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1
2015
Transform your businessDeloitte Sustainability Consulting Central Europe
2 © Deloitte Central Europe
3
Deloitte Sustainability Consulting Central Europe
The Sustainability Consulting Central Europe Deloitte team is composed
of 15 experts who have delivered several hundred projects and conducted
over 1000 hours of workshops for almost 200 clients.
We focus our efforts on transformation of companies and organizations from
the public sector so as to prepare them to face social and economic chal-
lenges on a local and global scale. We perform services in 17 Central
European countries.
We provide support to clients from the public and private sectors in their
transformation from economically-oriented entities to organizations that con-
sciously build their value through proactive management of the economic,
social and environmental impact. Our approach is convergent with Deloitte’s
global purpose statement of “Making an impact that matters”.
The activities of our team focus on four areas:
• Economics,
• Impact,
• Relations,
• Transformation.
ECONOMICS
sustainability assess-
ments, analyses in the
scope of sustainability
and its business impact
as well as the possibili-
ties of engaging busi-
ness in the pursuit of
global sustainable devel-
opment goal.
IMPACT
analysis, measurement
and management of the
economic, fiscal, social
and environmental
impacts
RELATIONS
management of stake-
holder relations, manage-
ment of reputational
risks, stakeholder
engagement, creating
new business models,
products and services
in response to social
and economic challenges
TRANSFORMATION
strategic business trans-
formation towards an
integrated and responsi-
ble approach to val-
ue-based management
3
Get in touch with us
Irena Pichola
Partner, Sustainability
Consulting Central Europe
Leader
Mobile: +48 502 184 587
ipichola@deloittece.com
Follow us on Twitter
https://twitter.com/DSustainability
4 © Deloitte Central Europe
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Does your company create value by consciously managing its impact?
Measurement, management & reporting the organization’s impact on the economic, social and environmental setting
How to reduce environmental impact?
A comprehensive approach to energy efficiency
Creating value by stakeholder engagement
Reasons for engaging stakeholders in the decision-making processes and the methods to achieve it
Focus on the customer
Listen, answer and engage – customer relations based on dialogue and cooperation
Real value, real cost, real profit
Integrated mind-set and reporting – natural evolutionary process and a step into the future
Are you confident that your company’s growth complies with the accepted principles?
Review of the ethics management system
Trust. Opportunity. Profit.
Building customer loyalty and trust through socially responsible sales
Diversity management
07
13
19
25
29
37
41
47
Contents
6 © Deloitte Central Europe
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Does your company create value by consciously managing its impact?Measurement, management & reporting in the scope of the organization’s impact on the eco-nomic, social and environmental setting
8 © Deloitte Central Europe
What is impact measurement?
In order to respond more adequately to the needs
of all stakeholders the company can identify and
assess its impact as well as and potential implica-
tions of its decisions.
Measuring the impact of its operations enables the
organization to gain a more complete picture of the
setting in which it functions and the value (positive
or negative) triggered by its activities.
The measurement of the organization’s impact
consists in analysis of the direct consequences of
the company’s operations as well as the indirect
results related to the customers, the employees,
the operating climate as well as other supply chain
entities and other stakeholders.
Why is it worthwhile to measure the impact?
Measuring the impact, inter alia, makes it possible
to identify a full array of values created by the
organization through:
• definition of a chain of values and the social
setting in which the organization operates
• contribution to economy and public finance
• influence on the environment and community.
From the economic perspective, only the compa-
nies that take decisions relying on the results of an
overall measurement and understanding of their
impact on the surrounding setting them will be
able to grow in a truly sustainable manner and, by
the same token, create a common value by deliv-
ering benefits to all their stakeholders.
Imperfect and incomplete information about the actual implications of the company’s activity leads to misallocation of resources and - more often than not – poor decision-making.
Survey: WBCSD baseline report 2013.
9
Selected benefits associated with measuring
the impact of the organization:
• fostering an attractive and favourable climate
for the company’s operations
• transparency in communication with
stakeholders
• legitimization of the company’s operations
• conscious business decisions and optimization
of activities
• appropriate allocation of resources and the
methods of utilizing them
• identification of new possibilities in the entire
value chain
• management of risks, inclusive of reputational
risks
• promotion of responsible business ideas and
sustainable development
• trust between the enterprise and its
environment
• dialogue for creating a common value.
Make an impact that matters and brings benefits
Verdantix, an independent research firm indicates that adjusting the company’s strategies to focus on what is really important and – what’s more – to measure the impact of their activities and monetize it is among the 10 key trends for 2015.
Source: Verdantix Ltd., Hot trends in sustainability management for 2015, 2015
10 © Deloitte Central Europe
Measurement is knowledge.Broad array of services linked with impact measurement
Analysis of key impact
areas and identification
of significant spheres of
the organization’s influ-
ence on the social and
economic environment
Analysis of the fiscal
and economic (direct,
indirect and induced)
influence of the organi-
zation from the indus-
try, regional and
national perspective
Development of a plan
of strategic activities
aimed at mitigation of
negative influence and
enhancement of posi-
tive influence on the
environment (optionally
also support in gaining
funds from public
sources to finance
selected activities)
Design of economic,
social (including social
engagement) and envi-
ronmental impact
metrics
Analysis of the impact
of regulatory and eco-
nomic changes on the
organization, environ-
ment and industries
(e.g. Regulatory Impact
Assessment (OSR), anal-
ysis and construction of
alternative scenarios,
economic analyses at
micro- and macroeco-
nomic levels)
Preparation and imple-
mentation of a system
to manage the overall
impact of the organiza-
tion on its environment
11
Preparation of materials
to be published (includ-
ing reports, brochures,
mobile applications,
websites, etc.) and
development of other
visual and electronic
communication tools
(e.g. preparation of a
video clip to present the
results of the impact
analysis)
Action plan for strategy
and communication as
well as support in
selected communica-
tion activities to present
the results of the
impact analysis
Impact measurementContact persons
Rafał Rudzki
Senior Manager
Sustainability Consulting CE
Phone: +48 (22) 348 37 39
Mobile: +48 734 436 311
rrudzki@deloittece.com
Aleksandra Stanek Kowalczyk
Senior Manager
Sustainability Consulting CE
Phone: +48 (22) 348 37 39
Mobile: +48 602 146 839
astanekkowalczyk@deloittece.com
Paulina Kaczmarek
Manager
Sustainability Consulting CE
Phone: +48 (22) 348 37 37
Mobile: +48 734 451 979
pakaczmarek@deloittece.com
12 © Deloitte Central Europe
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How to reduce environmental impact?A comprehensive approach to energy efficiency
14 © Deloitte Central Europe
Energy management is a comprehensive approach
to energy consumption in the organization aimed
to identify the high use areas and employ a sys-
temic management system in those areas.
The approach incorporates the following
elements:
• implementation of an energy management sys-
tem (according to ISO 50001)
• development and implementation of standard
energy saving projects
• employee education
• participation in the system of securing white
certificates
The costs associated with energy consumption
often constitute a significant cost for companies
and local authorities. The solutions that are cur-
rently available in the market should be seen not
only as high tech developments, but also as inno-
vative, front-line approaches to implementation of
systems that manage and build awareness among
employees, thus helping reduce the costs and
emissions linked with energy consumption.
Comprehensive energy management
15
Business plays a crucial role in attaining the objectives of the European Union in the reduction of CO2 emissions. The projects linked with energy efficiency and the obtained energy savings directly translate into lower operating costs. The demand for energy efficient products grows all over the world and the energy efficiency strategy also contributes to that growth.
Survey: WBCSD baseline report 2013.
Resource management
Public budgets
Disposable income
Asset values
Energy savings GHG
emissions
Energy security
Energy delivery
Energy prices
Macro-economic impacts
Industrial productivity
Povertyalleviation
Health and well-being
Employment
Local air pollution
ENERGY EFFICIENCY
IMPROVEMENT
16 © Deloitte Central Europe
Comprehensive energy managementApproach
Identification of significant
energy consumption areas
Activities
• Preliminary reviews
• Energy efficiency audits
• Energy reviews according to
ISO 50001
Results
• Evaluation of the potential
for implementation of an
energy management system
and possibilities to obtain
energy savings
Implementation of
optimisation solutions
Activities
• Measurements, monitoring
and reviews of the tech-
niques applied to monitor
energy efficiency
• Energy use optimisation
• Preparation of documenta-
tion on energy management
according to ISO 50001
Results
• Analysis and assessment of
the potential for energy effi-
ciency improvement projects
• Implementation of projects/
actions and possibilities to
improve the energy result
Improvement
Activities
• Training of executives and
staff in the scope of ISO
50001 and the duties arising
from implementation of an
energy management system
• Training in the scope of white
certificates
• Training of Internal Auditors
• Post-implementation audits
Results
• Assessment of the energy
performance
• System monitoring and
evaluation
Training in the scope of white
certificates
Activities
• Identification of energy effi-
ciency projects and – if
required – conducting addi-
tional audits
• Support in the process of
securing white certificates for
energy efficiency improve-
ment projects.
Results
• Preparation of tender
documentation
Effective implementa-
tion of comprehensive
energy management
requires taking the fol-
lowing steps:
17
Implementing a comprehensive energy manage-
ment system primarily results in direct energy
consumption savings. It also brings other benefits,
such as changes in behaviour patterns and aware-
ness of employees, and helps get the company
ready to comly with the EU energy efficiency
requirements.
Obtaining energy
efficiencies
Improvement of energy
consumption efficiency
in technological and
production processes
and in the ongoing use
of the technical equip-
ment through imple-
mentation of an energy
management system
Training of employees
on energy efficiency
and the energy man-
agement system
Standardised approach
to planning and perfor-
mance of investments
in the scope of energy
efficiency and optimisa-
tion of the costs of such
projects
Becoming an energy
management leader
Possessing an Energy
Management System
consistent with the
50001 norm - avoiding
the recurring costs of
comprehensive energy
audits (required under
the draft energy effi-
ciency Act).
Comprehensive energy managementResults
18 © Deloitte Central Europe
Comprehensive energy managementContact persons
Rafał Rudzki
Senior Manager
Deloitte Sustainability Consulting Central Europe
Phone: +48 (22) 348 37 39
Mobile: +48 734 436 311
rrudzki@deloittece.com
Monika Walencka
Consultant
Deloitte Sustainability Consulting Central Europe
Phone: +48 (22) 22 511 04 25
Mobile: +48 500 336 552
mwalencka@deloittece.com
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Creating value by stakeholder engagementReasons for engaging stakeholders in the decision-making processes and the methods to achieve it
20 © Deloitte Central Europe
Creating value by stakeholder engagement
How do you build the value of your
organization?
• How do you shape relations with employees,
customers and other important stakeholders?
• How do you reduce the risks associated with the
investment projects you run or the organiza-
tional redesign you undertake?
• How do you build relations and partnerships
with the stakeholders for the needs of innova-
tion or more productive activities?
• Do your communication methods increase the
credibility of your organization?
• Have you managed to identify the significant
areas of your organization’s impact?
• Where do your new ideas of activities come
from?
• How do you check whether your projects bring
the desired effects?
How to understand the complex mutual influences
of the organization and its environment?
What is stakeholder engagement?
Stakeholder engagement is the company’s effort
to understand and involve the stakeholders – their
actual needs and expectations - in the company’s
decision-making process.
To operate successfully in a complex global business environment, forward-looking companies need to open their doors to diverse stakeholders and incorporate these perspectives into strategic decisions and sustainable development initiatives.
Source: Ray Offenheiser, the President of Oxfam America
ORGANIZATION
STAKEHOLDERS
Community,Economy andEnvironment
EXPECTATIONS
INTERESTS IMPACT
IMPACT
ENGAGEMENT
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What benefits can we derive from it?
• Better understanding of the implications of the
decisions we take
• Support in the process of reviewing the results
of the organization’s operations
• Conflict solving and support in change
processes
• Definition of the impact of the organization
• Understanding and management of risks
• Obtaining a social licence to act
• Fulfilment of legal commitments
• Definition of the best methods to maximise the
positive and minimize the negative impacts of
the organization’s decisions and actions
• Building trust and good reputation
• Possibility to obtain resources (knowledge, funds
and technologies) needed to solve the issues
and attain goals that cannot be solved inde-
pendently by individual organizations or firms.
Creating value by stakeholder engagementBenefits
Constructive, ongoing engagement between companies and investors on sustainability issues is a critical tool for driving the integration of sustainability factors in business strategies. This will bolster investor understanding of how companies are addressing related risks, and capitalizing on opportunities and potential competitive advantages over the long-term.
Source: Kenneth B. Sylvester, Assistant Controller for Pension Policy NYC Controller’s Office
22 © Deloitte Central Europe
Broad choice of services linked with stakeholder engagement
Identification of the organization’s key stakeholders and preparation of scenario maps
Audit of the activities currently undertaken by the organization to engage stakeholders and preparation of recommended changes
Development of the organization’s models and plans (strategies) to engage stakeholders
Development and implementation of comprehensive social consultation strategies to plan and carry out infrastructural, industrial and public utility investments
Thanks to engagement and dialogue with the stakeholders we are able to understand and monitor the effects of our activities in communities in which we are functioning. At the same time it is crucial to create and maintain various mechanisms of stakeholder engagement.
Survey: www.riotinto.com
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Analysis of the stakeholders’ needs and expectations in social media and preparation of recommendations based on the analysis
Organization of workshops for the C-suite and Management Boards on stakeholders’ engagement in the activities of the organization, and training in the scope of the available tools, good practices and standards, e.g. AA1000SES (AccountAbility)
Preparation of social analysis documentation, Stakeholder Engagement Plan (SEP) and Environmental and Social Action Plan (ESAP) required by international funding institutions, such as EBRD, EIB
Development of traditional and online solutions (e.g. dialogue platforms) for inhabitants of municipalities, towns and regions, and execution of selected consulting activities, for example, development strategy planning, participatory budgeting solutions or execution of key social investments
24 © Deloitte Central Europe
Stakeholder engagementContact persons
Aleksandra Stanek Kowalczyk
Senior Manager
Deloitte Sustainability Consulting Central Europe
Phone: +48 (22) 348 37 39
Mobile: +48 602 146 839
astanekkowalczyk@deloittece.com
Rafał Rudzki
Senior Manager
Deloitte Sustainability Consulting Central Europe
Phone: +48 (22) 348 37 39
Mobile: +48 734 436 311
rrudzki@deloittece.com
25
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TitleSubtitle
Focus on the customerListen, answer and engage – customer relations based on dialogue and cooperation
26 © Deloitte Central Europe
Dialogue and customer engagement system
is a comprehensive approach to the management
of customer relations which:
• takes into account all customer interaction tools
that are available and currently applied
• uses a synergy effect derived from taking multi-
ple and diverse actions
• makes it possible to increase the productivity of
actions and customer satisfaction based on
effective management of the customer’s needs
and customer engagement mechanisms
• creates new platforms for communication and
cooperation between the organization and the
customer, e.g. concerning innovation
• supports the establishment of the organization’s
reputation, and the customers’ trust and loyalty
Key questions that we provide answers to:
OPPORTUNITIES
Does the organization make use of all opportunities
associated with dialogue and customer engagement?
EFFECTIVENESS
Does the organization communicate with the cus-
tomer unilaterally (informative relation), enter into
a dialogue (responsive relation) or does it engage
the customer (engaging relation)?
ROLE
Do the communication and dialogue channels that
are currently used function correctly? Do they fulfil
their purpose? Has their role been properly
defined?
RELATIONS
What happens with the information obtained from
the customer? How is it used to make the business
more productive, support innovation and ulti-
mately to build relations with the customer?
SYNERGY
Does the organization make use of the synergy
effect resulting from application of diverse chan-
nels of dialogue and communication with
the customer?
Dialogue and customer engagement system
Opportunity. Direct dialogue with the customer can drive growth and innovation, if the company knows how to engage stakeholders.
Survey: WBCSD baseline report 2013.RESPONSIVE
KOMUNIKACJAZ KLIENTEM
ENEGAGING
INFORMATIVE
COMMUNICATIONWITH THE CLIENT
27
REVIEW
Review of the currently existing customer commu-
nication channels from the perspective of:
• Roles of individual channels (informative,
responsive, engaging)
• Current outcomes of the activities/ communica-
tion under specific channels
• Identification of topics that are significant for
customers and assessment of the communica-
tion activities taken so far in relations with
customers
REBUILD
Design of an overall approach to customer
engagement and dialogue based on:
• conclusions from the analysis carried out
• customer communication tools existing in the
organization
• new solutions and ideas based on best practices
• key company development directions in terms
of business and communication
RENAME
Design of marketing and communication activities
around the solutions being implemented and sup-
port in implementation of selected solutions; defi-
nition of an outcome monitoring method
Focus on the customerHow can we help?
The first step in exceeding your customer’s expectations is to know those expectations.
Roy H. Williams
28 © Deloitte Central Europe
Focus on the customerContact persons
Aleksandra Stanek Kowalczyk
Senior Manager
Deloitte Sustainability Consulting Central Europe
Phone: +48 (22) 348 37 39
Mobile: +48 602 146 839
astanekkowalczyk@deloittece.com
Rafał Rudzki
Senior Manager
Deloitte Sustainability Consulting Central Europe
Phone: +48 (22) 348 37 39
Mobile: +48 734 436 311
rrudzki@deloittece.com
29
Real value, real cost, real profitIntegrated mind-set and reporting – natural evolutionary process and a step into the future
30 © Deloitte Central Europe
Why is it worth it?
A change in the scope of company valuations has
taken place over the past 30 years. It is currently
estimated that intangible assets constitute from
50% to 84% of the equity market value (depend-
ing on the industry and market).
Source: Ocean Tomo, “Ocean Tomo’s Intangible Asset
Market Value Study,” 2015
The global financial
crisis has triggered a
question whether tradi-
tional reporting reflects
the actual quality of the
organization’s manage-
ment processes.
Nearly 50% of the sur-
veyed CEOs, CFOs and
COOs declare their will-
ingness to adopt inte-
grated reporting (survey
conducted on a sample
of 500 CIMA, AICPA
leaders).
Source: Realising the
bene¬fits. The impact of
integra¬ted reporting, Black
Sun, 2014
The preliminary version
of the integrated
reporting methodology
published by
International Integrated
Reporting Council
(IIRC), a coalition of the
representatives of the
public and private sec-
tors for development of
non-financial reporting
methodology in the
21st century.
78% of investors
believe that the level of
non-financial data dis-
closure is insufficient in
companies.
Source: „What do investors
expect from non-financial
reporting?” Eurosif and
ACCA
Until 2008 2008 2011
31
Globally, approx. 150
first integrated reports
in 26 countries,
including Poland.
According to the global
Deloitte CFO survey,
60% of CFOs in large
companies claim that
sustainability challenges
will change the financial
reporting and
verification.
Source: DTTL global survey
of 208 CFOs, 2011
The European Commission extends reporting obli-
gations to include the duty to disclose non-finan-
cial data and diversity-related information.
Beginning from 2017 listed companies, banks and
other large public interest entities in Poland will be
required to report, inter alia, their risk assessment,
management attitudes and performance indica-
tions regarding counteracting of corruption and
bribery, negative impact on the environment,
social and employee-related issues, respect for
human rights and diversity.
Source: Directive on disclosure of non-financial and diver-
sity information by certain large undertakings
2013 2014
32 © Deloitte Central Europe
What is an integrated report?
According to IIRC, integrated reporting is a process:
• that relies on integration of the sustainability issues
which are crucial from the perspective of the
organization and the specifics of the industry into
the organization’s business strategy
• that produces a periodical integrated report show-
ing - against the backdrop of the external environ-
ment - how the organization’s strategy, corporate
governance and performance help create values in
the short, medium and long term.
IIRC has introduced a categorization of capitals which
should be adapted by organizations that prepare inte-
grated reports.
1. Financial capital
2. Manufactured capital
3. Intellectual capital
4. Human capital
5. Social and relationship capital
6. Natural capital
TREND: Simplification
and standardization of
the organization’s
reporting processes
under a common
umbrella. Integration of
financial, environmental
and CSR elements that
used to be reported
separately into:
• one process,
• one coherent form,
• one publication.
INTEGRATED REPORT
Annual report (marketing report)
Management board report
on the activities of the Company
Financial statements
Environmental impact
assessment report
CSR report
Source: Consultation draft of the international <IR> frame-¬work, International Integrated Reporting Council, April 2013)
33
Internal:
• opportunity to understand the ways to create
value by the organization
• increased understanding of the business model,
strategies and risks, including social and envi-
ronmental risks
• breaking down the silos established in the
organization to gain an integrated perspective;
better mutual understanding of the functions of
individual departments
• opportunity for the C-suite to verify strategic
goals in the long term
• identification of new business opportunities that
bring financial profit and positively affect the
environment
• improved accuracy of business decisions taken
in the organization
External:
• enhanced transparency of the organization
• strengthened relations with stakeholders thanks
to engaging them in the process of defining
issues that are material for the organization
• improved understanding of the organization’s
strategic priorities by investors
• a broader view of potential risks and better
understanding of the chances to undertake
operating activities which underlie a better-
thought-out investment decisions on the side of
the owners and financing institutions
Based on the experience of the early adopters under the IIRC pilot programme, integrated
reporting delivers the following outcomes:
Integrated ReportBenefits
Source: Realising the bene¬fits. The impact of integra¬ted reporting, Black Sun, 2014
Deloitte’s involvement in the development
of non-financial reporting
International Integrated Reporting Council
(IIRC)
Deloitte’s management and non-financial
reporting and verification leaders are profes-
sionally engaged in formulating new IIRC
guidelines, thanks to:
• membership of IIRC Board: Steve Almond,
Global Chairman of Deloitte Touche
Tohmatsu Limited
• participation in the Working Group: Kristen
Sullivan, Deloitte Sustainability Reporting &
Assurance Leader
• participation in the Pilot Programme for
businesses
34 © Deloitte Central Europe
Rate your readiness. Think how to prepare.
Inspire yourself!
• Do you realize what benefits can be drawn from
integrated reporting? Are you aware of the risks
involved if you fail to address this issue now?
• Can you assess the extent to which your organi-
zation is ready for integrated reporting?
• Can you ensure the management board’s buy-in
for the change of the reporting methods?
• Do you know and understand the requirements
laid down in IIRC integrated reporting
guidelines?
• If you have already disclosed non-financial data
as an addition to the annual report or as a sepa-
rate CSR report, also based on the Global
Reporting Initiative (GRI) methodology, do you
understand how it differs from integrated
reporting?
• Have you put together a team for the needs of
integrated reporting? Does the financial
reporting team include the representatives of
key sustainability areas? Does the CSR reporting
team include the representatives of the finance,
strategy, controlling, investor relations and pro-
duction lines? Do you know whom you need to
invite to cooperate and how to go about it?
Make the first move, plan your further actions!
• Can you assess which sustainability and CSR
issues are crucial for your organization?
• Do you have a risk management system, with
social and environmental risks embedded, in
place?
• Can you incorporate sustainability into the busi-
ness strategy of your organization? Can you
measure your impact and report how your
organization creates value taking account of,
inter alia, the social and environmental capitals?
• Do you know who your stakeholders are? Can
you engage in a dialogue with them to define
their expectations linked with the strategy and
report?
• Have you formulated the KPIs for non-financial
areas? Do you have a system for gathering
non-financial data which is adequate to meet
the integral reporting requirements?
• Are you aware what new processes need to be
implemented now in your organization to be
able to produce integrated reports in the future?
Make it better!
• Do you have a vision of integrated reporting?
Do you know what you want to say?
• Are you able to collect data for integrated
reporting in such a manner so as to make it
credible and file the report timely?
• Do you know what to include in the report?
• Do you know how to prepare the report con-
tent to ensure high professional standard?
Integrated reportingThe road to an integrated report. What do you need to know? How can we help?
35
• Do you know how to prepare the graphic and
multimedia elements of the report?
• Do you know how to promote the report to
make sure it reaches your targets?
We will help you answer each of the foregoing
questions!
Integrated ReportContact persons
Aleksandra Stanek Kowalczyk
Senior Manager
Sustainability Consulting Central Europe
Phone: +48 (22) 348 37 39
Mobile: +48 602 146 839
astanekkowalczyk@deloittece.com
Maria Ibisz
Manager
Sustainability Consulting Central Europe
Phone: +48 (22) 348 37 36
Mobile: +48 734 451 980
mibisz@deloittece.com
36 © Deloitte Central Europe
37
Are you confident that your company’s growth complies with the accepted principles?Review of the ethics management system
38 © Deloitte Central Europe
Ethics management system in the organization
is a set of values and ethical rules as well as the
documents, tools and processes that ensure compli-
ance with them. The implementation of such a sys-
tem is aimed to shape the ethical culture of the
organization on the basis of its values, and to pro-
vide effective support for the activities it undertakes
so as to improve the level of the organization’s resil-
ience to abuse and fraud.
Effective implementation of an ethics management
system requires the following steps:
• Identification of key risks and issues in the scope
of ethics
• Design of formal documents and tools
• Implementation of the solutions
• Periodical system reviews
Periodical reviews of the ethics management
system enable early identification of gaps that can
disrupt the functioning of the system as a whole.
They make it possible to make a comprehensive
assessment of the system through:
• Identification of the strengths and weaknesses
of the formal solutions adopted by the
organization;
• Checking whether the employees know and
understand the system;
• Assessment of the effectiveness of the activities
taken as part of the ethics management system.
These actions enable effective fraud risk
management.
Ethical issues that are most often encountered by
companies operating in Poland:
• Conflict of interests
• Offering or accepting gifts/ bribes
• Inappropriate use of the working time or the
property of the company
• Stealing funds/ information/ intellectual property
• Forgery of documents
• Lack of integrity in external communication
• Nepotism in employee recruitment
• Harassment
• Mobbing
• Discrimination
• Breach of occupational health and safety rules
• Non-compliance with the firm’s Internet use
policy 84% of managers believe that building a company
on the basis of values where ethics is as important
as achieving business results constitutes a significant
competence of management board members.
Leaders for Today – Leaders for Tomorrow Report on the competencies of managers – men and women - in the con-text on changing business needs Deloitte, January 2015
39
Review of the ethics management system as an element of build-ing organizational culture based on ethics and valuesHow can we help?
We provide support to our clients in design and implementation of their ethics management systems as well as in carrying out periodical reviews which we con-
sider to be among the key success drivers for effective ethics management in the organization. We recommend the following periodical review of ethics manage-
ment systems:
Analysis of the estab-
lished formal solutions
The analysis includes a
review of the codes of
ethics/ conduct, poli-
cies, procedures, struc-
ture, internal regulations
and incident registers.
Tests of the available
tools
The tests concern the
operation of the help-
line, forms and inboxes.
Interviews with the
persons involved in
the operating activi-
ties linked with ethics
management in the
organization
The interviews are con-
ducted, among others,
with the ethics spokes-
person and members of
the ethics committee.
Analysis of the activi-
ties taken in the
sphere of communica-
tion and education
The analysis is made
from the perspective of
the transparency, ade-
quacy, frequency and
scope of the activities.
Study addressed to
employees
It includes, inter alia,
gathering opinions on
the design and effective-
ness of the solutions
making up the ethics
management system as
well as the information
about the actual nature
and level of the organi-
zation’s ethical culture.
Preparation of
the report
Formulating the conclu-
sions and recommenda-
tions in respect of the
system functioning.
40 © Deloitte Central Europe
Ethics management systemContact persons
Aleksandra Stanek Kowalczyk
Senior Manager
Sustainability Consulting Central Europe
Phone: +48 (22) 348 37 39
Mobile: +t48 602 146 839
astanekkowalczyk@deloittece.com
Jacek Kuchenbeker
Senior Manager
Sustainability Consulting Central Europe
Phone: +48 (0) 22 511 03 42
Mobile: +48 693 07 49 72
jkuchenbeker@deloittece.com
41
Trust. Opportunity. Profit. Building customer loyalty and trust through socially responsible sales
42 © Deloitte Central Europe
Socially responsible sales and fair play activities pave the way for customer trust and loyalty.
Socially responsible sales and fair play
is an approach to the sales and long-term customer
relations that relies on the following assumptions:
• simple processes, procedures and products
• transparent and complete communication and
marketing
• educational activities
• continuous dialogue with the customer
They make it possible to:
• build loyalty and trust of customers who con-
sciously use the products they need
• achieve a competitive edge based on customer
engagement and dialogue that allows the
organization to effectively respond to their
needs
• limit the potential costs of misselling, com-
plaints or penalties imposed by various institu-
tions and organizations, e.g. consumer
associations
Service personalization and fair play are the most important concealed opportunities for Polish banks.
Deloitte Report: Setting a new course. The customer expe-rience in relations with banks in Poland, May 2012
43
44 © Deloitte Central Europe
TRUSTHow can we help?
THINK
Important questions:
• Do our sales processes, including the employee com-
pensation system, foster the sale of services that are
tailored to the customer’s needs?
• Does lack of sufficient knowledge and understand-
ing of the product on the part of the customer gen-
erate additional costs? How high are these costs?
• Do our customers trust us? Why? Do our sales/ com-
munication/ marketing activities contribute to build-
ing trust of our customers?
How can we help?
• Analysis of the documents and procedures in place
with reference to the best practices and interna-
tional guidelines
• Review of internal processes
• Analysis of the historical results/ ratios in designated
areas and/ or additional examination of customers
• Review of the content relating to the organization’s
operations and sales in social media
REPORT
Important questions:
• What are our strengths and weaknesses as
regards fair play behaviour in our relations with
the customer?
• What are our critical gaps and opportunities as
regards fair play behaviour in our relations with
the customer?
How can we help?
Preparation of a report that will:
• collate and structure the conclusions based on
our analysis
• indicate strengths and weaknesses
• present key conclusions and recommendations
of further steps
60% of survey respondents believe that not all banks deserve the same level of trust.
TNS Polska for ZBP, April 2014
45
UPGRADE
Important questions:
• Which areas and activities are of primary impor-
tance to us?
• What benefits/ results do we want to achieve?
• What activities do we want to take to accom-
plish what we have set out to do?
How can we help?
• Design of solutions and measurements
• Support in the process of implementing
solutions
• Recommendations on the methods of control,
monitoring and implementation of remedy
actions
SHARE
Important questions:
• How to show the customer that we are taking
specific actions?
• How to combine the actions we take with prod-
uct communication?
• What tools and communication channels to
use?
How can we help?
• Preparation of an action plan in the scope of
internal and external communication
• Definition of the form and content of customer
communication
• Development of a continuous customer dia-
logue system using various communication
tools
TRACK
Important questions:
• Have our activities allowed us to obtain the
desired results?
• Do our customers trust us more? Does it trans-
late into business results?
How can we help?
• Periodical monitoring/ reviews of the activities
taken and their results with conclusions and
recommendations for the future
46 © Deloitte Central Europe
Aleksandra Stanek Kowalczyk
Senior Manager
Sustainability Consulting Central Europe
Phone: +48 (22) 348 37 39
Mobile: +48 602 146 839
astanekkowalczyk@deloittece.com
Marianna Palczewska
Consultant
Sustainability Consulting Central Europe
Phone: +48 (0) 22 348 34 44
Mobile: +48 728 459 611
mpalczewska@deloittece.com
TRUST systemContact persons
47
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TitleSubtitle
Diversity management
48 © Deloitte Central Europe1. Deloitte Talent Edge 2020: Blueprints for the new normal, 2010.
2.The Bottom Line: Corporate performance and women’s representation on boards.
Market trends
Labour market trends - why should business
take action?
• Millennials have entered the labour market and
their values differ from the values of the earlier
generations. Only 28% of Millennials declare
that the employers use their potential.
• Women make up 59% of university graduates.
• The European Union is working to introduce a
requirement that women should comprise 40%
of supervisory board members in large compa-
nies. The current share of women on Polish
supervisory boards is 14%, on management
boards – 11%.
• The financial results of companies that have
more female members in their managements
are higher by 53% as compared with companies
with fewer or no women at all.2
• Directive 2014/95/ EU as regards disclosure of
diversity information by large undertakings will
take effect in 2017.
Deloitte is a global leader in implementing
diversity management programmes.
• Deloitte has been the first advisory company in
the world to appoint a woman to the Board;
Deloitte is also the first among advisory firms to
have a female CEO.
• 50% of Fortune 100 companies have asked for
our support in diversity management Deloitte
has received the following awards: Fortune,
Working Mother, DiversityInc, Catalyst and the
Human Rights Campaign.
¼ of CEOs believe that recruitment and retention of talents are among the most crucial challenges for business.1
49
Our coaches include: female directors and partners
of Deloitte Poland who are highly experienced in
conducting seminars, workshops and training
courses on diversity; male and female experts on
national social programmes such as Gender Index
and Diversity Index; well-versed business coaches;
male & female consultants who implement
changes in corporations.
In 2015, Deloitte implemented a programme called
Deloitte Generations in Central Europe aimed to
exploit the potential of the Millennials and
Generation Y to the full. We have been running
the SheXO club addressed to women holding
managerial positions in Poland for years now.
PERSONALITY
AGE
INCOME
WO
RK
XPE
RIEN
CE
MARITALSTATUS
DEP
ART
MEN
T
Source: Marilyn Loden, Judy Rosener, Workforce America!, 1991
DIMENSIONS OF DIVERSITY
50 © Deloitte Central Europe
Questions to initiate activities in the scope of diversity management:
1/ What demographical trends apply to the company’s staff and custom-
ers? To what extent?
2/ What does the company’s diversity management look like now? Are the
criteria of age, gender, etc. accounted for in human capital manage-
ment to use the employees’ potential to the full?
3/ Does the Management Board understand the challenges linked with
diversity? Has a business case been defined for actions?
4/ Are the executives aware of the need for personal involvement to
obtain the best results in diverse teams?
5/ What are the company’s plans with regard to building a competitive
employee team for the future?
Where to start?
51
Benefits arising from diversity management
Aligning organizational culture with demographic trends
Getting ready for EU regulations on participation of women in decision-making bodies
Creating additional value for the customer by including the diversity perspective
Building the company’s image based on values such as openness, cooperation and respect
Full use of the employees’ potential Attracting best talents
52 © Deloitte Central Europe
We offer a broad array of services linked with diversity management
Diagnosis of key challenges linked with diversity management in a company
Design of action strategies in the scope of diversity management
Design and provision of workshops for the management board and executive staff to increase awareness of the challenges and business case
Conducting internal dialogue sessions about optimum diversity support activities
Preparation of a training program and materials for internal diversity coaches
Preparation of an ethics code for the company and legal support in the implementation process
53
Design of social programmes targeted at building an image of a company committed to diversity issues
Development of solutions in the scope of prevention of mobbing and sexual harassment (procedure, training courses, etc.) and legal support in the implementation process
54 © Deloitte Central Europe
Diversity managementContact persons
Paulina Kaczmarek
Manager
Sustainability Consulting CE
Phone: +48 (22) 348 37 37
Mobile: +48 734 451 979
pakaczmarek@deloittece.com
Marcin Sękowski
Managing Associate
Deloitte Legal
Phone: +48 (22) 511 07 85
Mobile: +48 668 814 242
msekowski@deloittece.com
55
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TitleSubtitle
Nazwa Deloitte odnosi się do jednej lub kilku jednostek Deloitte Touche Tohmatsu Limited, prywatnego podmiotu prawa brytyjskiego z ograniczoną odpowiedzialnością i jego firm członkowskich, które stanowią oddzielne i niezależne podmioty prawne. Dokładny opis struktury prawnej Deloitte Touche Tohmatsu Limited oraz jego firm członkowskich można znaleźć na stronie www.deloitte.com/pl/onas.
© 2015 Deloitte Central Europe
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