Corporate Sustainability Frameworks

© Operational Excellence Consulting. All rights reserved.
This presentation is a collection of PowerPoint diagrams and
templates used to convey top 20 corporate sustainability
frameworks and standards.
Corporate Sustainability
Frameworks
Diagrams and Templates of Corporate Sustainability
Frameworks & Standards

© Operational Excellence Consulting. All rights reserved. 2
Contents
NOTE: This is a PARTIAL PREVIEW.
To download the complete presentation, please
visit: https://www.oeconsulting.com.sg
Sustainable Development Goals (SGDs)
2
Global Reporting Initiative (GRI)
3
Carbon Disclosure Project (CDP)
4
Task Force on Climate-related Financial
Disclosures (TCFD)
5
United Nations Global Compact (UNGC)
1
Sustainability Accounting Standards Board
(SASB)
11
ISO 26000:2010 Social Responsibility
12
Ceres Roadmap for Sustainability
13
International Organization of Securities
Commissions (IOSCO) Framework
14
EcoVadis Sustainability Rating
6
World Business Council for Sustainable
Development (WBCSD) Compass
15
Carbon Trust Standard
16
FTSE4Good Index Series
7
B Corp Certification
8
Business in the Community (BITC) Corporate
Responsibility Index
17
Global Ecolabelling Network (GEN) Ecolabels
18
Dow Jones Sustainability Index (DJSI)
9
International Integrated Reporting <IR> Framework
10
Total Resource Use and Efficiency (TRUE)
19
Social Accountability International (SAI) Social
Accountability Standards (SA8000)
20

United Nations Global Compact (UNGC) – Overview
• The United Nations Global Compact
(UNGC) is the world’s largest corporate
sustainability initiative
• Launched in 2000, it calls on companies to
align their strategies and operations with
ten universal principles in the areas of
human rights, labor, environment, and anti-
corruption
• The UNGC provides a framework for
businesses to contribute to the
achievement of the United Nations
Sustainable Development Goals (SDGs)
• It emphasizes the role of the private sector
in advancing sustainable development and
creating a more inclusive and sustainable
global economy
Source: Adapted from UNGC

The UN Global Compact (UNGC) is a voluntary initiative that encourages companies
to align their operations and strategies with ten universally accepted principles in
the areas of human rights, labor, environment, and anti-corruption
UN Global Compact (UNGC) – 10 Principles
Source: Based on UNGC
LABOR
Principle 3 Businesses should uphold the freedom of
association and the effective recognition of the right
to collective bargaining
Principle 4 The elimination of all forms of forced and
compulsory labor.
Principle 5 The effective abolition of child labor
Principle 6 The elimination of discrimination in respect of
employment and occupation
HUMAN RIGHTS
Principle 1 Businesses should support and respect the
protection of internationally proclaimed human
rights
Principle 2 Make sure that they are not complicit in human
rights abuses
ENVIRONMENT
Principle 7 Businesses are asked to support a precautionary
approach to environmental challenges
Principle 8 Undertake initiatives to promote greater
environmental responsibility
Principle 9 Encourage the development and diffusion of
environmentally friendly technologies
ANTI-CORRUPTION
Principle 10 Businesses should work against corruption in all its
forms, including extortion and bribery

In order to make the 2030 U.N. Agenda a reality, broad ownership of the SDGs must
translate into a strong commitment by all stakeholders to implement the global goals
17 Sustainable Development Goals (SDGs) – Descriptions
Source: UNGC
The 17 Sustainable Development Goals (SDGs)
GOAL 1: NO POVERTY
End poverty in all its forms everywhere.
GOAL 2: ZERO HUNGER
End hunger, achieve food security and improved
nutrition and promote sustainable agriculture.
GOAL 3: GOOD HEALTH & WELL-BEING
Ensure healthy lives and promote well-being for all
at all ages.
GOAL 4: QUALITY EDUCATION
Ensure inclusive and equitable quality education
and promote lifelong learning opportunities for all.
GOAL 5: GENDER EQUALITY
Achieve gender equality and empower all women
and girls.
GOAL 6: CLEAN WATER & SANITATION
Ensure availability and sustainable management of
water and sanitation for all.
GOAL 7: AFFORDABLE & CLEAN ENERGY
Ensure access to affordable, reliable, sustainable
and modern energy for all.
GOAL 8: DECENT WORK & ECONOMIC GROWTH
Promote sustained, inclusive and sustainable
economic growth, full and productive employment
and decent work for all.
GOAL 9: INDUSTRY , INNOVATION &
INFRASTRUCTURE
Build resilient infrastructure, promote inclusive and
sustainable industrialization and foster innovation.
GOAL 10: REDUCED INEQULITIES
Reduce inequality within and among countries.
GOAL 11: SUSTAINABLE CITIES & COMMUNITIES
Make cities and human settlements inclusive, safe,
resilient and sustainable.
GOAL 12: RESPONSIBLE CONSUMPTION &
PRODUCTION
Ensure sustainable consumption and production
patterns.
GOAL 13: CLIMATE ACTION
Take urgent action to combat climate change and
its impacts.
GOAL 14: LIFE BELOW WATER
Conserve and sustainably use the oceans, seas
and marine resources for sustainable
development.
GOAL 15: LIFE ON LAND
Protect, restore and promote sustainable use of
terrestrial ecosystems, sustainably manage
forests, combat desertification, and halt and
reverse land degradation and halt biodiversity loss.
GOAL 16: PEACE, JUSTICE & STRONG
INSTITUTIONS
Promote peaceful and inclusive societies for
sustainable development, provide access to justice
for all and build effective, accountable and
inclusive institutions at all levels.
GOAL 17: PARTNERSHIPS FOR THE GOALS
Strengthen the means of implementation and
revitalize the Global Partnership for Sustainable
Development.

Global Reporting Initiative (GRI) – Overview
• The Global Reporting Initiative (GRI) is an
international organization that pioneered
sustainability reporting standards
• Established in 1997, GRI's mission is to
promote transparency and accountability
in corporate sustainability practices
• GRI provides a comprehensive
framework, the GRI Standards, to help
organizations measure, manage, and
communicate their environmental, social,
and governance (ESG) impacts
• Thousands of companies worldwide use
GRI Standards to report their
sustainability performance and
demonstrate their commitment to
responsible business practices
Source: Adapted from GRI

The Global Reporting Initiative (GRI) Standards are the most widely used
sustainability reporting framework that provides guidelines for companies to report
on their environmental, social, and governance performance
GRI Standards
Image Credit: GRI

EcoVadis Sustainability Rating – Overview
• EcoVadis Sustainability Rating is a
globally recognized assessment
platform that evaluates companies’
sustainability performance and
practices
• It provides businesses with a
comprehensive analysis of their
environmental, social, and ethical
practices throughout their supply chain
• The rating methodology is based on
international sustainability standards,
such as the Global Reporting Initiative
(GRI), United Nations Global Compact
(UNGC), and ISO 26000
• EcoVadis enables companies to
benchmark their sustainability
performance, identify improvement
areas, and demonstrate their
commitment to responsible business
practices
Source: Adapted from EcoVadis

Carbon Disclosure Project (CDP) – Overview
• The Carbon Disclosure Project (CDP) is
a global environmental disclosure
platform, launched in 2000
• CDP supports companies and cities in
measuring, disclosing, managing, and
reducing their environmental impacts,
particularly carbon emissions
• Thousands of organizations worldwide,
including major corporations, report their
environmental data through CDP
• CDP data helps investors, customers,
and governments assess climate risks,
identify opportunities, and make
informed decisions for a sustainable
future
Source: Adapted from CDP

The Carbon Disclosure Project (CDP) is a global disclosure system for companies
to report their climate, water, and forest-related impacts and risks
The CDP System
Source: Adapted from CDP
NODES
REPORTING
FINANCIAL
INSTITUTIONS,
PURCHASERS,
CITIES, STATES
ACTORS
COMPANIES,
CITIES,
FINANCIAL
INSTITUTIONS,
STATES
LEVERS
CAPITAL
MARKETS,
PURCHASERS,
NATIONAL
GOVERNMENTS
CDP influence is direct through questionnaire and scoring
CDP influence is indirect over levers
Actors can
raise ambition
of Levers
(ambition loop)
Levers
influence over
Actors is
direct

Task Force on Climate-related Financial Disclosures (TCFD) – Overview
• The Task Force on Climate-related
Financial Disclosures (TCFD) is an
industry-led initiative established by
the Financial Stability Board (FSB)
• TCFD's mission is to develop
recommendations for companies to
disclose climate-related financial risks
and opportunities
• Its framework helps businesses
assess climate risks, align strategies
with a low-carbon transition, and
enhance resilience
• TCFD recommendations foster
transparency, informed decision-
making, and sustainable investments
Source: Adapted from TCFD

The main climate-related risks (transition and physical) and opportunities that
organizations should consider as part of their strategic planning or risk management to
determine potential financial implications
Climate-Related Risks, Opportunities, and Financial Impact
Source: Based on TCFD
Financial Impact
Strategic Planning
Risk Management
Risks Opportunities
Income
Statement
Cash Flow
Statement
Balance
Sheet
Revenues
Expenditures
Assets & Liabilities
Capital & Financing
Resource Efficiency
Energy Source
Products/Services
Markets
Resilience
Policy and Legal
Technology
Market
Reputation
Acute
Chronic
Transition Risks
Physical Risks
Opportunities

FTSE4Good Index Series – Overview
• The FTSE4Good Index Series is a
globally recognized sustainability index
developed by FTSE Russell
• It evaluates and includes companies
based on their environmental, social, and
governance (ESG) performance and
practices
• The index is designed for investors
seeking to invest in companies with
strong ESG credentials
• FTSE4Good identifies leading
sustainable businesses across various
industries and regions
Source: Adapted from FTSE4Good Index Series

<IR> Framework: The end-to-end process through which value creation,
preservation or erosion occurs over time
Value Creation, Preservation or Erosion Process
Source: Based on VRF
PURPOSE, MISSION, VISION
MANUFACTURED
INTELLECTUAL
HUMAN
SOCIAL AND
RELATIONSHIP
FINANCIAL
NATURAL
OUTPUTS
BUSINESS
ACTIVITIES OUTCOMES
(POSITIVE AND
NEGATIVE OVER
THE SHORT,
MEDIUM AND
LONG TERM)
INPUTS
STRATEGY AND
RESOURCE ALLOCATION
RISKS AND
OPPORTUNITIES
PERFORMANCE OUTLOOK
FINANCIAL
MANUFACTURED
INTELLECTUAL
HUMAN
NATURAL
SOCIAL AND
RELATIONSHIP
BUSINESS MODEL
EXTERNAL ENVIRONMENT
VALUE CREATION, PRESERVATION OR EROSION OVER TIME

B Corp Certification – Overview
• B Corp Certification is a prestigious
designation awarded to companies that
meet high standards of social and
environmental performance, transparency,
and accountability
• Certified B Corporations™ (B Corps™) are
committed to using business as a force for
good, balancing purpose and profit
• B Corp Certification is issued by the non-
profit organization B Lab after rigorous
assessment of a company's impact on its
workers, community, environment, and
customers
• B Corps join a global community of like-
minded businesses dedicated to creating
positive social and environmental change
Source: Adapted from B Corp Certification

The B Impact Assessment is a digital tool that can help measure, manage, and
improve positive impact performance; receiving a minimum verified score of 80
points on the assessment is also the first step towards B Corp Certification
B Impact Assessment Process
Source: Based on B Corp
01
Assess your
impact
Use the B Impact
Assessment platform to
identify, track, and learn
about improvement
opportunities and best
practices over time.
Evaluate your performance
compared to the
thousands of other
businesses that have
taken the B Impact
Assessment.
Complete the B Impact
Assessment by answering
a series of questions about
your company's practices
and outputs across five
categories: governance,
workers, community, the
environment, and
customers.
02
Compare your
impact
03
Improve your
impact

The Dow Jones Sustainability Index (DJSI) – Overview
• The Dow Jones Sustainability Index
(DJSI) is a leading global benchmark for
sustainability performance and corporate
responsibility
• DJSI evaluates companies based on their
environmental, social, and governance
(ESG) practices and performance
• The index is compiled by S&P Dow Jones
Indices and SAM, a specialized
sustainability investment firm
• Inclusion in the DJSI demonstrates a
company’s commitment to sustainability
leadership and excellence
Source: Adapted from DJSI

The Sustainability Accounting Standards Board (SASB) is a framework that focuses
on industry-specific sustainability standards that enable companies to report on
financially material sustainability factors
Key Implementation Considerations – Reporting Companies
Source: Based on SASB
Establish a foundation
Enable continuous
improvement
Choose the right
tools for the job
Understand
SASB standards
Develop your
disclosures
Decide where
to disclose
Assess your
readiness
KEY
CONSIDERATIONS

The Ceres Roadmap 2030 provides companies with the guidance they need to improve
performance in the short term and transform their business for long term success
Ceres Roadmap for Sustainability – Three Corporate Actions
Source: Adapted from Ceres
The Critical Impact
Actions call on companies
to minimize negative
environmental and social
externalities and maximize
positive impacts across the
value chain.
Critical
Impact
Actions
Business
Integration
Actions
Systems
Change
Actions
The Business Integration
Actions guide companies
as they transition core
business and internal
corporate systems to
support long-term success
and value creation in a more
sustainable economy.
The Systems Change
Actions challenge
companies to drive the
systems-level transformation
needed to support and
enable sustainable business
practice.

Total Resource Use and Efficiency (TRUE) – Overview
• Total Resource Use and Efficiency
(TRUE) is a certification program
focused on zero waste and resource
efficiency
• Administered by Green Business
Certification Inc. (GBCI), TRUE aims to
help organizations assess, reduce, and
divert waste from landfills
• TRUE certification evaluates resource
management practices, waste
prevention, and diversion efforts,
promoting circular economy principles
• Achieving TRUE certification
demonstrates a commitment to
sustainable waste management and
responsible resource consumption
Source: Adapted from TRUE

TRUE (Total Resource Use and Efficiency) is a zero waste certification program is
used by facilities to define, pursue and achieve their zero waste goals, cutting their
carbon footprint and supporting public health
TRUE Certification Levels
Source: Based on GBCI
CERTIFICATION LEVELS
Certified: 31-37 points Silver: 38-45 points Gold: 46-63 points Platinum: 64-81 points
OVERVIEW OF CATEGORIES & POINTS
Redesign 4 Leadership 6
Reduce 7 Training 8
Reuse 7 Zero Waste Analysis 5
Compost (Re-earth) 7 Upstream Management 4
Recycle 3 Hazardous Waste Prevention 5
Zero Waste Reporting 4 Closed Loop System 4
Diversion (Min 90%) 5 Innovation 3
Zero Waste Purchasing 9 Total Points 81

ISO 26000:2010 Social Responsibility – Overview
• ISO 26000:2010 is an international
standard developed by the International
Organization for Standardization (ISO) to
provide guidance on social responsibility
• It offers a framework for organizations to
understand, implement, and communicate
their commitment to socially responsible
practices
• ISO 26000 encompasses seven core
subjects of social responsibility, including
organizational governance, human rights,
labor practices, the environment, fair
operating practices, consumer issues,
and community involvement
• The standard helps businesses contribute
positively to sustainable development,
stakeholders, and society at large
Source: Adapted from ISO

Each of the 7 core subjects of the the ISO 26000:2010 is relevant to every
organization and should be considered for implementation
ISO 26000:2010 – The 7 Core Subjects
Source: Based on ISO
Community
Involvement &
Development
Fair Operating
Practices
The
Environment
Consumer
Issues Organization
Human
Rights
Labor
Practices

International Organization of Securities Commissions (IOSCO) Framework for ESG
Reporting – Overview
• The International Organization of Securities
Commissions (IOSCO) Framework for ESG
Reporting is a global initiative to enhance
ESG disclosure in the financial industry
• IOSCO is an association of securities
regulators from around the world, promoting
high standards of regulation and investor
protection
• The framework aims to provide consistent,
comparable, and reliable ESG information
to investors, enabling better-informed
decision-making
• It encourages companies to disclose
material ESG factors, assess ESG risks,
and report on their impact on financial
performance and sustainability
Source: Adapted from IOSCO

The IOSCO framework provides a set of principles that companies can use to report
on their ESG performance in a standardized and consistent way
Four Principles of the IOSCO Framework
Disclosure should be reliable
and verifiable.
Disclosure should be clear,
concise, and understandable.
Disclosure should be based on the
materiality of ESG issues to the
company’s business and
stakeholders.
Disclosure should be specific
to the company’s business
and operations.
FOUR PRINCIPLES
OF THE IOSCO
FRAMEWORK
Source: Adapted from IOSCO

WBCSD Sustainable Development Goals (SDG) Compass – Overview
§ The World Business Council for Sustainable
Development (WBCSD) Sustainable
Development Goals (SDG) Compass is a tool
to help businesses align their strategies with
the United Nations Sustainable Development
Goals (SDGs)
§ The SDG Compass assists companies in
identifying priority SDGs, setting ambitious
targets, and integrating sustainable practices
into their core business operations
§ It provides guidance on how businesses can
contribute to the SDGs while creating value for
society and maintaining long-term profitability
§ The Compass fosters responsible business
practices, environmental stewardship, and
social impact, promoting a more sustainable
and inclusive global economy
Source: Adapted from WBCSD

WBCSD’s Vision for 2050: Transformation requires three radical mindset shifts
WBCSD – Three Radical Mindsets
Source: Adapted from WBCSD
Reinvention
Business must push for a
reinvention of capitalism to
ensure that the power of private
enterprise and competitive
markets can be directed to
supporting long-term societal,
environmental and business
prosperity.
Resilience
Business needs to better
understand and incorporate
resilience into its strategic
planning, enhancing its capacity
to anticipate, embrace and adapt
to changes and disruptions in an
increasingly volatile world.
Regeneration
Business has to move beyond a
“doing no harm” mindset. It’s
time to unlock the potential of
living systems – social and
ecological – that business
depends on, and build their
capacity to regenerate, thrive
and evolve.
These mindsets will be the difference between incremental change and the
accelerated transformation necessary to achieve our Vision by 2050.

Operational Excellence Consulting is a management training and consulting
firm that assists organizations in improving business performance and
effectiveness. Based in Singapore, the firm’s mission is to create business
value for organizations through innovative design and operational
excellence management training and consulting solutions. For more
information, please visit www.oeconsulting.com.sg

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