How to write a Sustainability /IntegratedReport-Eliomaria Narducci

Germany, August 2020

INDICEINDEX

1. Definition of Sustainable Development

2. The Sustainability Reporting

3. The Integrated Reporting

4. The competences

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Definition of Sustainable Development

1987, “Our Common Future”

The development that meets the needs of the present

without compromising the ability of future generation to

meet their own needs

Assuring the short terms success

should never risk

The long term survival.

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Definition of Sustainable Development

Sustainable Business

It balances resource usage and suppliers over time. And

doing that, sustainability considers three fundamental

aspects:

1. NATURAL ENVIRONMENT

2. FINANCIAL GROWTH

3. SOCIAL PROGRESS

Video on sustainable development

https://www.youtube.com/watch?v=7V8oFI4GYMY

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The Sustainability Reporting

VISION looks backwards to the last year

TARGET tends to target opinion formers

BUSINESS is becoming out compliance

MANAGEMENTgets managed by communications teams

DRIVERS1. the need to protect reputation in developed markets

2. the need to create opportunities in emerging markets

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The Sustainability Reporting

Employeed related matters,Anti-bribery policy

Human rights performance

SOCIAL MATTERS

Values, Mission, Company Turnover

Net Value

FINANCIAL DEVELOPMENT

Water usageCO2 Emissions

Resources Consumptions

ENVIRONMENTAL FOOTPRINT

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The Sustainability Reporting

THE IMPORTANCE OF SUSTAINIBILITY REPORTING

STAKEHOLDERS

“… those groups without whose support the organization would cease to exist …”

CORPORATION

SUPPLIERS

EMPLOYEES

LOCALCOMMUNITY

MANAGEMENT

OWNERS

CUSTOMERS

Source: Freeman R. E., Mcvea J. F., A stakeholder approach to strategic

management, in SSRN Electronic Journal, January 2011

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The Sustainability Reporting

AN EXAMPLE: ESTRA SpA

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The Sustainability Reporting

FIRST STEP: FIND MATERIALITY

MATERIAL = RELEVANT, SIGNIFICANT

What is relevant topic to report in my company?

Materiality topics are seen as a threshold for the ability to meet the needs of the present without compromising the needs of

future generations.

FIND THE KEY POINT INDICATORS

ASK QUESTIONS

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The Integrated Reporting

FIRST STEP: FIND MATERIALITYIntegrated Reporting Definition

Communication tool

about how an organization’s strategy, governance, performance and prospects…

… lead to the creation of value in the short, medium and long term”

Integrated Thinking

Definition

The active consideration by an organisation of the relationships between its various

operating and functional units and the capitals that the organisation uses or affects.

Integrated thinking leads to integrated decision-making and actions that consider the

creation of value over the short, medium and long term

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The Integrated Reporting

FIRST STEP: FIND MATERIALITYCompanies could communicate their annual information with an Integrated Report in order to convey

their organizational performance and value creation, describing:

1 the material elements of value creation,

2 the different type of capitals employed and affected

3 the intertwined relationships between them

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The Integrated Reporting

FIRST STEP: FIND MATERIALITYWhat are the guiding principles of the Integrated Report?

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The competences

THE PMIR MATRIX OF COMPETENCES

A series of

• Competences

• Pieces of Knowledge

• Skills

In the following areas

Statistics,Data

Management

CorporateSocial

Responsibility

RegulatoryFramework

Communication

SoftSkills

Project Management

SustainabilityReporting

-Integrated Reporting

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The competences

Leadership

a noncoercive influence

which is

“based on persuasive behaviors allowing anyone in the relationship to

freely agree or disagree and ultimately drop into or out of the

relationship.”

persuasionSkills needed to practice Leadership

• Ability to change a common pattern or a common behavior in order to solve a wicked problem

• Ability to build networks and create cooperation• Communicative skills• Persuasion

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Thank you for your attention!

persuasionELIOMARIA NARDUCCI

CEO – Italian Chamber of Commerce