Plán vedoucího postavení v oblasti ESG, vypracovaný ve spolupráci s TSC, poskytuje analýzu příležitostí a výzev, které utvářejí vedoucí postavení v oblasti ESG v potravinářském a zemědělském hodnotovém řetězci.
It presents perspectives founded on insights shared by six companies operating in the food and agriculture sector. The report builds on WBCSD’s work on ESG-related risk management, as well as the models and methodologies that form the basis of TSC’s ESG-focused software solutions.
The report outlines an aligned workflow and a common assessment framework as the core foundations for ESG leadership benchmarking. It then provides an analysis of three themes that have proven crucial in defining and driving such leadership:
- Enterprise risk management (ERM) is considered a significant focus for ESG functions, yet alignment between ERM and ESG is lagging, especially in the food & agriculture sector. The report identified the reasons for misalignment and gives an insight to the extent to which we should strive for such.
- Materiality is embedded as the ESG compass in an organization’s strategy, operations and ultimately its objectives. The report covers ‘best practice’ approaches towards materiality including peer benchmarking, stakeholder engagement and input as well as dynamic monitoring.
- Data has been highlighted as the top challenge for ESG functions. Even though ESG metrics cannot be expected to be simplified anytime soon, the report aims to provide clarity in breaking down the data challenge into manageable work streams and data flows.