"This book focuses on operationalizing sustainability in the context of worker safety, health and wellbeing, thereby connecting the dots between the subject, the perspective, and the professional's role. It also incorporates culture and discipline processes to operationalize the concepts. The book uses integrated business and risk models related to the frameworks, standards, themes, issues, impacts and materiality. Global in scope and applicability, this resource remains practical and scalable to the size and nature of a company's operations. The primary focus of the book is on the…mehr
"This book focuses on operationalizing sustainability in the context of worker safety, health and wellbeing, thereby connecting the dots between the subject, the perspective, and the professional's role. It also incorporates culture and discipline processes to operationalize the concepts. The book uses integrated business and risk models related to the frameworks, standards, themes, issues, impacts and materiality. Global in scope and applicability, this resource remains practical and scalable to the size and nature of a company's operations. The primary focus of the book is on the intersectionality of sustainability and EHS professionals because these two competencies form the basis of all successful businesses, therefore, it is applicable to anyone in the business. For example, the supply chain chapter will be of interest to the procurement professional. While the risk management chapter may be a focus for the enterprise risk team and applicable to procurement as well as internal audit and others. From the C-Suite to the front line worker, this book provides value throughout an organization."-- Provided by publisher.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
Kathy A. Seabrook, CSP, CFIOSH, EurOSHM, FASSP is CEO and founder of Global Solutions, Inc. and trusted advisor to Fortune 500 companies helping them strategically leverage the value of people and their safety, health, and wellbeing and the natural environment on operational and commercial excellence and overall sustainable, resilient corporate performance. Tanis J. Marquette, CSP, ISSP-SEP, SMCP has 30 years of experience leading sustainability strategy and EHS programs across global specialty chemical companies including Hexion, PQ Corporation, and Ecovyst. She founded Sapheyr LLC in 2018 and currently works with clients across public and private sectors to operationalize sustainability.
Inhaltsangabe
Foreword xi Acknowledgments xv Glossary xvii Section I Key Concepts 1 1 Introduction 3 2 The Evolution of Sustainability 5 Key Sustainability-Related Milestones 6 1980s 6 World Resources Institute 6 United Nations (UN) 6 1990s 7 World Business Council on Sustainable Development 7 Gri 8 Greenhouse Gas (GHG) Protocol 8 2000s 9 United Nations (UN) Global Compact 9 Climate Disclosure Project (CDP) 9 ESG: The Origin of the Term 10 United Nations (UN) Principles of Responsible Investment 10 Accounting for Sustainability 11 2010s 11 International Integrated Reporting Council (IIRC) 11 Sustainability Accounting Standards Board (SASB) 11 Center for Safety and Health Sustainability (the Center) 12 Capitals Coalition 14 EU Non-Financial Reporting Directive (NFRD) 15 Taskforce on Climate-Related Financial Disclosure (TCFD) 16 United Nations (UN) Sustainable Development Goals (SDGs) 16 The UN SDGs and World Health Organization (WHO) Social Determinants of Health 17 Human Capital Management - 2017 18 International Standards Organization (ISO) 19 United States (US) Business Roundtable 20 2020s 20 Capitals Coalition Valuing Human Capital in Occupational Health and Safety (People Sustainability - OHS) Project and Project Group 20 Project Group - Contributions to the OHS-Sustainability Body of Knowledge 22 International Sustainability Standards Board (ISSB) and International Financial Reporting Standards Foundation (IFRS) 23 The National Safety Council New Value of Safety and Health in a Changing World Research 24 European Union (EU) Corporate Sustainability Reporting Directive 24 Conclusion 25 References 25 3 Sustainability and ESG Key Concepts: Sustainability, ESG, the Capitals, Value, Valuation, Impacts, and Dependencies 31 Corporate Social Responsibility (CSR) 31 Sustainability 32 Environmental, Social and Governance (ESG) 34 The Capitals: Value and Valuation 36 Value 36 Valuation 37 References 39 4 The Theory of Change: Inputs, Outputs, Outcomes, and Impacts 41 Inputs 42 Outputs 45 Outcomes 46 Impacts and Dependencies 46 Impacts 47 Dependencies 51 Well-Being in the Context of Impact 52 Risks and Opportunities 52 Activities, Impacts, and Dependencies 53 Additional Impact and Dependency Examples 56 Measurement 58 Competitive Advantage: Business Continuity, Resilience, and Regeneration 61 Business Continuity and Resilience 61 Regeneration and the Capitals 61 Chapter Summary 63 References 64 5 Frameworks 67 Introduction 67 What Is It? 67 Regulatory 68 Consensus Standards 69 Proprietary Frameworks 71 Principles 71 Initiatives 72 ESG Raters 73 ESG Rankers 74 Who Is Generally Involved? 74 Where Is It Interconnected? 76 Applicability Analysis 77 References 78 6 The Capitals 81 The Capitals 81 Social Capital: The Glue That Binds 83 Intangible Becoming Tangible: Paying a Living Wage and the Capitals 84 The Capitals and a #TrueNorth Purpose 85 The Capitals: More Examples of Impacts, Dependencies and Value 86 Conclusion and Resources 89 References 89 7 Emerging Topics 91 Introduction 91 Who Is Generally Involved? 94 Where Is It Interconnected? 95 Why It Has Value? 95 References 95 Section II Implementation Tools and Resources 97 8 Beginning the Sustainability Journey 99 Integrated Sustainability Business Model 99 Sustainability Culture Change Framework (Framework) 100 Principle One: Align 102 Purpose, #TrueNorth, #TrueNorthTest, Good Governance and Change 102 Influencing Begins with a Compelling "Why" 104 What Is the Company's "Why?" 105 The Decision Makers 106 Aligning Purpose, Strategy, Integration, and Performance Excellence 108 Principle Two: Integrate 111 Sustainability Assessment and Implementation Tools 111 Sustainability Maturity Analysis 112 Stakeholder Mapping, Materiality and Competitor Analysis 113 Principle Three: Engage and Principle Four: Empower 114 Summary 117 References 117 9 The Sustainability Strategy and Decision-Making Roadmap 121 Maximizing Impact and Value Through Strategy, Decision-Making, and Stakeholder Engagement 121 Leading with Impact: Accessing the Current State of Sustainability 125 The Roadmap 125 Identify, Assess, Manage Material Risks, and Resulting Impacts (Input, Output) 125 Maturity Analysis (Input/Output) 126 The Integrated Risk Management Cycle (Input, Output, Outcome) 127 Case Study 143 Conclusion 143 References 145 10 Stakeholders and Stakeholder Mapping 147 Introduction 147 What Is It? 147 Stakeholder Groups 148 Stakeholder Mapping 149 The Stakeholder Engagement 151 Circles of Influence 153 Who Is Generally Involved? 153 Where Is It Interconnected? 154 Why It Has Value? 155 References 158 11 Benchmarking 159 Introduction 159 What Is It? 160 Identify What to Benchmark - Purpose and Scope 161 Peer Groups 164 Resourcing the Benchmark 165 Conduct the Benchmark - Competitive Analysis 166 Conduct the Benchmark - Information Gathering 167 Process - Analyzing Information 167 Analyzing the Data 170 Develop Benchmark Report 172 Incorporation into Strategic Sustainability 172 Who Is Generally Involved? 173 Where Is It Interconnected? 174 Why It Has Value? 174 Integration into Other Strategic Elements (Chapters) 176 References 176 12 Materiality 179 Introduction 179 Types of Materiality 181 The Materiality Process 186 Step 1 - Goal Setting (Otherwise Known as the Purpose and Scope) 186 Step 2 - Stakeholder Identification 188 Step 3 - Benchmarking 188 Step 4 - Key Issue Determination 189 Step 5 - Engagement 191 Step 6 - Analysis 195 Step 7 - Prioritization 195 Step 8 - Activation 196 Who Is Generally Involved? 197 Where Is It Interconnected? 197 Integration into Other Strategic Elements (Chapters) 197 References 199 13 Value: Creation, Assessment, Valuation, and Impact Pathways 201 An Introduction to Value Assessment 201 Social and Societal Value 202 Communicating Value: Natura's IP&L Report 203 Value Creation: "The Sweet Spot" 205 Unpacking a Value Assessment 208 Impact Pathways 210 Impact Pathway: Ergonomics Intervention Example 211 The National Safety Council (NSC) Research 216 Value Mapping 218 Case Study 219 Summary 221 References 221 14 Disclosures and Reporting 225 Introduction 225 What Is It? 226 Sustainability Reporting Decisions 229 Who Is Generally Involved? 236 Where Is It Interconnected? 238 Why It Has Value? 238 References 239 15 Resilience 241 What Is It 241 Process 243 Planet 244 References 249 Appendix 251 Index 271
Foreword xi Acknowledgments xv Glossary xvii Section I Key Concepts 1 1 Introduction 3 2 The Evolution of Sustainability 5 Key Sustainability-Related Milestones 6 1980s 6 World Resources Institute 6 United Nations (UN) 6 1990s 7 World Business Council on Sustainable Development 7 Gri 8 Greenhouse Gas (GHG) Protocol 8 2000s 9 United Nations (UN) Global Compact 9 Climate Disclosure Project (CDP) 9 ESG: The Origin of the Term 10 United Nations (UN) Principles of Responsible Investment 10 Accounting for Sustainability 11 2010s 11 International Integrated Reporting Council (IIRC) 11 Sustainability Accounting Standards Board (SASB) 11 Center for Safety and Health Sustainability (the Center) 12 Capitals Coalition 14 EU Non-Financial Reporting Directive (NFRD) 15 Taskforce on Climate-Related Financial Disclosure (TCFD) 16 United Nations (UN) Sustainable Development Goals (SDGs) 16 The UN SDGs and World Health Organization (WHO) Social Determinants of Health 17 Human Capital Management - 2017 18 International Standards Organization (ISO) 19 United States (US) Business Roundtable 20 2020s 20 Capitals Coalition Valuing Human Capital in Occupational Health and Safety (People Sustainability - OHS) Project and Project Group 20 Project Group - Contributions to the OHS-Sustainability Body of Knowledge 22 International Sustainability Standards Board (ISSB) and International Financial Reporting Standards Foundation (IFRS) 23 The National Safety Council New Value of Safety and Health in a Changing World Research 24 European Union (EU) Corporate Sustainability Reporting Directive 24 Conclusion 25 References 25 3 Sustainability and ESG Key Concepts: Sustainability, ESG, the Capitals, Value, Valuation, Impacts, and Dependencies 31 Corporate Social Responsibility (CSR) 31 Sustainability 32 Environmental, Social and Governance (ESG) 34 The Capitals: Value and Valuation 36 Value 36 Valuation 37 References 39 4 The Theory of Change: Inputs, Outputs, Outcomes, and Impacts 41 Inputs 42 Outputs 45 Outcomes 46 Impacts and Dependencies 46 Impacts 47 Dependencies 51 Well-Being in the Context of Impact 52 Risks and Opportunities 52 Activities, Impacts, and Dependencies 53 Additional Impact and Dependency Examples 56 Measurement 58 Competitive Advantage: Business Continuity, Resilience, and Regeneration 61 Business Continuity and Resilience 61 Regeneration and the Capitals 61 Chapter Summary 63 References 64 5 Frameworks 67 Introduction 67 What Is It? 67 Regulatory 68 Consensus Standards 69 Proprietary Frameworks 71 Principles 71 Initiatives 72 ESG Raters 73 ESG Rankers 74 Who Is Generally Involved? 74 Where Is It Interconnected? 76 Applicability Analysis 77 References 78 6 The Capitals 81 The Capitals 81 Social Capital: The Glue That Binds 83 Intangible Becoming Tangible: Paying a Living Wage and the Capitals 84 The Capitals and a #TrueNorth Purpose 85 The Capitals: More Examples of Impacts, Dependencies and Value 86 Conclusion and Resources 89 References 89 7 Emerging Topics 91 Introduction 91 Who Is Generally Involved? 94 Where Is It Interconnected? 95 Why It Has Value? 95 References 95 Section II Implementation Tools and Resources 97 8 Beginning the Sustainability Journey 99 Integrated Sustainability Business Model 99 Sustainability Culture Change Framework (Framework) 100 Principle One: Align 102 Purpose, #TrueNorth, #TrueNorthTest, Good Governance and Change 102 Influencing Begins with a Compelling "Why" 104 What Is the Company's "Why?" 105 The Decision Makers 106 Aligning Purpose, Strategy, Integration, and Performance Excellence 108 Principle Two: Integrate 111 Sustainability Assessment and Implementation Tools 111 Sustainability Maturity Analysis 112 Stakeholder Mapping, Materiality and Competitor Analysis 113 Principle Three: Engage and Principle Four: Empower 114 Summary 117 References 117 9 The Sustainability Strategy and Decision-Making Roadmap 121 Maximizing Impact and Value Through Strategy, Decision-Making, and Stakeholder Engagement 121 Leading with Impact: Accessing the Current State of Sustainability 125 The Roadmap 125 Identify, Assess, Manage Material Risks, and Resulting Impacts (Input, Output) 125 Maturity Analysis (Input/Output) 126 The Integrated Risk Management Cycle (Input, Output, Outcome) 127 Case Study 143 Conclusion 143 References 145 10 Stakeholders and Stakeholder Mapping 147 Introduction 147 What Is It? 147 Stakeholder Groups 148 Stakeholder Mapping 149 The Stakeholder Engagement 151 Circles of Influence 153 Who Is Generally Involved? 153 Where Is It Interconnected? 154 Why It Has Value? 155 References 158 11 Benchmarking 159 Introduction 159 What Is It? 160 Identify What to Benchmark - Purpose and Scope 161 Peer Groups 164 Resourcing the Benchmark 165 Conduct the Benchmark - Competitive Analysis 166 Conduct the Benchmark - Information Gathering 167 Process - Analyzing Information 167 Analyzing the Data 170 Develop Benchmark Report 172 Incorporation into Strategic Sustainability 172 Who Is Generally Involved? 173 Where Is It Interconnected? 174 Why It Has Value? 174 Integration into Other Strategic Elements (Chapters) 176 References 176 12 Materiality 179 Introduction 179 Types of Materiality 181 The Materiality Process 186 Step 1 - Goal Setting (Otherwise Known as the Purpose and Scope) 186 Step 2 - Stakeholder Identification 188 Step 3 - Benchmarking 188 Step 4 - Key Issue Determination 189 Step 5 - Engagement 191 Step 6 - Analysis 195 Step 7 - Prioritization 195 Step 8 - Activation 196 Who Is Generally Involved? 197 Where Is It Interconnected? 197 Integration into Other Strategic Elements (Chapters) 197 References 199 13 Value: Creation, Assessment, Valuation, and Impact Pathways 201 An Introduction to Value Assessment 201 Social and Societal Value 202 Communicating Value: Natura's IP&L Report 203 Value Creation: "The Sweet Spot" 205 Unpacking a Value Assessment 208 Impact Pathways 210 Impact Pathway: Ergonomics Intervention Example 211 The National Safety Council (NSC) Research 216 Value Mapping 218 Case Study 219 Summary 221 References 221 14 Disclosures and Reporting 225 Introduction 225 What Is It? 226 Sustainability Reporting Decisions 229 Who Is Generally Involved? 236 Where Is It Interconnected? 238 Why It Has Value? 238 References 239 15 Resilience 241 What Is It 241 Process 243 Planet 244 References 249 Appendix 251 Index 271
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