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Introductory to ESG and
Sustainability Reporting
Paul Young CPA CGA
Senior Data, AI,
Sustainability, and
ESG Technical Expert
March 27, 2023
2
Agenda
• Housekeeping
• Introduction
• What do you know?
• What is Sustainability Reporting?
• What is ESG Reporting
• ESG vs Sustainability Reporting
• Reporting Standards (IFRS and FASB)
• What are SASB Standards?
• Sample – Financial Statement (Scope 1, 2, and 3)
• What are the initial steps for Sustainability and ESG Reporting
• Scope 1 (Definition) and Data Flow
• Scope 2 (Definition and Data Flow
• Scope 3 (Definition) and Data Flow
• Key focus areas
• Additional links
• What is next
Paul Young - Bio
• CPA, CGA (1996)
• Academia (PF1, FA4, FN2, MU1. and
MS2)
• SME – Customer Success Management
• SME – Risk Management
• SME – Close, Consolidate and Reporting
• SME – Public Policy
• SME – Emerging Technology
• SME – Business Process Change
• SME – Financial Solutions
• SME – Macro/Micro Indicators
• SME – Supply Chain Management
• SME – Data, AI, Security, and Platform
• SME – Internal Controls and Auditing
Contact information email: paul.young_cga@outlook.com
LinkedIn: https://www.linkedin.com/in/paul-young-055632b/
The goals of this presentation
• Understanding was involved with Scope 1, Scope 2, and Scope 3 Reporting
• How to manage, stored, secured and ingest data for ESG and Sustainability Reporting?
• Options on how to integrate the budgeting and forecasting cycle with the regulatory filing cycles
• How to develop ESG and Sustainability Policies including key metrics as part achieving net zero
Add a footer 4
What do you know about the following areas?
Add a footer 5
– Retailing
– Transportation, Warehousing, and Logistics
– Utilities
– Construction
– Manufacturing
– Mining
– Other
What is your industry or What
sector are your clients?
– Net Zero
– Circularity / Business Processes
Reporting
Add a footer 6
As of 2020, 93% of S&P 500
companies issued a non-financial
report using one or more ESG
framework or standard. But whether
you are moving to ESG reporting
voluntarily or due to legal
requirements, you’ll face a complex
landscape of ESG standards and
sustainability frameworks. There are
more than 2,200 ESG reporting
provisions that can affect how
organizations disclose non-financial
matters. This can make it difficult to
determine which ESG standards and
frameworks are right for your
organization. To make it easier, this
guide will walk you through all you
need to know about the most common
ESG reporting standards and
frameworks and how to get started.
Key areas of concerns by Small to
Medium-size enterprises
–lack of knowledge
–limited time,
–lack of funds
–conflicting priorities
– Target date January 2024 (EMEA)
Integrated Reporting
Add a footer 7
– Stakeholders
– Government (Regulatory)
– SEC (Pensions, Stocks, Bonds
– Private Investors
– Internal stakeholders (Lines of Business)
• Reporting Cycle
• Regulatory filings
• Budgeting and Forecasting Cycle
• Integration between reporting cycle and
the budgeting & forecasting Cycle
Data Quality
Add a footer 8
– Data Management
– Data Governance
– Data Ingestion
ESG / Sustainability
Add a footer 9
Introduction
Add a footer 10
– Discussion on ESG and Sustainability Reporting
– Discussion on Scope 1, Scope 2, and Scope 3
What is Sustainability
Reporting
Add a footer 11
What is ESG Reporting
Add a footer 12
What is ESG Reporting
Add a footer 13
Difference between ESG and
Sustainability Reporting
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ESG and Sustainability Reporting Standards
Add a footer 15
Country Standards Target Date
IFRS The ISSB also voted to include a
reference to the GRI standards
and the European Sustainability
Reporting Standards (ESRS) as
sources of guidance for
companies to be allowed to
consider in the application of the
IFRS’ general sustainability
reporting standard (“S1”), in the
absence of a specific ISSB
standard.
January 2024
FASB Continues to be evolving No Official target date. However,
IFRS changes will impact US via
their EMEA subsidiaries
What are SASB Standards
Add a footer 16
Sample of F/S
Add a footer 17
Source - https://www2.deloitte.com/uk/en/focus/climate-
change/zero-in-on-scope-1-2-and-3-emissions.html
Focus Areas
• Annual, monthly, and forecasting cycles for Sustainability
Targets
• Scope 1, Scope 2, and Scope 3 will require plans
• Data and AI can play a key role – Introduction to
Sustainability
Add a footer 18
– Regulatory compliance
– Pulling the data for Sustainability reporting
– Structure, semi-structure, and structure
data
Introduction to Scope 1,
Scope 2, and Scope 3
• Familiarization with Scope 1, Scope 2, and
Scope 3
• Develop a project plan for Sustainability and
ESG reporting
• Identified data sources
• Establishing of net zero policies and
framework
• Breakdown the process into the following areas
• Budgeting and forecasting cycle (Annually,
Quarterly, and Monthly)
• Regulatory compliance
• Investor presentation
• Internal and external monthly reporting
• Integration of budgeting and forecasting with
the close, consolidate, and reporting cycle
Add a footer 19
Scope 1 Categories
Add a footer 20
Scope 2
Add a footer 21
– Key focus areas is source of raw materials and energy as part of the
production, selling, distribution, and the end consumer
Scope 2 – Categories
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Scope 3
Add a footer 23
Scope 3 Categories
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Overall Challenges
• Aligning all aspects of your operations as part of getting to net zero (Procurement, Distribution,
Transportation, Property Management, Manufacturing, Extraction, refinement, etc. )
• Establishing stringent data governance rules
• Data capturing will depend on your sector and operational model
• You will need to look at different tools to capture, stored, secured, and ingest data as part of your ESG
and sustainability reporting requirements
• Working with procurement including vendors on how to capture the data from the invoice into different
systems (ERP, Accounting, Databases, etc)
• Working with your vendors on breaking information out related to sustainability reporting
• Establishing key programs around water, waste, emissions, electricity usage, etc.
• Establishing targets and measuring those targets (Data Management, Data Privacy, Data Security, and
Data ingestion)
• Metric Reporting / Performance Measurements
• Establishing the right tools that can extract, translate, and load (ETL) data into database that can be
ingested by a business analytical tool
Add a footer 25
Key areas of focus
• Monitoring and asset management - https://www.ibm.com/products/maximo/asset-
management?utm_content=SRCWW&p1=Search&p4=43700050290494029&p5=e&gclid=CjwK
CAiArY2fBhB9EiwAWqHK6mRY8Tm8wY9zFY2pJuCbYEaXrXCAay-
pX08Cr2CiV4HglZs2gC32MRoCpSIQAvD_BwE&gclsrc=aw.ds
• Net zero – https://netzeroclimate.org/what-is-net-zero/
• Close, consolidate, and reporting cycle – https://www.slideshare.net/paulyoungcga/close-
consolidate-and-reporting-cyclepptx-256864692
• Circularity - https://hbr.org/2021/07/the-circular-business-model
• Compliance and reporting cycle - https://hbr.org/2012/06/managing-risks-a-new-framework
• Budget and forecasting scope 1, scope 2, and scope 3 -
https://www.ibm.com/products/planning-analytics/sustainability-planning
• Data strategy and data management - https://www.linkedin.com/posts/paul-young-
055632b_unlock-the-full-value-of-your-data-activity-7023960172133838848-
6AyT?utm_source=share&utm_medium=member_desktop
Add a footer 26
What is next?
• Developing a data strategy that will capture data related to scope 1, scope 2, and scope 3
• Development of forecasting models as part of achieving net zero
• Canada is doing catchup - https://www.corporateknights.com/category-finance/canada-falling-behind-
other-countries-on-esg-investing-rules-report/
• Standardization of Rules and Regulations for ESG and Sustainability Reporting-
https://www.ifrs.org/projects/completed-projects/2021/sustainability-reporting/ or
https://www.sasb.org/ or https://www.fasb.org/
• Tracking sustainability and ESG outcomes on regular basis as part of getting to net zero
• Integrated financial planning with the close, consolidate, and reporting cycle -
https://ibm.box.com/s/a663mwfo08hp9oo06onaps5tcy9enyl7
• Looking at the best way to address net zero as part of managing both costs and capital.
• https://www.youtube.com/watch?v=DouWzaom_jo (Capital Planning)
• https://www.youtube.com/watch?v=yiD2YmL8sKs&t=189s (Supply Chain)
Add a footer 27
Contact
Any additional questions and concerns, then email: Paul_Young_CGA@outlook.com
Add a footer 28

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Introductory to ESG and Sustainability Reporting.pptx

  • 1. Introductory to ESG and Sustainability Reporting Paul Young CPA CGA Senior Data, AI, Sustainability, and ESG Technical Expert March 27, 2023
  • 2. 2 Agenda • Housekeeping • Introduction • What do you know? • What is Sustainability Reporting? • What is ESG Reporting • ESG vs Sustainability Reporting • Reporting Standards (IFRS and FASB) • What are SASB Standards? • Sample – Financial Statement (Scope 1, 2, and 3) • What are the initial steps for Sustainability and ESG Reporting • Scope 1 (Definition) and Data Flow • Scope 2 (Definition and Data Flow • Scope 3 (Definition) and Data Flow • Key focus areas • Additional links • What is next
  • 3. Paul Young - Bio • CPA, CGA (1996) • Academia (PF1, FA4, FN2, MU1. and MS2) • SME – Customer Success Management • SME – Risk Management • SME – Close, Consolidate and Reporting • SME – Public Policy • SME – Emerging Technology • SME – Business Process Change • SME – Financial Solutions • SME – Macro/Micro Indicators • SME – Supply Chain Management • SME – Data, AI, Security, and Platform • SME – Internal Controls and Auditing Contact information email: paul.young_cga@outlook.com LinkedIn: https://www.linkedin.com/in/paul-young-055632b/
  • 4. The goals of this presentation • Understanding was involved with Scope 1, Scope 2, and Scope 3 Reporting • How to manage, stored, secured and ingest data for ESG and Sustainability Reporting? • Options on how to integrate the budgeting and forecasting cycle with the regulatory filing cycles • How to develop ESG and Sustainability Policies including key metrics as part achieving net zero Add a footer 4
  • 5. What do you know about the following areas? Add a footer 5 – Retailing – Transportation, Warehousing, and Logistics – Utilities – Construction – Manufacturing – Mining – Other What is your industry or What sector are your clients? – Net Zero – Circularity / Business Processes
  • 6. Reporting Add a footer 6 As of 2020, 93% of S&P 500 companies issued a non-financial report using one or more ESG framework or standard. But whether you are moving to ESG reporting voluntarily or due to legal requirements, you’ll face a complex landscape of ESG standards and sustainability frameworks. There are more than 2,200 ESG reporting provisions that can affect how organizations disclose non-financial matters. This can make it difficult to determine which ESG standards and frameworks are right for your organization. To make it easier, this guide will walk you through all you need to know about the most common ESG reporting standards and frameworks and how to get started. Key areas of concerns by Small to Medium-size enterprises –lack of knowledge –limited time, –lack of funds –conflicting priorities – Target date January 2024 (EMEA)
  • 7. Integrated Reporting Add a footer 7 – Stakeholders – Government (Regulatory) – SEC (Pensions, Stocks, Bonds – Private Investors – Internal stakeholders (Lines of Business) • Reporting Cycle • Regulatory filings • Budgeting and Forecasting Cycle • Integration between reporting cycle and the budgeting & forecasting Cycle
  • 8. Data Quality Add a footer 8 – Data Management – Data Governance – Data Ingestion
  • 10. Introduction Add a footer 10 – Discussion on ESG and Sustainability Reporting – Discussion on Scope 1, Scope 2, and Scope 3
  • 12. What is ESG Reporting Add a footer 12
  • 13. What is ESG Reporting Add a footer 13
  • 14. Difference between ESG and Sustainability Reporting Add a footer 14
  • 15. ESG and Sustainability Reporting Standards Add a footer 15 Country Standards Target Date IFRS The ISSB also voted to include a reference to the GRI standards and the European Sustainability Reporting Standards (ESRS) as sources of guidance for companies to be allowed to consider in the application of the IFRS’ general sustainability reporting standard (“S1”), in the absence of a specific ISSB standard. January 2024 FASB Continues to be evolving No Official target date. However, IFRS changes will impact US via their EMEA subsidiaries
  • 16. What are SASB Standards Add a footer 16
  • 17. Sample of F/S Add a footer 17 Source - https://www2.deloitte.com/uk/en/focus/climate- change/zero-in-on-scope-1-2-and-3-emissions.html
  • 18. Focus Areas • Annual, monthly, and forecasting cycles for Sustainability Targets • Scope 1, Scope 2, and Scope 3 will require plans • Data and AI can play a key role – Introduction to Sustainability Add a footer 18 – Regulatory compliance – Pulling the data for Sustainability reporting – Structure, semi-structure, and structure data
  • 19. Introduction to Scope 1, Scope 2, and Scope 3 • Familiarization with Scope 1, Scope 2, and Scope 3 • Develop a project plan for Sustainability and ESG reporting • Identified data sources • Establishing of net zero policies and framework • Breakdown the process into the following areas • Budgeting and forecasting cycle (Annually, Quarterly, and Monthly) • Regulatory compliance • Investor presentation • Internal and external monthly reporting • Integration of budgeting and forecasting with the close, consolidate, and reporting cycle Add a footer 19
  • 20. Scope 1 Categories Add a footer 20
  • 21. Scope 2 Add a footer 21 – Key focus areas is source of raw materials and energy as part of the production, selling, distribution, and the end consumer
  • 22. Scope 2 – Categories Add a footer 22
  • 23. Scope 3 Add a footer 23
  • 24. Scope 3 Categories Add a footer 24
  • 25. Overall Challenges • Aligning all aspects of your operations as part of getting to net zero (Procurement, Distribution, Transportation, Property Management, Manufacturing, Extraction, refinement, etc. ) • Establishing stringent data governance rules • Data capturing will depend on your sector and operational model • You will need to look at different tools to capture, stored, secured, and ingest data as part of your ESG and sustainability reporting requirements • Working with procurement including vendors on how to capture the data from the invoice into different systems (ERP, Accounting, Databases, etc) • Working with your vendors on breaking information out related to sustainability reporting • Establishing key programs around water, waste, emissions, electricity usage, etc. • Establishing targets and measuring those targets (Data Management, Data Privacy, Data Security, and Data ingestion) • Metric Reporting / Performance Measurements • Establishing the right tools that can extract, translate, and load (ETL) data into database that can be ingested by a business analytical tool Add a footer 25
  • 26. Key areas of focus • Monitoring and asset management - https://www.ibm.com/products/maximo/asset- management?utm_content=SRCWW&p1=Search&p4=43700050290494029&p5=e&gclid=CjwK CAiArY2fBhB9EiwAWqHK6mRY8Tm8wY9zFY2pJuCbYEaXrXCAay- pX08Cr2CiV4HglZs2gC32MRoCpSIQAvD_BwE&gclsrc=aw.ds • Net zero – https://netzeroclimate.org/what-is-net-zero/ • Close, consolidate, and reporting cycle – https://www.slideshare.net/paulyoungcga/close- consolidate-and-reporting-cyclepptx-256864692 • Circularity - https://hbr.org/2021/07/the-circular-business-model • Compliance and reporting cycle - https://hbr.org/2012/06/managing-risks-a-new-framework • Budget and forecasting scope 1, scope 2, and scope 3 - https://www.ibm.com/products/planning-analytics/sustainability-planning • Data strategy and data management - https://www.linkedin.com/posts/paul-young- 055632b_unlock-the-full-value-of-your-data-activity-7023960172133838848- 6AyT?utm_source=share&utm_medium=member_desktop Add a footer 26
  • 27. What is next? • Developing a data strategy that will capture data related to scope 1, scope 2, and scope 3 • Development of forecasting models as part of achieving net zero • Canada is doing catchup - https://www.corporateknights.com/category-finance/canada-falling-behind- other-countries-on-esg-investing-rules-report/ • Standardization of Rules and Regulations for ESG and Sustainability Reporting- https://www.ifrs.org/projects/completed-projects/2021/sustainability-reporting/ or https://www.sasb.org/ or https://www.fasb.org/ • Tracking sustainability and ESG outcomes on regular basis as part of getting to net zero • Integrated financial planning with the close, consolidate, and reporting cycle - https://ibm.box.com/s/a663mwfo08hp9oo06onaps5tcy9enyl7 • Looking at the best way to address net zero as part of managing both costs and capital. • https://www.youtube.com/watch?v=DouWzaom_jo (Capital Planning) • https://www.youtube.com/watch?v=yiD2YmL8sKs&t=189s (Supply Chain) Add a footer 27
  • 28. Contact Any additional questions and concerns, then email: Paul_Young_CGA@outlook.com Add a footer 28

Editor's Notes

  1. ESG/Sustainability Net Zero (Complete picture – Waste, Water, energy, emissions, etc. Net Zero focus has been on emissions. Circularity – Recycling, water management, energy consumption (Establishing the right policies) Sector 1. Each sector has its own challenges when facing with ESG and Sustainability reporting
  2. Source - https://www.onetrust.com/blog/esg-reporting/ and https://www.bsr.org/en/blog/financing-the-net-zero-transition-four-ways-to-accelerate-sme-supplier-and-customer-action
  3. https://www.ipe.com/current-edition/integrated-reporting-accounting-goes-sustainable/10043919.article
  4. Source - https://novisto.com/the-basics-of-esg-data-management-purpose-governance-and-quality/
  5. https://www.strategyand.pwc.com/de/en/functions/esg-strategy/esg-software-market.html
  6. https://www.gep.com/knowledge-bank/glossary/what-is-sustainability-reporting
  7. https://www.brightest.io/esg-sustainability-difference
  8. https://www.brightest.io/esg-sustainability-difference
  9. https://www.brightest.io/esg-sustainability-difference
  10. IFRS - https://www.responsible-investor.com/issb-board-approves-first-sustainability-standards-including-reference-to-gri-and-esrs/ IFRS - https://www.esgtoday.com/ifrs-sustainability-and-climate-reporting-standards-to-take-effect-in-2024/
  11. Source - https://www.sasb.org/ and https://www.linkedin.com/company/sasb-sustainability-accounting-standards-board/?originalSubdomain=uk
  12. https://www.circularise.com/blogs/scope-1-2-3-emissions-explained and https://www2.deloitte.com/uk/en/focus/climate-change/zero-in-on-scope-1-2-and-3-emissions.html
  13. https://www.circularise.com/blogs/scope-1-2-3-emissions-explained and https://www2.deloitte.com/uk/en/focus/climate-change/zero-in-on-scope-1-2-and-3-emissions.html This will require work around the supply chain management area - https://ibm.box.com/s/x8mm2awh5va5dbpybm0qf6sfjevuk212 and the cost to serve model - https://ibm.box.com/s/ovb6cdxxaeqwwygtg9gw2n13h4krsxd4 Planning Analytics is a driver base solution that can help with developing models for Scope 2 Compliance software can be used as part of compliance area
  14. https://www.circularise.com/blogs/scope-1-2-3-emissions-explained and https://www2.deloitte.com/uk/en/focus/climate-change/zero-in-on-scope-1-2-and-3-emissions.html
  15. https://www.circularise.com/blogs/scope-1-2-3-emissions-explained and https://www2.deloitte.com/uk/en/focus/climate-change/zero-in-on-scope-1-2-and-3-emissions.html
  16. https://www.circularise.com/blogs/scope-1-2-3-emissions-explained and https://www2.deloitte.com/uk/en/focus/climate-change/zero-in-on-scope-1-2-and-3-emissions.html This will require work around the supply chain management area - https://ibm.box.com/s/x8mm2awh5va5dbpybm0qf6sfjevuk212 and the cost to serve model - https://ibm.box.com/s/ovb6cdxxaeqwwygtg9gw2n13h4krsxd4 Planning Analytics is a driver base solution that can help with developing models for Scope 3 Compliance software allows you mapped based on the regulations by sector