Here is my look at ESG and Sustainability as part of getting to net zero.

1. What is the Circular Economy
and how can Data and AI drive
better Outcomes
Senior Technical
Sales Expert Data
and AI Paul Young
CPA CGA
April 2, 2023

2. Paul Young CGA CPA
Senior Data and AI Expert
• CPA, CGA (1996)
• Academia (PF1, FA4, FN2, MU1. and
MS2)
• SME – Customer Success Management
• SME – Risk Management
• SME – ESG and Sustainability Reporting
• 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/
SlideShare - https://www.slideshare.net/paulyoungcga
Twitter: https://twitter.com/paulyoungcpa
Youtube - https://www.youtube.com/user/youngercga1968/videos

3. Agenda
• What is the Circular Economy
• ESG / Sustainability Reporting
• Challenges facing the Circular Economy
• How Data and AI can play a role
• Key Metrics
• How to audit ESG reporting
• Solutions – IBM Planning Analytics
• Solutions – IBM Cognos Analytics
• Reporting / Challenges with ESG
• Key Sources
• Summary

4. What is the Circular Economy
4
A circular economy. It is based on three principles, driven by design: eliminate waste
and pollution, circulate products and materials (at their highest value), and
regenerate nature.

5. ESG and Sustainability Reporting
5
– Circularity is part of the overall ESG / Sustainability reporting cycle
– Defining climate change policies including adoption new technology to address areas like energy
consumption, water consumption, land usage, etc.
– How to best capture and manage data for ingestion into tools for reporting
– ESG/Sustainability
– Scope 1, Scope 2, and Scope 3
– Understanding each scope including compliance

6. Circularity
6

7. Circular Economy – Top Challenges
7

8. How can Data and AI play a role with the Circular Economy
8
– Streamlining the data collection as part of achieving net zero
– Forecasting costs as part of managing the overall costs
– Cost/Benefit Analysis
– Streamlining of reporting as part of the regulatory filings related to ESG/Sustainability Reporting
– Establishing key metrics
– Risk Mitigation
– How build out the business model
– Opportunity Costs
– NPV calculations

9. Data Flow
9

10. Top 10 Key Metrics / Circularity
10
1. Resource productivity
2. Percentage of non-virgin (renewed) material used
3. Percentage of recyclability of product
4. Percentage of circular water consumption
5. Percentage of circular water discharge
6. Percentage of renewable energy consumption
7. Estimated environmental saving of rentals
8. Repairability of product
9. Warranty period
10. Progress towards goals

11. Video Circular / ESG
11
https://www.linkedin.com/pulse/you-ready-esg-sustainability-
reporting-paul-young
Over the past few years more and more organizations have
been creating ESG and Sustainability Reports as part of their
annual reporting process.
Global Standards could be imposed as early as 2024 -
https://news.bloombergtax.com/financial-accounting/global-
esg-reporting-rules-could-be-imposed-from-fiscal-2024
You may feel overwhelmed with the potential global
sustainability standard and just how you will get ready for the
standard. Like any standard there will be a phase in period as
part of the reporting cycle.
https://ibm.box.com/s/jgg5o67fj1jbfwhbgt1ycmhvzsquep6z

12. Capital and Operational Spending
12
Blog - ESG and Sustainability - Operational and
Capital Spending as part of getting to Net Zero -
Climate Change -
https://www.linkedin.com/posts/paul-young-
055632b_esgreporting-esgassurance-
esginvesting-activity-7064605744196702208-
WD86?utm_source=share&utm_medium=memb
er_desktop
Every year, Canadian businesses spend billions of
dollars to reduce the impact of their activities on
the environment, whether they are in response to
current or anticipated Canadian or international
environmental regulations, conventions, or
voluntary agreements. These data highlight the
type of cash outlays, investment, and
mobilization of internal resources, and provide
information on business drivers and obstacles to
the purchase of goods, technologies, and services
to protect the environment, among others.

13. Demo / Solutions – ESG
Reporting with Planning
Analytics

14. Planning Analytics / ESG

15. Sustainable Reporting with
Cognos Analytics

16. Net Zero
16

17. Reporting Challenges and ESG (Sustainable) Reporting
(Key Blogs)
• Navigating the complex world of ESG / Sustainable reporting - https://www.etfstream.com/industry-corner/navigating-the-
maze-of-esg-reporting-standards-and-data-sources/ - My work - https://www.linkedin.com/posts/paul-young-
055632b_5-esg-reporting-challenges-and-how-to-address-activity-7000449116157730816-
p2TY?utm_source=share&utm_medium=member_desktop
• Blog - Over 41 percent CFO have ESG Reporting Gaps - https://www.linkedin.com/posts/paul-young-
055632b_activity-6997887049718513664-t97r?utm_source=share&utm_medium=member_desktop
• Tighter investment rules - https://www.bloomberg.com/news/articles/2022-11-18/eu-explores-tighter-rules-
for-esg-funds-amid-greenwash-
concerns?utm_source=twitter&utm_medium=social&utm_campaign=socialflow-
organic&utm_content=business&cmpid=socialflow-twitter-business This ties nicely with my work - Blog - ESG
materiality ranges beyond ‘bottom line’- SEC official - https://www.linkedin.com/posts/paul-young-
055632b_esg-materiality-ranges-beyond-bottom-line-activity-6998634428847595521-
TgWC?utm_source=share&utm_medium=member_desktop
• Blog - ESG materiality ranges beyond ‘bottom line’- SEC official - https://www.linkedin.com/posts/paul-young-
055632b_esg-materiality-ranges-beyond-bottom-line-activity-6998634428847595521-
TgWC?utm_source=share&utm_medium=member_desktop

18. Template Areas of focus
18

19. What is next
• Circular policy will define as part of the overall Net Zero programs for an
organization
• Investing in the right technology to delivered the best results
• Ensure data can be properly capture and analyze as part of improving business
outcomes

20. Any additional questions and/or concerns, then reached
out to following
ESG SME: paul_young_cga@outlook.com