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Corporate Reporting – Disclosure Analysis CSR_TBL_ESG_Sustainability Indices by Dayana Mastura

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Dayana Mastura FCCA CA
Dayana Mastura FCCA CA

Sustainability indices evaluate companies' sustainability performance and environmental policies. They aim to inform investors about socially responsible investment opportunities. Major sustainability indices include the Dow Jones Sustainability Index, FTSE4Good, and MSCI Global Sustainability Index. Benchmarking compares company practices to industry best practices for continuous improvement. Sustainability benchmarking identifies environmental, social and economic indicators, gathers raw data, and analyzes trends to assess performance across the triple bottom line of people, planet and profit.

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CORPORATE REPORTING – DISCLOSURE ANALYSIS (CSR / TBL / ESG / SUSTAINABILITY INDICES) Dayana Mastura Baharudin
What are sustainability indices? • Sustainability indices are stock market indices that evaluate the sustainability performance of companies.
Why do we have sustainability indices? • hey look to synthesize — often with one piece of data, position or seal — complex concepts related with general company sustainability. • The objective is to show the public which companies are acting responsibly when it comes to the environment. • Given that clients and end users are increasingly concerned with companies’ environmental policies, these indices look to summarize — with regards to investors searching for ethical projects — which companies are a Socially Responsible Investment (SRI). • Not all indices are the same, nor do they measure the same factors. There are dozens of indices. • They are sometimes presented as an open list, limited to a specific number of companies, as is the case with the Dow Jones Sustainability Index (DJSI). • On other indices, the companies are revealed one by one, as is the case with FTSE4Good. What they all share is an objective and rigorous work methodology that looks at a large number of factors in the work environment.
What is a sustainability index used for? • Some factors appear as a synthesis of questionnaires filled out by the committees of the companies being evaluated. • Others evaluate levels of CO emissions, recycling performance, water use reduction, internal sustainability training policies, sustainability in R&D, and a long list of items with hundreds of measurable parameters.
Sustainability Indices • Dow Jones Sustainability Index (DJSI). This index is drawn up by S&P Global. • FTSE4Good • Carbon Disclosure Project (CDP) • STOXX Global ESG. The index is made up of the leading sustainability companies worldwide in terms of environmental, social and governance criteria. • MSCI Global Sustainability Index The MSCI Research department rewards those investments that meet sustainable criteria. • Sustainalytics • Vigeo. • ISS ESG. • GRESB
Corporate Reporting – Disclosure Analysis CSR_TBL_ESG_Sustainability Indices by Dayana Mastura
Corporate Reporting – Disclosure Analysis CSR_TBL_ESG_Sustainability Indices by Dayana Mastura
Benchmarking and sustainability Benchmarking is a process of evaluation of organisational products, services, and processes in relation to the best practice (Camp 1995, McNair and Leibfried 1995). The term is often associated with efforts undertaken by individual firms to identify and imitate best practices within their own industry. Benchmarking has been frequently cited as an important tool used for continuous improvement of organisational performance, total quality management and competitive advantage (McNair and Leibfried 1995, Simatupang and Sridharan 2004, Manning et al. 2008). Benchmarking has gained considerable popularity in business and industry (Camp 1995, Zairi and Youssef 1995a, Wever et al. 2007) and has been well reviewed in practitioner-oriented literature (Zairi and Youssef 1995b, 1996, Sarkis 2001a).
Methodology for sustainability benchmarking Identification of sustainability indicators. Raw data gathering according to the Triple Bottom Line classifications (Economic, Social and Environmental) Trend analysis of the results to identify which of the TBL component is the highest or lowest.
Corporate Reporting – Disclosure Analysis CSR_TBL_ESG_Sustainability Indices by Dayana Mastura
Corporate Reporting – Disclosure Analysis CSR_TBL_ESG_Sustainability Indices by Dayana Mastura
Corporate Reporting – Disclosure Analysis CSR_TBL_ESG_Sustainability Indices by Dayana Mastura
Corporate Reporting – Disclosure Analysis CSR_TBL_ESG_Sustainability Indices by Dayana Mastura
CSR Indicators / Indices
CSR Indicators / Indices
How do ESG targets link with SDGs? (Berenberg, 2019)
How do ESG targets link with SDGs? (Berenberg, 2019
How do ESG targets link with SDGs? (Berenberg, 2019
Corporate Reporting – Disclosure Analysis CSR_TBL_ESG_Sustainability Indices by Dayana Mastura

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Corporate Reporting – Disclosure Analysis CSR_TBL_ESG_Sustainability Indices by Dayana Mastura

  • 1. CORPORATE REPORTING – DISCLOSURE ANALYSIS (CSR / TBL / ESG / SUSTAINABILITY INDICES) Dayana Mastura Baharudin
  • 2. What are sustainability indices? • Sustainability indices are stock market indices that evaluate the sustainability performance of companies.
  • 3. Why do we have sustainability indices? • hey look to synthesize — often with one piece of data, position or seal — complex concepts related with general company sustainability. • The objective is to show the public which companies are acting responsibly when it comes to the environment. • Given that clients and end users are increasingly concerned with companies’ environmental policies, these indices look to summarize — with regards to investors searching for ethical projects — which companies are a Socially Responsible Investment (SRI). • Not all indices are the same, nor do they measure the same factors. There are dozens of indices. • They are sometimes presented as an open list, limited to a specific number of companies, as is the case with the Dow Jones Sustainability Index (DJSI). • On other indices, the companies are revealed one by one, as is the case with FTSE4Good. What they all share is an objective and rigorous work methodology that looks at a large number of factors in the work environment.
  • 4. What is a sustainability index used for? • Some factors appear as a synthesis of questionnaires filled out by the committees of the companies being evaluated. • Others evaluate levels of CO emissions, recycling performance, water use reduction, internal sustainability training policies, sustainability in R&D, and a long list of items with hundreds of measurable parameters.
  • 5. Sustainability Indices • Dow Jones Sustainability Index (DJSI). This index is drawn up by S&P Global. • FTSE4Good • Carbon Disclosure Project (CDP) • STOXX Global ESG. The index is made up of the leading sustainability companies worldwide in terms of environmental, social and governance criteria. • MSCI Global Sustainability Index The MSCI Research department rewards those investments that meet sustainable criteria. • Sustainalytics • Vigeo. • ISS ESG. • GRESB
  • 8. Benchmarking and sustainability Benchmarking is a process of evaluation of organisational products, services, and processes in relation to the best practice (Camp 1995, McNair and Leibfried 1995). The term is often associated with efforts undertaken by individual firms to identify and imitate best practices within their own industry. Benchmarking has been frequently cited as an important tool used for continuous improvement of organisational performance, total quality management and competitive advantage (McNair and Leibfried 1995, Simatupang and Sridharan 2004, Manning et al. 2008). Benchmarking has gained considerable popularity in business and industry (Camp 1995, Zairi and Youssef 1995a, Wever et al. 2007) and has been well reviewed in practitioner-oriented literature (Zairi and Youssef 1995b, 1996, Sarkis 2001a).
  • 9. Methodology for sustainability benchmarking Identification of sustainability indicators. Raw data gathering according to the Triple Bottom Line classifications (Economic, Social and Environmental) Trend analysis of the results to identify which of the TBL component is the highest or lowest.
  • 16. How do ESG targets link with SDGs? (Berenberg, 2019)
  • 17. How do ESG targets link with SDGs? (Berenberg, 2019
  • 18. How do ESG targets link with SDGs? (Berenberg, 2019