Esg Flashcards
Efrag hoe id je potentiële iro — voorstel: wat voor zaken kun je uitvoeren om de as is situatie in te schatten
Existing process- mat matrix, due diligence s , feedback, survey, grievance committee, benchmark analysis.
Edit 24.8 kijk ook naar manieren van stakeholder engagement, dat geeft oom idee van wat er al is. Aanvullend spend analyse, cost accounting,
Top down- kijk naar sub sub topics en s s scope
Fin mat, kijk naar er
Denk aan impact die ook Fin mat kan zijn
Valideer volledigheid met stakeholders zoals banken en investeerders
Wat doe je volgens efrag nadat de materialiteits topics hebt 20/8
Ga met stakeholders om tafel vraag nu pas naar as betrek suppliers en ngo’s
Denk ook aan thresholds ,cut off
Vervolgens mitigation hierarchy
Avoid minimise restore —bekijk ifc general management system. Daar worden voorbeelden gegeven van a m s
Value chain effrag
Beginn to end
Locatie
Characteristic van suppliers
Users of services
End of life
Who may be affected
— sbti heeft een soort activity map
Wat aan r en o in value chain effrag
Denk aan dependency on natural capital human en social
Bv changes in availability price quality that may derive from sust matters
In upstream en downstream
Steun ook op global value chain als je specifieke niet kan mappen
Niet voor alle topics is value chain info nodig
— bekijk tabel ik guidance
Kijk bv ook naar living wages in countries waar je vandaan sources
—- unefpi tool geeft aan welke landen vatbaar zijn voor below living wages. Portfolio sector analyses bekijk drive me verzameling van zaken
— Unepfi heeft ook een lijst aan sources per sdg
— sbtn heeft ook een database voor nature risk
Boek: succeed as a management consultant 1
How to decrease business value
Revenue
— volume decreas
> decrease production
>decrease productivity
— price decrease
Cost increase
Fixed and variable cost
Boom kan je gebruiken voor brainstormen over hoe esg topics impact kunnen hebben op bovenstaande
Wat als je kaarten ontwikkeld om te brainstormen?
Boek: succeed as a management consultant 2
Financial analyse: what is going on now
Financial modelling: what could potentially happen to the company
Top down: what are the challenges and associated costs
Bottom up: what level op being it’s to we commit to achieve
DuPont
Asset sales ebit tax net income capital exp
Roce
Pl is revenue variable en fixed cost
( price, customer mix
Balance sheet : fixed assets en working capital
( capital investment
Debit credit change
Equipments write off
Cross tabel idee
Manufacotoring- Esg topics - revenue - fixed cost
Labour- productivity sales- implementation fair labour practices
Water- water scarcity revenue- water management fixed cost
Idee bedenk vragen: kijk ook naar ifc risk identification toolbox
Do you have proces and policies
Have you encountered challenges at suppliers
Have you experienced workplace incidents
Maar ook remediation
Have you taken actions
Unepfi sector indicator library ( is tab in excel) crosstabels
Commodities en impact. ( sbti)
Production process
Sector( bedenk nace)
Health- what industries are most at risk / likely to undermine the impact area ( start met unepfi excels)
Bv pollution, mining transport
Dus welke sectoren veroorzaken meeste negative impact
Cross tabel physical en transitional risk
Maak lijst van alle physical en trans risk. Bekijk capital coalition
Ook daar heb je social dependencies en impact
Bekijk zwarte presentatie Deloitte
OECD plaatje drive over scope 1,2,3 inzake social
Unepfi sector impact map
Hier zie je per sdg welke sectoren meeste negative impact hebben
Ook met Isis en nace codes
Wat te gebruiken voor crosstabel inzake impact en dependency 23.8
Unepfi sector impact map
Sbtn Isic 4 en pressure category
WWF bio en water risk filter, ( zie ook favo onde mazars) zowel impact als dependency rondje en vierkantje
Encore downloads hele speciefieke voorbeelden
Water leg uit
Dependency = voor supply chain
Impact= schaarste waardoor je communities schaad
Zie chat gpt
Wat kan je ook doen ipv sector, locaties commodities e
Gigantische vragenlijst, zie ook ifc
Cross tabel idee
Cross tabel tussen esg topics onderling
Valuation of environmental impac
ISO 14007 kan helpen, zie ook drive hoe to perform an environmental management cost assessment
En tab kosten template van drive bestand cross tabel
Definitie van esg topics
Zie link in tab verzameling sites van drive verzameling zaken
Misschien accounting manual creëren
Zie artikel hoe to perform an environmental cost assessment
Er wordt daar verwezen naar de in dsd ema framework
Zie accounting manual policies procedures in drive. Dat legt alle pl en cost centers uit en hoe je materialen zou kunnen track en.
Esg kosten opex leg uit
Je hebt niet alleen hogere kosten , maar ook preventie kosten
Hele goede presentatie materialiteit en data van Wbcsd
Roadmap to esg leadership
Maak presentatie eigen.
Denk aan inherent risk dat data fout kan
Zie matrix tab data van verzameling van zaken wbcsd. Bv water data en training is inherent more vatbaar voor foute
Denk aan inherent risk dat data fout kan
Zie matrix tab data van verzameling van zaken wbcsd. Bv water data en training is inherent more vatbaar voor foute
MTR […] stappenplan How to conduct a Double Materiality Assessment in 7+1 steps?.pdf. Nord ESG
Step 1: PreparatioN
Getting an overview of the timelines –
Get the C-suite involved from the start so they can support the project.
Identify the departments that will be a part of the process and the key personnel.
Decide on who and how will steer the project and provide guidance. One option is to establish a steering committee for that.
Speaking of roles: Define the critical roles in the project. Who will play what position, and what is the responsibility associated with that?
STEP 2
KOM , MAAR eerst Why and how en expected outcomes
Basic understanding of process
Steering comittee
St 3
What COULD become materieel?
Industry reports
Peers
Emerging trends
Goal is gto collect as mutch info about potential material issues
Not assess
Sp 4
Per topic data and evidence that substantiates the essessment
St 5
Engaging with stakeholders
They should focus on evidence based data
St 6/7
Documentation: evidence used
Deloitte materiaiteit
Financial materiality analysis:
I. What (external) developments (triggers) are there with regards to forced labor at suppliers that could pose a risk (or opportunity) for the retailer?
The increasing attention from NGOs, regulations and awareness of consumers on the importance of human rights in the supply chain of companies and the prevention of abuses.
What is the risk of forced labor at suppliers that could have an actual or potential effect on the financial results and valuation (e.g., liabilities) in the future (on short, medium and long-term)? • Short- and medium- term: Risk is that, in the worst scenario,
business relationships must be terminated, the adverse effects for workers must be remediated and a switch must be made to another supplier with potentially higher labor costs. In addition, this could lead to a decrease in sales.
• Long-term: Risk is that, in case of large and/or multiple incidents of involvement in forced labor, the (commercial) reputational damage for the retailer. It also could lead to lawsuits requiring financial provisions.
II. How financially material is the risk (or opportunity)?
What is the likelihood that the risk (or opportunity) occurs?
It depends on the how reliant the retailer is on its high-risk suppliers. The supply chain of the retailer extends to countries with major country risk factors (such as governmental instability) and to countries where forced labor occurs more often. The retailers assesses that the likelihood of forced labor occurring – and related discontinuity of business and compliance issues - is high.
What is the financial effect if this risk (or opportunity) materializes?
The financial effect is potentially large and relates to higher purchasing costs as a result of a forced switch of supplier, litigation costs as a result of the obligation to remedy, and lower turnover as a result of delivery delays and departing consumers due to the retailers damaged reputation.
Grant Thornton Esg fraude taxonomy
Ook fraude triangle bij esg
Incentive lage prijzen
Opportunity :
Raw materials and forced labour
Zie excel raw materials and child labour
En ook raw material report van bmw, screenshot is in excel verzameling van zaken tab human rights
Guide to speaking
- Preparation
A. Know 3-4 times as much as you will communicate
B. Have a point
C. Have multiple stories at hand to illustrate your point
D. Sit for 30 minutes with your eyes closed before speaking and organize your ideas around a problem - The talk itself
A. Talk about what you know
B. Use stories from personal experience
C. Talk to one individual at once
D. Every fact you share must be given for a clear purpose
E. The talk should be an unplotted exploration of a set of ideas
F. Don’t rely on notes or a predetermined
structure
G. Recognize that there is a high probability of failure
H. Relate the talk to work you have been doing over time
I. Have a very difficult problem to attempt to grapple with
Mvo Risk checker document in drive
Geeft stappenplan en sources
Goed voor wat te doen nadat met risico’s heeft geindentificeed
Value chain
Bekijk wat je hebt om zo grondig mogelijk value chain te mappen
Sbti of die andere leap
Ecovadis en s&p en moody
Zie ecovadis surevy en sp
Moody, veel benoemingen van risks. Kan je gebruiken
Human rights banken
Zie abn human rights report 2023
Wat betekent human right ook directly linked
Visuele one pager per topic
Wat is het, visueel welke sectoren raakt het ( denk aan abn excel sheet )
Esg kwantificering pri
Document zeer goede, kwantificeren van Esg impact
Gaat over hoe esg issues hebben geleid tot daling discount rates etc
Opzoeken cdp vragenlijst
Pri value chain voor fi
Zie favo raw
