terça-feira, 31 de outubro de 2017

«Online and integrated trend moves non-financial reporting further into the mainstream»




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«Welcome to our fifth report
Online and integrated trend moves non-financial reporting further into the mainstream
I’m delighted to introduce the fifth edition of Reporting matters. This year’s examination of 157 sustainability reports from WBCSD member companies shows there is clear progress towards the bold, transformative change in reporting that’s an essential part of delivering the Sustainable Development Goals (SDGs)». Continue a ler na página 2.





sexta-feira, 27 de outubro de 2017

RELATÓRIOS REAIS (1) | Symantec



Da mensagem do CEO:
« (...)
The very nature of our business—ensuring the security, availability, and integrity of our customers’ information—requires a culture of global responsibility. Symantec continues to follow the United Nations Global Compact’s 10 principles to protect human rights, uphold ethical labor conditions, preserve the environment, and combat corruption. We also embrace the United Nations Sustainable Development Goals (SDGs) relevant to our business. Throughout this report, we describe how we are contributing toward progress on specific SDG targets. We have spent much of this transitional year integrating our workforce and driving operational efficiencies. While we’ve experienced a great deal of change, we remain committed to achieving our goals. Here are some of this year’s highlights: 

•  Greenhouse gas (GHG) reduction: In FY17, we reduced our GHG emissions by 15 percent, far surpassing our three percent annual reduction target. This achievement puts us well on track to meet or exceed our 10-year, 30 percent 
 reduction goal. We remain committed to environmental stewardship and are excited to report on our progress. (...)».


CONTABILIDADE DO CAPITAL NATURAL



Também sobre o Capital Natural e em ambiente do Fórum que vai ter lugar no próximo mês de novembro 2017, este artigo: «Can accounting standards advance the natural capital agenda?». Uma passagem:
«(...)
Primarily designed to support the decision making of governments, the SEEA provides a standardised set of concepts, terms and definitions to integrate environmental data with standard economic data (such as GDP) and hence standardise the discussion of natural capital in decision making. Thus, rather than seeing issues of deforestation, biodiversity loss and climate change as “environmental”, the SEEA provides a framing and an information base to support more systemic analysis of the issues in a way that recognises the inherent complexity and depth of the relationship between humans and the environment. The momentum that is building in the implementation and development of the SEEA is driven by its willingness and capacity to engage with these systemic issues.
No doubt, the SEEA does not provide a perfect representation of these systemic relationships. No single framework or perspective can. Indeed, standard corporate and economic accounting frameworks do not provide perfect representations of the corporate and economic systems that they describe. This, however, would be the wrong benchmark. The question instead is whether the information organised via natural capital accounting framework can provide a better basis for decision making and for communicating, in a standardised way, the structure and trends of our relationship with natural capital. Increasingly, companies and countries are answering yes. 
There is a range of barriers to the further advance of natural capital accounting. There is the need to advance methods and techniques on data, but of course, there will forever be a desire for more data and better measurement. There is the need for developing the information infrastructure, analytical techniques and decision-making tools that can utilise the extended information set. There is the need to develop effective presentations of the broad range of information and communicate the integrated environmental-economic picture appropriately. There is a need for heightened dialogue between natural capital accounting communities and standard setters.
Above all, however, is the need to recognise that our society has entrenched silos that divide our understanding of economic, environmental and social factors and hence impose blindfolds on our ability to see systemic connections. These silos are evident in our education system and our institutional structures and are ultimately reflected in our collective lack of urgency in the face of evident systemic environmental change. 
Natural capital accounting, using standards such as the SEEA, cannot overcome these challenges on its own. It can, however, provide a platform and common language for discussion across sectors, disciplines and countries. There is now a real opportunity to harness all of our individual understandings and perspectives, we must take it. (...)». Leia na integra


terça-feira, 24 de outubro de 2017

«2017 World Forum on Natural Capital» | 27-28 novembro 2017



«This year we have chosen three questions to kick-start the conversation. How do we support better decision-making? How do we put natural capital at the heart of the green economy? How can we create pathways to the Global Goals for 2030?».


quarta-feira, 4 de outubro de 2017

«Towards a sustainable economy /The commercial imperative for business to deliver the UN Sustainable Development Goals»

Disponível aqui.


Executive summary

«Achieving the SDGs will be both a unique opportunity and a profound challenge. To maximise the chances of delivering the SDGs effectively and efficiently by 2030, a compelling business narrative and a systemic approach are required to help shift current thinking about economic progress towards models that deliver sustainable development. Without this shift, business commitment is unlikely to be sustained and rewarded with commercial success.
Comprehensively assessing business cases across 17 Goals and turning them into a practical and inspiring agenda is challenging for business and individual leaders, but there is an emerging commercial case for moving towards a sustainable economy. This report shows that there are strong indications of robust commercial incentives to see the SDGs succeed, and for business to help deliver them. Not only are there sizeable growth opportunities associated with implementing the SDGs, but failing to do so would undermine business continuity and stability.
Given the significant interdependencies between the SDGs, and their scale and urgency, cherry-picking the SDGs that have the easiest business case would be insufficient and potentially counterproductive. A more holistic approach is needed, whereby the SDGs are presented as a vision for the future of business in society that is capable of: inspiring interest and creativity, identifying opportunities for future growth, and framing strategy for difficult trade-offs and problem solving. Companies will have to focus on a systems approach to actively help ‘rewire’ the operating context». Leia mais.