Step 1 - evaluate your value model

Step 2 - assess materiality risks

Step 3 - tailor your ESG action

Step 4 - set clear goals

Step 5 - track progress


<aside> 🖇️ What our ESG contractual provisions say: Governance

(i) Appoint a Head of ESG within a 4-month post-closing period;

(ii) Implement and monitor a yearly ESG action plan during a board meeting.

(iii) Provide ISAI with the completed ESG annual dashboard.

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Corporate Social Responsibility (CSR)

“a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis” (EU Commission COM(2011) 681)

Step 1 → Evaluate your value model

⇒ The ‘9 Levers of Value’ model offered by KPMG provides a checklist that covers all relevant areas of your company’s strategic ambition, business model and operating model. It already allows to streamline what your ESG action should/can look like depending on your industry, competition, etc.

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Step 2 → Assess materiality risks

⇒ A materiality assessment should be the foundation for your ESG strategy - it aims to highlight key risks and opportunities that are most relevant and critical - and thus material - to your operations

<aside> 💡 Double materiality assessment:

Stakeholder impact of ESG factors - how do ESG concerns affect your investors, employees, suppliers, or any actor present in your ecosystem and affected by your operations?

Financial impact of ESG factors - how do ESG concerns impact your bottom line and your company’s business model?

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