is that addressing resource risks can open up economic opportunities and advance social risk. The solutions lay in better understanding the choices before us. For this, companies and investors alike need the knowledge and the tools to discern sustainable business models and sustainable industries.
  • Integrated Reporting: On-the-Ground Perspectives

    1. 1. Integrated Reporting:On-the-Ground PerspectivesPrepared for March 27, 2013
    2. 2. Webinar objectives • Share up-to-the-moment practices and trends in integrated reporting • Deliver actionable insights and best practices from standards-setting bodies and companies currently working towards integrated disclosure • Provide information on getting involved in integrated reporting and standards evolution • Spread the word (event hashtag: #IRnow) 2
    3. 3. AgendaPanelists • Aleksandra Dobkowski-Joy, Principal, Framework LLC • Ricky Cronin, Relationships Manager, International Integrated Reporting Council (IIRC) • Michael Van Brunt, Director of Sustainability, Covanta Energy • Lelanie Sherman, General Manager: Financial and Management Reporting, Eskom Holdings SOC Limited • Marisa Mackey, Associate Director of Education, Sustainability Accounting Standards Board (SASB) 3
    4. 4. About Framework LLC • Consultancy founded in 2003 • Services and research focused on value creation through managing for sustainability • Clients represented in the Fortune 500, S&P 500, Dow Jones Sustainability, FTSE4Good and Global FT500 indices • GRI organizational stakeholder • Strategic counsel to UN Global Compact U.S. Network • Woman-owned business certified by WBENC • Based in Stamford, Conn., plus presence in Seattle and partners in Mexico, Germany @SustainStrategy 4
    5. 5. Framework capabilities 5
    6. 6. Have a question?• Expand the ―chat‖ window of the GoToWebinar control panel• Select ―send question to staff‖ from the drop-down menu• Type your question or comment into the chat box• We will respond to questions throughout the session and at the end of the webinar 6
    7. 7. Setting a framework for integrated reportingRicky Cronin, Relationship Manager, IIRC 7
    8. 8. <IR> Explained Concise communication of value over time (investor audience) strategy Financial governance Non-financial reporting reporting performance prospects 8
    9. 9. Value to Businesses 93% better quality data collection 88% better decision making 72% better internal understanding of the whole business 9
    10. 10. Value to Investors BUSINESS VALUE TODAY’S REPORT CONTENT strategic issues strategic growth plans and forecasts development plans past performance business as usual ■ Issues central to long-term value are overlooked ■ Markets compensate by pricing in risk 10
    11. 11. IIRC Pilot Program■ 85 businesses testing <IR> Framework■ 30 members of Investor NetworkAES Brasil PetrobrasBNDES Port Metro VancouverCliffs Natural Resources Prudential FinancialEdelman Teck ResourcesJones Lang LaSalle The Clorox CompanyMASISA S.A. The Coca-Cola CompanyMicrosoft Corporation VancityNatura Via Gutenberg 11
    12. 12. Examples Database 12
    13. 13. Getting Involved with <IR> ■ Consultation Draft of <IR> Framework to be released April 16  90-day open comment period  Will be available on our website: www.theiirc.org ■ Visit the Emerging Integrated Reporting Database: http://examples.theiirc.org/home ■ Join the Pilot Program! 13
    14. 14. Preparing for integrated disclosureAleksandra Dobkowski-Joy, Framework LLC 14
    15. 15. Framework LLC research―The State of Integrated Reporting‖• Reviewed reports self-identified by co’s as ―integrated‖• Listed in GRI Sustainability Disclosure Database - G3 or G3.1 reporter - ―Large‖ or ―Multi-National Enterprise‖ - Published in English - 2011 or 2012 reporting year; 9/12 cut-off date• Company appears on Fortune’s Global 500 list• Only evaluated the report identified as integrated• Download full paper at framework-llc.com 15
    16. 16. Sample is diverse in industries, locations 16
    17. 17. Integrated reporting criteriaCategory Criteria Description of Business ModelStrategic Focus and Forward- Description of Strategic ObjectivesLooking Orientation (20%) Discussion of Future Opportunities, Challenges, and Uncertainties Robustness of Process Description and Prioritization of Key MaterialMateriality (40%) Issues Materiality Relevance Linkage to Financials Discussion of Environmental, Economic, andConnectivity of Information (40%) Societal Context Connectivity Between Past, Present and Future Performance 17
    18. 18. Results of analysis 18
    19. 19. Setting the stage for integrated disclosure Integrated disclosure is evidence of ―joined-up‖ thinking and action: • strategic planning • enterprise risk management • organizational accountability • internal and external communication 19
    20. 20. Getting ready for integrationCheck your (org) charts What kind of integration is evident in your company’s organizational and accountability structures? Does your CSO work in isolation? Are there high-level cross-functional groups that regularly review material (including ESG) issues?Embrace materiality Have you conducted a materiality analysis? How aligned are corporate vision, strategy, goals, and targets with material issues?Mind the gap Is there congruence between the material issues in your sustainability report and the risk factors in your annual financial report? 20
    21. 21. Getting ready for integration, continued…Speak the language Are you communicating effectively with your CFO, CEO, and investor relations department? Are you eliminating ―divisive‖ language that inadvertently creates a false dichotomy between ESG and financial issues?Lather, rinse, and Are you prototyping integrated thinking and disclosure on scales both large and small? For example:repeat application of reporting standards, contextual goal setting, communication with investors, etc. ―Investors have actually been asking about sustainability for years; they just don’t call it that.‖ - Erika Karp UBS Managing Director and Head of Global Sector Research 21
    22. 22. Towards more integrated disclosureMichael Van Brunt, Covanta Energy 22
    23. 23. Covanta’s mission: clean energy from waste About Covanta Covanta’s mission is to be the worlds leading EfW company. We believe that waste is a valuable resource that can be a source of clean, safe, and renewable energy and environmental, social, and economic benefits. 23
    24. 24. Covanta 2010/2011 Corporate Sustainability Report 24
    25. 25. Covanta reporting objectives Disclose material information to stakeholders •Communicate strategic approach to sustainability •Provide data/narratives around priority (material) issues •Incorporate stakeholder viewpoints and concerns Advance integration of sustainability initiatives 201 and core business objectives •Establish goals/targets for material issues •Begin quantifying financial impacts of sustainability Gain recognition for sustainability efforts •Elevate Covanta’s reputational profile •Educate/inform stakeholders on Covanta’s approach to renewable energy, EfW, recycling, etc. 25
    26. 26. Preparation for reporting: materiality analysisMateriality matrix• Report focuses on material issues• Material issues are of high concern to stakeholders and have a significant impact on Covanta 26
    27. 27. Integrating sustainability into strategy andoperationsClean World Initiative• Covanta’s business strategy is driven by Covanta’s Clean World Initiative (CWI)—a set of policies and overarching objectives directing continuous improvement and innovation in our environmental, health, and safety; research and development; public policy; and community outreach efforts. 27
    28. 28. Financial linkages in Operations goals/targets 28
    29. 29. Eskom’s integrated reporting journeyLelanie Sherman, Eskom 29
    30. 30. Eskom at a glance• Strategic 100% state-owned electricity utility, strongly supported by the South African government• Supplies approximately 95% of South Africa’s electricity and more than 40% of Africa’s electricity• For the year ended 31 March 2012: Generation capacity– 31 March 2012 • Electricity sales of 224 785GWh Hydro • Electricity revenues of R113.0 billion• As at 31 March 2012: Pumped Storage Coal • 43 473 employees 1.4% • 4.9 million customers 3.4% 41.7GW • Net maximum generating capacity 4.4% net maximum 85.0% capacity of 41 647MW 5.8% • 372 031km of cables and power Nuclear lines• Our financial year-end is 31 March GasIn support of 30
    31. 31. Eskom’s Integrated Reporting JourneyEskom sees the Integrated Report as a key tool tohonour the commitment to transparency to Eskom’s 2012stakeholders and to improve on reporting, internally Integrated report alignedand externally, regarding the way Eskom manages with IIRC and IRC of SAthe business and makes decisions based on discussion papersintegrated information. B+ GRI declarationIntegrated reporting, when done properly, is anexcellent platform to discuss historicperformance, but more importantly, to communicateEskom’s objectives, future plans, risk assessmentsand action plans, etc. with internal and externalstakeholders. 2002 First Integrated Annual Report 2011 (including Financial Integrated Annual Results and Sustainability with B+ GRI declaration 1994 information) FirstEnvironmental Report for 2008 Eskom Integrated Annual In support of Results with first B+ 31 GRI declaration
    32. 32. Eskom’s Integrated Reporting Journey (cont)What changed in 2012 for Eskom Reporting:• Integrated Reporting Steering Committee (IRSC), an official sub-committee of the executive management committee(Exco), established and chaired by Finance Director – supported by various working committees – guiding, monitoring and approval of <IR>• We aligned our quarterly internal reporting to Exco and Board with external reporting - improving consistency of information flow and the process of compiling the reports gets easier (practice makes perfect)• We changed from one big report (A4, >360 pages) to 1 smaller printed report (A5, 160 pages) and 2 internet based reports • Integrated report included summarised financial statements (web report and hard copy) • Divisional report (web report) • Full annual financial statements (web report)• We improved our Internet functionality – making it more user friendly and connecting Eskom’s reports• Released an interim Integrated Report in November 2012 – a first!In support of 32
    33. 33. Eskom’s Integrated Reporting Journey (cont)Within the Integrated report for 2012, Eskom’s key focus was:• Reducing the length of the report, whilst improving the quality of the information we share • Materiality • Stakeholder Engagement• Demonstrating connectivity within our report with the key focus of bringing in our strategic priorities and how it connects with our results• Improving our internal processes of producing the various reports • Use of standardised templates to submit information to the core reporting team • Small core reporting team that has the final editorial rights • Piloting software that assist with the writing – improved version control, track changes, integration and cross referencing of numbers • A lot of planning upfront – who, what, where and how In support of 33
    34. 34. Eskom’s Integrated Reporting Journey (cont)For the 2013 Integrated report, the key focus is:• Improving our application of Materiality and Stakeholder Engagement• Improving the way we ―connect the dots‖ for the stakeholders• Bringing in Eskom’s business model• Continued improvement in our processes for compiling our reports• Further enhancement in our use of the Internet In support of 34
    35. 35. Driving integration of financial and ESG disclosureMarisa Mackey, SASB 35
    36. 36. Sustainability Accounting Standards Board The Sustainability Accounting Standards Board is a US- Materiality Map based non-profit engaged in for 89 Industries the creation and dissemination of sustainability accounting standards for use by publicly- listed corporations in the US Industry in disclosing material sustainability issues for the Training & KPIs and benefit of investors and the Certification Disclosure public. Protocols It will move corporations from transparency to performance, promote sustainable value Online Expert creation, ultimately enhancing industry competitiveness and Forum (IWGs) addressing sustainability challenges.36 3/26/2013 © 2012 SASB™ CONFIDENTIAL & PROPRIETARY
    37. 37. The most stable markets in the world… Founded in the US in 1973, The Financial Accounting Standards Board takes responsibility for establishing Generally Accepted Accounting Principles, or GAAP, on behalf of the SEC. The SEC mandates certain content and disclosures in SEC filings, such as audited financial statements and Management’s Discussion and Analysis (MD&A). These filings, and the standards that underlie them, play a fundamental role in making our markets the most efficient, liquid, and resilient in the world. A primary goal of United States securities laws is to promote honest and efficient markets and informed investment decisions through full and fair disclosure of material issues.37 3/26/2013 © 2012 SASB™ CONFIDENTIAL & PROPRIETARY
    38. 38. A changing world The world population is increasingly urban Global population by type of area and by region: 1950-2050  Corporate growth and success are no Growth longer constrained solely by the availability of financial capital.  Global resource constraints and management of environmental and social issues are integral to the long term Source: UN Population Division, World Population Prospects: The 2008 Revision, 2008 success and sustainable value creation of companies. The world could be running out of some resources Global supply forecasts according to the implied ultimate recoverable  Inadequate pricing of externalities present resources of conventional oil, date of peak production and the post- peak aggregate decline rate a skewed view of performance for resource intensive companies.  Governments are less able to regulate the complex interactions, dependencies, and impacts of companies on society. Source: World Bank, Global Economic Prospects, 2007 Reporting to investors and the public must reflect a balanced view of risks and opportunities across all forms of capital a company employs.38 3/26/2013 © 2012 SASB™ CONFIDENTIAL & PROPRIETARY
    39. 39. Changing valuations Components of S&P 500 Market Value 100% 80% 60% 40% 20% 0% 1975 1985 1995 2005 2010 Tangible Assests Intangible Assets Source: Ocean Tomo39 3/26/2013 © 2012 SASB™ CONFIDENTIAL & PROPRIETARY
    40. 40. Materiality Matters SEC materiality • Rule 12b-2 • Rule 12b-20 The Supreme Court’s Definition • Rule 10b-5 ―Material information‖ is defined as presenting a • Rule 210.1-02 (Regulation S-X) substantial likelihood that the disclosure of the omitted fact would have been viewed by the • Rule 210.4-01 (a) reasonable investor as having significantly • (Regulation S-X) altered the “total mix” of information made • Rule 210.4-02 (Regulation S-X) available. • Item 101, 103, and 303 (TSC Indus. V. Northway, Inc., 426 U.S. 438 (1976) and Basic v. (Regulation S-K) Levinson, 485 U.S. 224 (1988)) • Staff Accounting Bulletin No. 99 SASB adheres to the materiality of information requiring disclosure as defined by U.S. regulation, SEC rulings, and judicial review, effectively bridging the gap between financial reporting and sustainability reporting. An integrated view of materiality is essential for integrated reporting.40 3/26/2013 © 2012 SASB™ CONFIDENTIAL & PROPRIETARY
    41. 41. SEC, FASB and SASBUS GAAP SASB Materiality Map and KPIs Integrated ReportingSASB completes the picture on corporate performance41 3/26/2013 © 2012 SASB™ CONFIDENTIAL & PROPRIETARY
    42. 42. Creating a race to the top Comparable information in a public eye will encourage companies to compete on key dimensions of sustainability, and investors to drive capital to the most sustainable outcomes. SASB KPIs42 3/26/2013 © 2012 SASB™ CONFIDENTIAL & PROPRIETARY
    43. 43. 10 sectors in 10 quarters Time Frame Sector Q4, 2012 Health Care Services Q1, 2013 Financials Q2, 2013 Technology & Communication Q3, 2013 Non-Renewable Resources Q4, 2013 Transportation Q1, 2014 Services Q2, 2014 Resource Transformation Q3, 2014 Consumption Q4, 2014 Renewable Resources & Alt. Energy Q1, 2015 Infrastructure43 3/26/2013 © 2012 SASB™ CONFIDENTIAL & PROPRIETARY
    44. 44. SASB’s rigorous, ANSI compliant standards setting process StandardsPrior Work Launch of IWG Forum Council• Recruit IWG Forum Disbanded Process IWGs Review• Liaise with Industry Groups 30 Day Response toIndustry Review KPI Prepare Prepare Draft for IWG Review Comment CommentsResearch Material Issues Harvesting Strawmen Public Comment 30 Days SASB SASB SASB SASB IWG Forum SASB Public SASB 2-Month Intensive 4-Month Preparation Phase 3-Month Refinement Development Phase Prepare final draft of KPIs Standards Finalization of KPIs for all industries KPIs for Standards Council Council Review in a sector and release preparation Release of 30 Days of draft standards 30 Days Sector KPIs after comment for Public SASB SASB use and Stds. Council Industry pilot 3-Month Refinement Phase (Continued) 44 3/26/2013 © 2012 SASB™ CONFIDENTIAL & PROPRIETARY
    45. 45. Get involved! 45
    46. 46. What you can do • Review and comment on the discussion draft of the IIRC reporting framework to be released April 16, 2013. • Help pioneer sustainability standards for your industry by registering for a SASB industry working group. The group for Technology and Communications kicks off on May 1. • Attend or monitor the 2013 GRI Conference on Sustainability and Reporting (May 22-24), which will include discussion of how the G4 relates to integrated reporting. • Participate in Framework’s Sustainability Integration webinar on May 1… stay tuned for details! 46
    47. 47. Resources• A recording of this webinar, along with materials from the IIRC, SASB, Covanta, Eskom, and Framework LLC, will be available on our site, framework-llc.com 47
    48. 48. Thank You! Aleksandra Dobkowski-Joy adjoy@framework-llc.com (203) 563-0644 @SustainStrategy © 2013 Framework LLC 48
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