materiality and integrated reporting · source: atlas copco, annual report 2015, p. 127 materiality...
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Knowledge for a better world
Sunniva Bratt Slette – Researcher, NTNU Sustainability
SMART Conference 29.11.2016
Materiality and integrated reporting for corporate sustainability
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Knowledge for a better world 2
1 Introduction
2 Research Question
3 Theoretical context
4 Methodology
5 Findings
6 Discussion and conclusion
7 Summary
Agenda
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Knowledge for a better world
Strategic research areas 2014-2023
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Knowledge for a better world
Integration of Sustainable Development Goals
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Knowledge for a better world 5
1 Introduction
2 Research Question
3 Theoretical context
4 Methodology
5 Findings
6 Discussion and conclusion
7 Summary
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Knowledge for a better world 6
How can materiality and integrated reporting assist firms in achieving corporate sustainability?
Research Question
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Knowledge for a better world 7
1 Introduction
2 Research Question
3 Theoretical context
4 Methodology
5 Findings
6 Discussion and conclusion
7 Summary
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Knowledge for a better world
Models for sustainable development
“Weak sustainability” (O'Riordan, 1998)
Economy Society
Environment Sustainable development
Economy
Society
Sustainable development
Environment
”Strong sustainability” (After Adams, 2006)
Governance
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Knowledge for a better world 9
Business model for sustainability
Existing business model
Sustainable
value creation
Transformed business model
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Knowledge for a better world 10
Corporate sustainability
Companies or economic actors which
operate within planetary boundaries.
After Griggs et al. (2013)
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Knowledge for a better world 11
Materiality and integrated reporting
Materiality
Address the limited resources of firms and only focus on issues most
material for sustainable value creation for a firm and its stakeholders.
Integrated reporting
A combination of a traditional, financially oriented annual report and the
material parts of a corporation’s sustainability report.
(Eccles & Krzus, 2014)
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Knowledge for a better world 12 12 WWF
Sustainable Wood Industry
1 Introduction
2 Research Question
3 Theoretical context
4 Methodology
5 Findings
6 Discussion and conclusion
7 Summary
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Knowledge for a better world 13
Data from Master’s thesis: 45 interviews with 33 stakeholders
Stakeholders
Financial institutions
Public institutions
Companies
Research and academia
Non-governmental organizations
International organizations
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Knowledge for a better world 14 14 WWF
Sustainable Wood Industry
1 Introduction
2 Research Question
3 Theoretical context
4 Methodology
5 Findings
6 Discussion and conclusion
7 Summary
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Knowledge for a better world 15
• v
Integrated reporting gives transparency, comparability across sectors and highlights “best practice”.
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Knowledge for a better world 16
Eccles’ Statement of Materiality
Relevance motives to integrated reporting and prevents “Death by Reporting”.
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Knowledge for a better world 17
Sustainable Value Matrix
Sustainable Value Matrix Systematizes and integrates firms’ sustainability efforts e
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Knowledge for a better world 18
Source: Atlas Copco, annual report 2015, p. 127
Materiality Matrix e Maps how companies should prioritize their resources for innovation and reporting in relevant areas only.
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Knowledge for a better world 19 Source: Annual report, Yara 2015.
Example: Yara’s Materiality Matrix Integrates the SDGs in sustainability efforts e
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Knowledge for a better world 20
1 Introduction
2 Research Question
3 Theoretical context
4 Methodology
5 Findings
6 Discussion and conclusion
7 Summary
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Knowledge for a better world 21
Standardized reporting reduces confusion
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Knowledge for a better world 22
Sustainability reporting closes the gap
Private funding Public funding
Sustainability reporting
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Knowledge for a better world 23 Sou
rce:
Sto
reb
ran
d.n
o
Transparency for sustainable investments
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Knowledge for a better world 24
Nasjonalt senter for bærekraftige forretningsmodeller kan bidra til å bringe FNs bærekraftsmål inn i næringslivet
Tverrfaglig verdiskaping
Foto: Sunniva Bratt Slette
1 Introduction
2 Research Question
3 Theoretical context
4 Methodology
5 Findings
6 Discussion and conclusion
7 Summary
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Knowledge for a better world 25
Clear indicators benefits sustainability
Economic growth
Environmental protection
Social progress and fair trade
Foto
: Pu
blic
Do
mai
nP
ictu
res.
net
Governance and transparency
Corporate sustainability
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Knowledge for a better world 26
“The best way to predict the future is to invent it”
- Alan Curtis Kay, computer scientist (1940)
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Knowledge for a better world
sustainabillity_wide
Sunniva Bratt Slette [email protected] +47 922 53 676
NTNU Sustainability – Knowledge for change https://www.ntnu.edu/sustainability
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Knowledge for a better world 28