Sustainability Manager Training - Consolidated PDF

Day #1 Slide nos : 17, 71 , 37 , 27, 51 Stakeholder dialogues SMART LCA SDG Day # 2 Slide nos : 63, 64 DAY #3 Slides 36, 49, 54 DAY #4 Slides 28, 26 , 52, 58, 61 Sustainability Management based on ISO 26000 International - Day 1 Dubai, 27-31 January 2025 TÜV Rheinland Academy The roadmap of r...

Day #1 Slide nos : 17, 71 , 37 , 27, 51 Stakeholder dialogues SMART LCA SDG Day # 2 Slide nos : 63, 64 DAY #3 Slides 36, 49, 54 DAY #4 Slides 28, 26 , 52, 58, 61 Sustainability Management based on ISO 26000 International - Day 1 Dubai, 27-31 January 2025 TÜV Rheinland Academy The roadmap of responsible business 2 ISO 26000 section 5 Assuming responsibility 4 ISO 26000 section 4 5 ISO 26000 section 6 − Principles of sustainability 1 ISO 26000 sections 2+3 3 ISO 26000 section 5 − Corporate culture + values for sustainability − Fields of action for sustainability − LCA, CO2 and H2O footprints Defining sustainability − The sustainability ecosystem (terms + models) − Anchoring the SDGs ISO 26000 section 7 − Materiality 6 − Measure and improve sustainability performance − ESG opportunities − Sustainability ratings + labels − ESG risks − Sustainability Management System ISO 26000 section 7 9 − Processes − Responsible supply chain 7 ISO 26000 section 7 8 ISO 26000 section 7 Mission, vision, strategy & goals 10 ISO 26000 section 7 − Sustainability reporting and communication − Reporting standards 2 2025 Course: Sustainability Management - ISO 26000 - Day 1 Agenda Day 1 - Sustainability Manager (TÜV) Note: Topics may shift in the agenda - break times will be Time Topic observed as far as possible DEWA’s Innovation Centre Site Visit 8:00 - 9:30 Introduction to the seminar: Agenda, procedure Round of introductions 9:30 - 9:45 Break Define sustainability: Terms, models, own understanding 9:45 - 11:30 Case studies on corporate sustainability 11:30 - 12:30 Lunch break 12:30 - 13:45 The context / The ecosystem and the stakeholders as foundation 13:45 - 14:00 Break Corporate environment and the fields of action. 14:00 - 15:00 Requirements and benefits of stakeholder dialogue. 15:00 - 16:00 United Nations Sustainable Development Goals (SDGs) 3 2025 Course: Sustainability Management - ISO 26000 - Day 1 Agenda Day 2 - Sustainability Manager (TÜV) Note: Topics may shift in the agenda - break times will be Time Topic observed as far as possible Introduction to day 2: Agenda & roadmap 8:00 - 9:30 Principles of sustainability 9:30 - 9:45 Break 9:45 - 11:30 Corporate culture, values and change management 11:30 - 12:30 Lunch break 12:30 - 13:45 Core topics and fields of action in sustainability 13:45 - 14:00 Break 14:00 - 15:00 Life Cycle Assessment 15:00 - 16:00 CO2 and H2O footprints 4 2025 Course: Sustainability Management - ISO 26000 - Day 1 Agenda Day 3 - Sustainability Manager (TÜV) Note: Topics may shift in the agenda - break times will be Time Topic observed as far as possible Introduction to day 3: Agenda & roadmap 8:00 - 9:30 Material topics and materiality analysis 9:30 - 9:45 Break 9:45 - 11:30 CSR risk assessment 11:30 - 12:30 Lunch break 12:30 - 14:00 Mission statement, strategy and sustainability 14:00 - 14:15 Break 14:15 - 16:00 Sustainability targets 5 2025 Course: Sustainability Management - ISO 26000 - Day 1 Agenda Day 4 - Sustainability Manager (TÜV) Note: Topics may shift in the agenda - break times will be Time Topic observed as far as possible Introduction to day 4: Agenda & roadmap 8:00 - 9:30 Implementing sustainability: Management systems, ISO contexts 9:30 - 9:45 Break 9:45 - 11:30 Does sustainability need processes? 11:30 - 12:30 Lunch break 12:30 - 14:00 Sustainable supply chain management 14:00 - 14:15 Break 14:15 - 16:00 Plan Do Check Act, Additions on sustainability legislation 6 2025 Course: Sustainability Management - ISO 26000 - Day 1 Agenda Day 5 - Sustainability Manager (TÜV) Note: Topics may shift in the agenda - break times will be Time Topic observed as far as possible Introduction to day 5: Agenda and open questions 8:00 - 9:30 Mission, vision, strategy, and sustainability 9:30 - 9:45 Break Implementing sustainability - management systems, ISO contexts 9:45 - 11:30 Measure and improve sustainability performance Excursion: Ratings 11:30 - 13:30 Lunch and prayer break 13:30 - 14:30 Sustainability reporting and communication 14:30 - 15:00 Exam preparation 15:00 - 16:00 Examination 7 2025 Course: Sustainability Management - ISO 26000 - Day 1 Please be mindful Privacy Copyright All information shared by you in this ▪ The materials, slides and templates training will remain in the training. may be used for non-commercial purposes with attribution to TÜV Rheinland. ▪ This also applies when adjustments or changes are made. 9 2025 Course: Sustainability Management - ISO 26000 - Day 1 Notes on slides ▪ Not all slides will be discussed in detail during the training. Some of them serve as background information. ▪ All slides may contain references for answering exam questions. ▪ Discussion and questions from the group may lead to a change in the order of the slides used. 10 2025 Course: Sustainability Management - ISO 26000 - Day 1 Your trainer It’s my pleasure to assist you in achieving your goals. Selection of skills and experiences: ▪ Dr. rer. pol., Economist – Diplom-Volkswirt (Univ.) ▪ 21 years of professional experience ▪ Certificates: Sustainability Manager (TÜV), PRINCE2 Agile, Professional Scrum Master ▪ Professional skills: project leadership, sustainability and management consulting, international sustainability trainer ▪ Focus areas: sustainability reporting (CSRD, ESRS, EU Taxonomy), circular economy, strategy, governance ▪ Industry expertise: Automotive, industrial manufacturing and machine building, utilities, aviation, retail, public sector Dr. Daniel Opoku How to reach me: Economist ▪ [email protected] Senior Consultant ▪ +49 174 1880 282 Sustainability Services 11 2025 Course: Sustainability Management - ISO 26000 - Day 1 Short round of introductions ▪ Please introduce yourself: − Your name − Your function in the organization − Why the topic of sustainability is relevant for you 12 2025 Course: Sustainability Management - ISO 26000 - Day 1 Your expectations Please answer the following question: What is your top 1 expectation for this training? 13 2025 Course: Sustainability Management - ISO 26000 - Day 1 The roadmap of responsible business 2 ISO 26000 section 5 Assuming responsibility 4 ISO 26000 section 4 5 ISO 26000 section 6 − Principles of sustainability 1 ISO 26000 sections 2+3 3 ISO 26000 section 5 − Corporate culture + values for sustainability − Fields of action for sustainability − LCA, CO2 and H2O footprints Defining sustainability − The sustainability ecosystem (terms + models) − Anchoring the SDGs ISO 26000 section 7 − Materiality 6 − Measure and improve sustainability performance − ESG opportunities − Sustainability ratings + labels − ESG risks − Sustainability Management System ISO 26000 section 7 9 − Processes − Responsible supply chain 7 ISO 26000 section 7 8 ISO 26000 section 7 Mission, vision, strategy & goals 10 ISO 26000 section 7 − Sustainability reporting and communication − Reporting standards 14 2025 Course: Sustainability Management - ISO 26000 - Day 1  Define sustainability: terms, models, and own understanding ISO 26000 sections 2+3 15 2025 Course: Sustainability Management - ISO 26000 - Day 1 Introduction to the topic of “sustainability” Sustainability is like taking a comprehensive view of the world and seeing the details at the same time. 16 2025 Course: Sustainability Management - ISO 26000 - Day 1 Sustainability management: terms and definitions Corporate Governance (CG) Corporate Laws Values Social Responsibility (CSR) Corporate Sustainability (CS) Compliance Corporate Corporate ethics Sustainability Responsibility (CR) Responsibility Norms (economic / ecological / Sustainable and social) development standards Triple Bottom Line 17 2025 Course: Sustainability Management - ISO 26000 - Day 1 Terms and delimitations Compliance with Corporate Governance Codes, Value Corporate Governance Statement, Anti-Corruption etc. Corporate Social Responsibility Sustainable Development Corporate Sustainability Financial / Economic Adding value, securing liquidity, gaining market share and Responsibility customers etc. CO2 emissions, environmental management, waste Environmental management, green IT, life cycle assessment, land use, Responsibility biodiversity etc. Diversity, work-life balance, health management, employee Social participation, lifelong learning, human rights in the supply Responsibility chain etc. Corporate Citizenship Donations, sponsoring, foundations, cultural sponsoring, “good citizen” educational projects, humanitarian aid projects etc. 18 2024 Course: Sustainability Management - ISO 26000 Meaning of sustainability - What do you understand by "sustainability"? Agenda 2030 Long-term thinking and action Fair respectful Awareness Conservation and management of treatment of people Sustainable management Resource conservation Healthy growth Adequacy resources for development Reputation Fair conditions Environmental Circular economy protection Compliance with Energy management Customers regulations CSR Suppliers Decent work Environmental Economic efficiency Compliance aspects Social and economic Social responsibility Integrated management systems dimensions ISO 26000 Occupational safety and health Health protection External requirements 19 2025 Course: Sustainability Management - ISO 26000 - Day 1 A question to get you started: What term do you personally use - sustainability, ESG, CSR? Or another? 20 2025 Course: Sustainability Management - ISO 26000 - Day 1 Origins of the term "sustainability" Origin of the idea - and later the term - is often linked to a German forestry concept in the Ore Mountains: Only as much wood should be felled as can grow back. ▪ Forestry regulations of the Electorate of Saxony 1560 ▪ Hans Carl von Carlowitz 1713: Sylvicultura oeconomica (housekeeping message and natural instruction for wild tree cultivation) © Marco Wagner 21 2025 Course: Sustainability Management - ISO 26000 - Day 1 „Sustainable development is development that meets the needs of the present generation without compromising the ability of future generations to meet their own needs and choose their own lifestyles.“ Brundtland Report, 1987 22 2025 Course: Sustainability Management - ISO 26000 - Day 1 "Sustainability" - In the sense of sustainable development Use of the term in the sense of the “Brundtland definition“: "Sustainability affects all areas of our lives and economies ▪ Report to the Club of Rome, 1972: and is consequently a task for “The Limits to Growth“. society as a whole. The guiding principle calls for ▪ “Global 2000“ study by the U.S. social development that is ecologically compatible, government in 1980: term sustainable socially just and economically development used for the first time efficient." ▪ Brundtland Report, 1987 - Federal Ministry for the Environment, Nature Conservation, Nuclear Safety and Conservation (2022), Germany 23 2025 Course: Sustainability Management - ISO 26000 - Day 1 Sustainable development and corporate sustainability Sustainable development Corporate Sustainability Sustainable development is development "that A strategic orientation that integrates meets the needs of the present generation environmental and social orientation into all without compromising the ability of future aspects of corporate activity. Success is generations to meet their own needs and measured not only in economic terms, but also choose their own lifestyles.“ in terms of the added value created in the - Brundtland Commission, 1987 natural and social environment. 24 2025 Course: Sustainability Management - ISO 26000 - Day 1 Terms and definitions - ISO 26000: 2021-04 (EN ISO 26000:2020 (E)) 2.18 Social responsibility 2.23 Sustainable development Development that meets the needs of the present Responsibility of an organization (2.12) for the impacts (2.9) of its decisions and activities on society and the without compromising the ability of future environment (2.6) through transparent and ethical generations to meet their own needs. behavior (2.7) that NOTE: Sustainable development is about ▪ contributes to sustainable development (2.23), integrating the goals of high quality of life, health including health and the welfare of society; and prosperity with social justice and maintaining ▪ Takes into account the expectations of Stakeholders earth’s capacity to support life in all its diversity. (2.20); These social, economic and environmental goals ▪ Is in compliance with applicable law and consistent are interdependent and mutually reinforcing. with international norms of behavior (2.11); and Sustainable development can be treated as a way ▪ Is integrated throughout the organization (2.12) and of expressing the broader expectations of society practiced in its relationships. as a whole. 25 2025 Course: Sustainability Management - ISO 26000 - Day 1 ESG - Environment, Social, Governance What is it about? Environment Social Governance Climate change Human Capital Corporate Governance ▪ CO2 emissions ▪ Occupational health and safety ▪ Good Corporate Governance ▪ CO2 footprint ▪ Diversity and equal opportunities ▪ Executive Board and Supervisory ▪ Pay equity Board compensation Natural resources ▪ Sustainable innovation culture ▪ Biodiversity Product liability and responsibility ▪ Water shortage ▪ Product quality & health Corporate Behavior ▪ Soil depletion, erosion ▪ Product safety ▪ Ethics, integrity and role model of the ▪ Forest dieback ▪ Data protection and security highest executives ▪ Anti-corruption Pollution, Waste & Recyclables Stakeholder management ▪ Free Competition & Conflicts of ▪ Toxins ▪ ESG Consumer Perception Interest ▪ Packaging material ▪ Social dialogue ▪ Electronic scrap ▪ Political dialogue Funding & Accountability ▪ Sustainable Finance Circular Economy ▪ ESG Ratings & Indices 26 2025 Course: Sustainability Management - ISO 26000 - Day 1 Action areas of sustainable development Meta - Meso - Micro National contributions to sustainability (MESO) Sustainable development (META) (GEOPOLITICAL) Corporate sustainability Corporate Social Responsibility (MICRO) 27 2025 Course: Sustainability Management - ISO 26000 - Day 1 Models of sustainability: Triangular model Economics  There is a tension between the three corners ▪ Securing the company for the  The goal should be to achieve as much "area long term content" as possible as a contribution to ▪ Increase in value added ▪ Efficient satisfaction of needs sustainability ▪ High innovation potential  But: where is the big lever for your own organization? Social Ecology ▪ Cooperation ▪ Resource conservation ▪ Solidarity system ▪ Emissions reduction ▪ Equality ▪ Ecosystem preservation ▪ Securing employment ▪ Minimization of risks ▪ Human Rights 28 2025 Course: Sustainability Management - ISO 26000 - Day 1 Models of sustainability: Pillar model / Temple of sustainability Sustainability / Sustainability Management Economics Ecology Social Governance* *Governance has recently been added as a foundation for corporate sustainability. It was not in the original version of the model. 29 2025 Course: Sustainability Management - ISO 26000 - Day 1 Sustainability models Priority model & interface model Ecology Ecology Social Sustainability Economics Social Economics 30 2025 Course: Sustainability Management - ISO 26000 - Day 1 Your own understanding of sustainability? What is your understanding of “sustainability“? What is particularly important to you? Which model of sustainability do you prefer? Why? 31 2025 Course: Sustainability Management - ISO 26000 - Day 1 An overview of sustainability management Guidelines Ratings Reporting Standards The GRI provides a global framework for The International Labour Standards (ILS) are a Ecovadis is a private company that evaluates the IQNet SR 10 is a management system standard sustainability reporting. It sets standards for global framework by the ILO that promotes environmental, social, and ethical performance of focused on sustainability and corporate social organizations to report their economic, labour standards and rights at work. companies through questionnaires. responsibility (CSR). environmental, and social impacts. CDP is an NPO that encourages organizations The SASB and IR provide structures that SA8000 is a social accountability standard The OECD Guidelines for Multinational to disclose their impact on climate, water, companies can use to connect information developed by Social Accountability International Enterprises provide guidance for responsible and/or forest. Plastics and biodiversity about environmental risks and opportunities with (SAI). It provides a framework for fair and ethical business conduct. disclosures are in progress. their financial statements. treatment of workers. The 17 goals for sustainable development The TFND provides guidelines for companies to The Eco-Management and Audit Scheme (SDGs) were adopted by all UN member states disclose biodiversity impacts in their financial (EMAS) is a voluntary environmental and set common goals for a sustainable future. filings. management system established by the EU. All three ratings evaluate the environmental, social, and governance (ESG) performance of CSRD Corp. ESG (publicly traded) companies. The rating scores Disclosure Guidelines ASRS serve as information for investors. Besides the internationally known sustainability E.g. ISO 26000 (social responsibility) The UNGC is an initiative that encourages reporting guidelines, some countries are ISO 9001 (quality mgmt) organizations to adopt ten principles covering implementing their own regional frameworks. ISO 14001 (environmental mgmt) human rights, labor standards, environmental This includes for example the EU, China, and ISO 45001 (occupational health & safety) protection, and anti-corruption efforts. Australia. ISO 50001 (energy mgmt) 32 2025 Course: Sustainability Management - ISO 26000 - Day 1 An overview of sustainability management (2) Sustainability regulation Sustainability management system models Example: EU Examples ▪ EU Climate Change Act ▪ EFQM ▪ Renewable Energies Directive ▪ ISO/UNDP 53001: Management Systems for UN Sustainable ▪ Energy Efficiency Directive development goals (currently a draft, scheduled to be finalized by Autumn 2025) ▪ Energy Taxation Directive ▪ Carbon Border Adjustment Mechanism Act (CBAM) ▪ Green Claims Directive (GCD) ▪ Corporate Sustainability Due Diligence Directive (CDDD) ▪ Corporate Sustainability Reporting Directive (CSRD) ▪ Taxonomy Act ▪ And others 33 2025 Course: Sustainability Management - ISO 26000 - Day 1 Group work Sustainability case studies 34 2025 Course: Sustainability Management - ISO 26000 - Day 1 Group work - example companies/case studies sustainability There is a group on each of these example companies:  Case studies: Patagonia, Logitech, International Olympic Committee Please answer the following questions: 1) What are the special features of the case company in terms of sustainability? 2) How credible is corporate communication on the topic of sustainability for you? 3) What insights on the topic of sustainability do you take away for your organization? Please record your findings for electronic sharing. 35 2025 Course: Sustainability Management - ISO 26000 - Day 1 The roadmap of responsible business 2 ISO 26000 section 5 Assuming responsibility 4 ISO 26000 section 4 5 ISO 26000 section 6 − Principles of sustainability 1 ISO 26000 sections 2+3 3 ISO 26000 section 5 − Corporate culture + values for sustainability − Fields of action for sustainability − LCA, CO2 and H2O footprints Defining sustainability − The sustainability ecosystem (terms + models) − Anchoring the SDGs ISO 26000 section 7 − Materiality 6 − Measure and improve sustainability performance − ESG opportunities − Sustainability ratings + labels − ESG risks − Sustainability Management System ISO 26000 section 7 9 − Processes − Responsible supply chain 7 ISO 26000 section 7 8 ISO 26000 section 7 Mission, vision, strategy & goals 10 ISO 26000 section 7 36 2025 Course: Sustainability Management - ISO 26000 - Day 1  Assuming Responsibility And: meaning of ISO 26000, purpose and origin ISO 26000 section 5 37 2025 Course: Sustainability Management - ISO 26000 - Day 1 ISO 26000 as the basis for a sustainability management system ▪ Social responsibility guidance ▪ Holistic, global, voluntary ▪ Not a certifiable standard ▪ Basis for a sustainability management system in organizations of any type and size 38 2025 Course: Sustainability Management - ISO 26000 - Day 1 Development of ISO 26000 ▪ First version: ISO 26000:2010 DIN ISO 26000:2020 editorial changes only ▪ Purpose and aim: To provide a framework for organizations to manage their social responsibility with the aim of promoting an understanding of social The adoption as EU standard led to DIN EN responsibility worldwide. ISO 26000:2021-04 2004 9.2010 Request for 355 participants 8 meetings for Publication of standardizatio from 6 stakeholder the 93% ISO 26000 n project groups and 66 coordination Agreement countries Meet in of the guide with the guide Stockholm 2001 2005-2010 11.2010 39 2025 Course: Sustainability Management - ISO 26000 - Day 1 Overview of ISO 26000 Source: ISO 26000:2010(E), p. ix 40 2025 Course: Sustainability Management - ISO 26000 - Day 1 Recognition of social responsibility and stakeholder engagement ISO 26000 Section 5 (pp. 30 - 36) Source: ISO 26000:2010(E), p. ix 41 2025 Course: Sustainability Management - ISO 26000 - Day 1 Definition - Stakeholders Terms: Stakeholder = Stakeholder group = Interest group = Interested party ISO 26000: 2.20 Stakeholder „Individual or group that has an interest in any decision or activity of an organization“ (2.12). 42 2025 Course: Sustainability Management - ISO 26000 - Day 1 Recognizing social responsibility and engaging stakeholders - two approaches Recognition Society and Stakeholder of social environment identification and responsibility engagement Expectations Impacts Source: DIN EN ISO 26000:2010; Organization EN ISO 26000:2023 (E), p. 25 Interests Stakeholder Impacts 1. stakeholder 2. stakeholder management dialogue 43 2025 Course: Sustainability Management - ISO 26000 - Day 1 ISO 26000 - 3.3.3 The role of stakeholders 251 x Stakeholders 44 2025 Course: Sustainability Management - ISO 26000 - Day 1 Recognition of social responsibility & the involvement of stakeholder groups ISO 26000 section 5 Recognition of social responsibility means: ▪ Recognition of the core issues and relevant fields of action on which an organization has an impact through its actions and fields of action that contribute to sustainable development. ▪ Take responsibility for the organization's sphere of influence. ▪ Identify, engage, and recognize stakeholders on whom the organization impacts through its actions, and to safeguard their interests and needs. Source: DIN ISO 26.000 (2011), p. 30-36 45 2025 Course: Sustainability Management - ISO 26000 - Day 1 Stakeholder identification and engagement ▪ Organizations can have numerous stakeholders. ▪ Stakeholders may have different and sometimes competing interests. ▪ Internal and external stakeholders - different depending on the definition. ▪ Temporary and permanent stakeholders. ▪ Helpful questions: ISO 26000 Section 5.3.2 Stakeholder Identification 46 2025 Course: Sustainability Management - ISO 26000 - Day 1 Categories of stakeholders Internal stakeholders External stakeholders External stakeholders Silent stakeholders Silent stakeholders ▪ Individuals or groups within the company ▪ Individuals or groups outside the ▪ Are affected by the activities of the ▪ Have a direct interest in the activities and company company success of the company ▪ Are affected by the activities of the ▪ However, have no direct connection to ▪ Can influence the development of the company the company company's activities and success through ▪ Can exert influence if necessary ▪ Cannot appear in public themselves their decisions and actions ▪ Their interests may not be immediately recognizable 47 2025 Course: Sustainability Management - ISO 26000 - Day 1 Query: Internal stakeholders Examples for internal stakeholder groups? Please take note of them. 48 2025 Course: Sustainability Management - ISO 26000 - Day 1 Query: Internal stakeholders Examples for external stakeholder groups? Please take note of them. 49 2025 Course: Sustainability Management - ISO 26000 - Day 1 Query: Internal stakeholders Examples for silent stakeholder groups? Please take note of them. 50 2025 Course: Sustainability Management - ISO 26000 - Day 1 Categories of stakeholders Including examples Internal stakeholders External stakeholders External stakeholders Silent stakeholders Silent stakeholders ▪ Individuals or groups within the company ▪ Individuals or groups outside the ▪ Are affected by the activities of the ▪ Have a direct interest in the activities and company company success of the company ▪ Are affected by the activities of the ▪ However, have no direct connection to ▪ Can influence the development of the company the company company's activities and success through ▪ Can exert influence if necessary ▪ Cannot appear in public themselves their decisions and actions ▪ e.g.: Customers, suppliers, local ▪ Their interests may not be immediately ▪ e.g.: Management, workers council, residents, government authorities, recognizable employees, controlling, marketing, NGOs, academia, media, local ▪ e.g.: future generations, ecosystem shareholders, etc. communities, indigenous peoples, the state, banks, insurance companies, end users of the products or services, vulnerable groups such as underage people, etc. 51 2025 Course: Sustainability Management - ISO 26000 - Day 1 Stakeholders: United Nations The UN‘s Sustainable Development Goals – a topical issue 52 2025 Course: Sustainability Management - ISO 26000 - Day 1 The roadmap of responsible business 2 ISO 26000 section 5 Assuming responsibility 4 ISO 26000 section 4 5 ISO 26000 section 6 − Principles of sustainability 1 ISO 26000 sections 2+3 3 ISO 26000 section 5 − Corporate culture + values for sustainability − Fields of action for sustainability − LCA, CO2 and H2O footprints Defining sustainability − The sustainability ecosystem (terms + models) − Anchoring the SDGs ISO 26000 section 7 − Materiality 6 − Measure and improve sustainability performance − ESG opportunities − Sustainability ratings + labels − ESG risks − Sustainability Management System ISO 26000 section 7 9 − Processes − Responsible supply chain 7 ISO 26000 section 7 8 ISO 26000 section 7 Mission, vision, strategy & goals 10 ISO 26000 section 7 53 2025 Course: Sustainability Management - ISO 26000 - Day 1  Context, ecosystem, stakeholders and SDGs as foundation ISO 26000 section 5 54 2025 Course: Sustainability Management - ISO 26000 - Day 1 Creating sustainable corporate value Sound Social & Natural Environment Dimensions of Corporate Value Competence, Dependability Competence, Engagement Implement. Holistic Strategy Brand, Image, Loyalty Financial Assets Classic Sustainable Fixed Assets company company value value Investors / lenders Customers Leadership Employees Stakeholder Groups Partners & Suppliers Society 55 2025 Course: Sustainability Management - ISO 26000 - Day 1 Sustainable value creation and stakeholders Successful in the long term: Value creation for internal stakeholder Successful in the short term Sustainable (high value for internal & external stakeholders) Value creation for external stakeholders Self-destructive Altruism 56 2025 Course: Sustainability Management - ISO 26000 - Day 1 What is an ecosystem? Understanding and levering the external environment of an organization ▪ Environment analysis in a ▪ Stakeholder analysis (afterwards) global context ▪ Business analysis in the ▪ All preparation for context of the ecosystem − Materiality analysis ▪ Don't forget: − Formulation of the sustainability strategy − Business model − Formulation of the sustainability goals − Product and service portfolio − Implementation of sustainability strategy and goals in processes − Supply & value chain 57 2025 Course: Sustainability Management - ISO 26000 - Day 1 The Ecosystem - In the spirit of sustainability Ecological and social boundaries of the planet Global environment and megatrends Market and competition Stakeholders / Stakeholder groups Organization 58 2025 Course: Sustainability Management - ISO 26000 - Day 1 The Ecosystem - the Organization Description of the organization in terms of sustainability / social responsibility Issues to be highlighted: ▪ Description of the leadership or leadership style ▪ Purpose of the company or Important: mission statement The company / organization against the ▪ Strategy and key strategy background of efforts toward economic, topics environmental and social responsibility. ▪ Organizational values and culture ▪ Features of the management system 59 2025 Course: Sustainability Management - ISO 26000 - Day 1 The Ecosystem - the Stakeholders / Stakeholder Groups Who are the stakeholders that are relevant for sustainability? Partners Future generations Employees Works Council What are the sustainability / CSR issues and which Animal welfare / Customers stakeholders are affected? species protection United Nations People in the supply chain  People  Planet Executives Suppliers  Prosperity Authorities / State Nature / Environment Employees Media 60 2025 Course: Sustainability Management - ISO 26000 - Day 1 The Ecosystem - the market and competition In which markets does the organization operate? Key questions: ▪ Who are the competitors? ▪ What are they doing in terms of sustainability and CSR? ▪ What are other driving forces in the market? ▪ What does the organization need to prepare for in terms of developments in the market? 61 2025 Course: Sustainability Management - ISO 26000 - Day 1 The Ecosystem - The Global Environment and Megatrends (1) International conventions and guidelines on sustainability What are the international Your answers: conventions and guidelines that contain requirements - … and / or expectations regarding corporate - … sustainability? - … -… 62 2025 Course: Sustainability Management - ISO 26000 - Day 1 The Ecosystem - The Global Environment and Megatrends (2) International conventions and guidelines on sustainability What are the international International Guidelines and Conventions: conventions and guidelines - United Nations Sustainable Development that contain requirements Goals and / or expectations - UN Global Compact regarding corporate - UN Principles on Business and Human sustainability? Rights - OECD Guidelines for Multinational Enterprises - International Labor Organisation (ILO) Social Standards - ILO Declaration of Fundamental Principles and Rights at Work 63 2025 Course: Sustainability Management - ISO 26000 - Day 1 The Ecosystem - The Global Environment and Megatrends (3) International conventions and guidelines on sustainability What are the international Other international guidelines: conventions and guidelines - Sustainability Reporting (examples) Global Reporting Initiative that contain requirements EU Corporate Sustainability Reporting Directive (CSRD) with and / or expectations its European Sustainability Reporting Standards (ESRS), regarding corporate including the EU taxonomy IFRS Sustainability Disclosure Standards (by ISSB) sustainability? SASB – Value Reporting Foundation IIRC – Integrated Reporting Framework Formerly: Task Force on Climate-Related Financial Diclosures (TCFD) – was replaced by the IFRS - Sustainable Investment (examples) UN PRI – Principles for Responsible Investments Dow Jones Sustainability Index 64 2025 Course: Sustainability Management - ISO 26000 - Day 1 The Ecosystem - The Global Environment and Megatrends (4) Which global megatrends influence the future and sustainability of the organization? Examples of megatrends:  Digitization Change  Migration  Social justice  Skills shortage Transformation  Climate change  Demographic change  Urbanization Continuous  Decarbonization improvement  Species extinction  Rainforest loss 65 2025 Course: Sustainability Management - ISO 26000 - Day 1 The Ecosystem - the Ecological and Social Boundaries of the Planet Which Global Boundaries will have an impact on the organization in the short or long term? Source: Kate Raworth, 2017, The Doughnut of social and planetary boundaries, Source: Azote for Stockholm Resilience Centre, based on analysis in Richardson et al, 2023, https://www.kateraworth.com/doughnut Planetary boundaries - Stockholm Resilience Centre 66 2025 Course: Sustainability Management - ISO 26000 - Day 1 Corporate environment and the fields of action Sustainable Development Goals as a guideline 67 2025 Course: Sustainability Management - ISO 26000 - Day 1 Corporate environment and the fields of action UN Sustainable Development Goals 68 2025 Course: Sustainability Management - ISO 26000 - Day 1 Corporate environment and the fields of action Importance of sustainability - sustainability in the business environment (examples) More sustainable Fair working conditions production and for employees products Resource conservation and healthy corporate Organisation growth Functioning circular economy Reduction of energy consumption and Awareness of finite greenhouse gas resources emissions over the entire life cycle 69 2025 Course: Sustainability Management - ISO 26000 - Day 1 Corporate environment and the fields of action Agenda 2030/UN Sustainable Development Goals Source: https://unglobalcompact.org/library/3101 (05/2023) 70 2025 Course: Sustainability Management - ISO 26000 - Day 1 Corporate environment and the fields of action SDG/benefits for companies The benefits of the 17 SDGs coincide with the benefits of good CSR/sustainability management! ▪ Driving innovation / helping to align with the demands of our time ▪ Risk management / by looking at impacts of the business across the value chain. ▪ Reputation / contemporary and responsible in the public eye and as a (potential) employer. ▪ Cooperation / partnerships with NGOs, public authorities and other companies 71 2025 Course: Sustainability Management - ISO 26000 - Day 1 Corporate environment and the fields of action Agenda 2030/UN Sustainable Development Goals The United Nations Development Goals for Sustainability (UN SDGs) ▪ Address the key challenges of our time for global sustainable development ▪ Adopted by the United Nations in 2015 as part of the 2030 Agenda − Concerns all states − Principle „leave no one behind“ ▪ Guidance framework: Implementation in national strategies, in Germany: Sustainability Strategy 2016 (Update 2018) ▪ In focus for companies: − Value chain − Product development − Innovation 72 2025 Course: Sustainability Management - ISO 26000 - Day 1 Corporate environment and the fields of action Approach of the SDG Compass Under- Defining Setting standing the priorities goals SDGs Reporting and Integrating Commu- nication 73 2025 Course: Sustainability Management - ISO 26000 - Day 1 Corporate environment and the fields of action SDG / The SDG Compass / Understanding SDGs UNDERSTANDING THE SDGs ▪ Familiarize yourself and the relevant positions Under- in your company with the challenges of the standing SDGs the SDGs ▪ Understand the SDG "business case" for your company: − Risks and opportunities Under- standing Defining priorities Setting goals − Stakeholder involvement the SDGs ▪ Make a statement of principle for sustainability/CSR! Reporting and − Establish and further develop Integrating Commu- nication sustainability/CSR management 74 2025 Course: Sustainability Management - ISO 26000 - Day 1 Corporate environment and the fields of action SDG monitoring, sub-targets and indicators 17 Goals 169 Targets 232 Indicators 75 2025 Course: Sustainability Management - ISO 26000 - Day 1 Corporate environment and the fields of action SDG / The SDG Compass / Prioritizing SDGs FINDING THE RIGHT PRIORITIES ▪ Analyze your value chain Defining ▪ Set criteria and indicators priorities ▪ Collect and evaluate the necessary data ▪ Determine the priorities of each sustainability challenge by criteria through a materiality Under- Defining Setting analysis: standing the SDGs priorities goals − Relevance for your target groups/stakeholders − Relevance for your business success Reporting and Integrating Commu- − Possibilities of influence of your company nication 76 2025 Course: Sustainability Management - ISO 26000 - Day 1 Corporate environment and the fields of action SDG / The SDG Compass / Prioritizing SDGs Source: https://pwc.blogs.com/sustainability/2018/01/sdg-prioritisation-is-business-on-the-right-track.html, 05/2023 77 2025 Course: Sustainability Management - ISO 26000 - Day 1 Corporate environment and the fields of action SDG / The SDG Compass / Prioritize SDGs / Possible focus areas: Global - National - SME SME/SMO National Action Global effort 78 2025 Course: Sustainability Management - ISO 26000 - Day 1 Voluntary Sustainable Development Goals (SDG) targets of UAE Current contributions to SDG achievement as per 2024 Source: https://dashboards.sdgindex.org/profiles/united-arab-emirates 79 2025 Course: Sustainability Management - ISO 26000 - Day 1 Sustainability goals and regulations in UAE and Dubai Selection of volunatry SDG targets In line with the UAE's Vision 2021, the Ministry of Industry and Advanced Technology (MoIAT) is cooperating with relevant federal and local authorities to realize the following goals: Target No. 8 This goal helps increase per capita income and the UAE's national income Target No. 9 This goal supports the industry, innovation and infrastructure Target No. 17 This goal supports the partnerships to achieve the goals “The UAE primarily focuses on the SDGs that enable access to clean energy, sufficient food at reasonable prices, quality education and healthcare, alongside creating sustainable economic growth, healthy environmental systems, and increased resource efficiency. All these issues reverberate strongly in the UAE. The UAE has also pledged to "leave no one behind" and to push the world towards a sustainable and resilient path.” * * Source: Sustainability Development Goals - MOIAT 80 2025 Course: Sustainability Management - ISO 26000 - Day 1 Corporate environment and the fields of action SDG / The SDG Compass / Prioritize SDGs / Possible groupings: Economy - Society - Biosphere Source: The interconnected nature of the SDGs (Credit: Adopted from Azote Images for Stockholm Resilience Centre) 81 2025 Course: Sustainability Management - ISO 26000 - Day 1 Corporate environment and the fields of action SDG / The SDG Compass / SDG Goal Setting SETTING GOALS FOR MORE SUSTAINABILITY Setting goals ▪ Set goals, especially for the sustainability issues that you have identified and prioritized as essential ▪ Use the SMART method for this: Under- − Specific Defining Setting standing priorities goals the SDGs − Measurable − Accepted − Realistic Reporting and Integrating − Terminated Commu- nication 82 2025 Course: Sustainability Management - ISO 26000 - Day 1 Corporate environment and the fields of action SDG / The SDG Compass / Integrating SDG Goals IMPLEMENT AND REALIZE THE DECISIONS Integrating ▪ Determine the actual state to the set goals ▪ Identify responsibilities ▪ Develop measures to achieve the goal ▪ Established metrics to track goal Under- standing Defining priorities Setting goals achievement the SDGs Reporting and Integrating Commu- nication 83 2025 Course: Sustainability Management - ISO 26000 - Day 1 Corporate environment and the fields of action SDG / The SDG Compass / Reporting DOING GOOD AND TALKING ABOUT IT Reporting and ▪ Communicate your sustainability Commu- management internally and externally nication through multiple channels ▪ Use proven standards such as the Global Reporting Initiative (GRI) as a guide. Under- Defining Setting standing Attention: Check for national laws that the SDGs priorities goals might require specific reporting standards (e.g. EU, China, Australia and more) ▪ In your sustainability communication, Reporting and also talk about your company's Commu- Integrating nication contribution to achieving the SDGs 84 2025 Course: Sustainability Management - ISO 26000 - Day 1 Exercise / Group Work SDGs in your Organization Please discuss in Groups: Time: 20 Minutes 1) Have you determined to which SDGs your organization Presentation: 5 contributes? Minutes 2) If yes: which SDGs does your organization contribute to? 3) If no: which SDGs could your organization contribute to? 4) What good practices can you note with respect to the SDGs and companies / organizations? Please note your responses for electronic sharing. Select someone from your group to present your results. 85 2025 Course: Sustainability Management - ISO 26000 - Day 1 Requirements and benefits of stakeholder dialogue 86 2025 Course: Sustainability Management - ISO 26000 - Day 1 Stakeholder dialogue Description A stakeholder dialogue is: ▪ A structured (prepared) conversation between representatives of one's own organization and one (or more) stakeholder(s) ▪ Not recurring on regular, fixed dates ▪ Not necessarily directly linked to commitments or actions When is an organization sustainable? → When value creation for internal and external stakeholders is balanced out. A stakeholder dialogue should: ▪ Be led by high-ranking representatives of both sides (e.g., participation of the organization’s leadership is a "must"!) ▪ In addition, involve "know-how bearers", e.g., on sustainability topics ▪ Be moderated by an independent third party 87 2025 Course: Sustainability Management - ISO 26000 - Day 1 Stakeholder dialogue Reasons and opportunities for stakeholder dialogue (1) Reasons / purpose for a stakeholder dialogue: ▪ Serves to identify stakeholder concerns & stakeholders’ opportunities to influence the organization ▪ Serves to obtain information ▪ Serves to build trust ▪ Serves to promote internal understanding of occupational health and safety and stakeholder issues ▪ Serves to identify strengths and weaknesses before going public ▪ Serves to increase acceptance of the organization and it’s social and environmental responsibility 88 2025 Course: Sustainability Management - ISO 26000 - Day 1 Stakeholder dialogue Reasons and opportunities for stakeholder dialogue (2) Opportunities through stakeholder dialogue: ▪ Utilization of stakeholder know-how, e.g., in product development ▪ Prevention of conflicts (risk management) When can a stakeholder dialogue be successful? ▪ When it is meant seriously ▪ Opportunities for longer-term cooperation ▪ When the stakeholders receive all information needed ▪ When there is independent facilitation ▪ Identification of key topics, trend monitoring ▪ Feedback from the outside, also on the external perception of occupational health and safety in the company ▪ Direct questioning of the stakeholder enables the perception (and if necessary, the protection) of their interests as well as the evaluation of press releases. 89 2025 Course: Sustainability Management - ISO 26000 - Day 1 Stakeholder dialogue Process steps of a stakeholder dialog Concept Preparation Organization Execution Analysis ▪ Set goals ▪ Elaborate topics ▪ Place, time & ▪ Dialogue ▪ Analyze feedback location set/save according to ▪ Formulate strategy ▪ Set agenda ▪ Communicate agenda ▪ Set topics ▪ Search for ▪ Invite participants