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Managing work environment, human rights, climate and environment in supply chains > Session 2 > Flashcards

Session 2 Flashcards

1
Q

What is the European Green Deal?

A

A comprehensive plan for sustainability focusing on climate change, circular economy, biodiversity, and pollution.

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2
Q

What is a key requirement of the European Green Deal?

A

Activities must “Do No Significant Harm.”

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3
Q

What are some political debates surrounding the European Green Deal?

A

Whether nuclear power and natural gas should be classified as green.

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4
Q

What are the goals of the EU Green Taxonomy?

A
  1. Climate change mitigation and adaptation.
  2. Sustainable water use and biodiversity protection.
  3. Transition to a circular economy and pollution control.
  4. Protection and restoration of biodiversity and ecosystems.
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5
Q

What activities are supported under the EU Green Taxonomy?

A

Enabling/transitional activities aligned with the taxonomy.

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6
Q

What is the Corporate Sustainability Reporting Directive (CSRD)?

A

A directive requiring sustainability reporting for companies with >500 employees, rolled out from 2024.

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7
Q

How many standards and topics are included in the CSRD?

A

12 standards with 81 topics and 1,114 data points.

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8
Q

What is ESG?

A

Environmental, Social, and Governance metrics used for responsible investments and sustainable strategies.

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9
Q

What is the double materiality analysis in ESG?

A

Inward impacts: Effects on the business.

Outward impacts: Effects on society and the environment.

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10
Q

What are the steps in the double materiality analysis process?

A
  1. Identify stakeholders and ESG issues.
  2. Define inward and outward impacts.
  3. Assess significance.
  4. Evaluate financial risks and opportunities.
  5. Summarize in a materiality matrix.
  6. Regularly review and update.
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11
Q

What are the European Sustainability Reporting Standards (ESRS)?

A

A framework covering environmental, social, and governance reporting requirements.

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12
Q

What is the Sustainable Finance Disclosures Regulation (SFDR)?

A

A regulation ensuring transparency by integrating sustainability risks in financial decisions and requiring regular product-level reporting.

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13
Q

What are the benefits of the EU Green Deal paradigm shift?

A
  1. Meeting customer and investor demands.
  2. Protecting brand and reputation.
  3. Securing future competitiveness amidst growing regulations.
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14
Q

What are the environmental themes in sustainability reporting (E1-E5)?

A

E1: Climate Change (Adaptation, mitigation, energy).
E2: Pollution (Air, water, soil pollution; microplastics; substances of high concern).
E3: Water & Marine Resources (Consumption, withdrawals, discharges, marine resource extraction).
E4: Biodiversity & Ecosystems (Drivers of biodiversity loss, species impact, ecosystem dependencies).
E5: Resource Use & Circular Economy (Resource inflows/outflows, waste).

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15
Q

What are the social themes in sustainability reporting (S1-S4)?

A

S1: Own Workforce (Working conditions, equal treatment, work-related rights).
S2: Workers in the Value Chain (Conditions, equal opportunities, work-related rights).
S3: Affected Communities (Economic, social, and cultural rights; indigenous rights; civil rights).
S4: Consumers & End-Users (Information impacts, safety, inclusion, social impacts).

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16
Q

What are the key steps in responsible business conduct?

A

Embed responsible business conduct into policies and management systems.

Identify and assess adverse impacts in operations, supply chains, and business relationships.

Cease, prevent, or mitigate adverse impacts.

Track implementation and results.

Communicate how impacts are addressed.

Provide for or cooperate in remediation when appropriate.

17
Q

What are the 5 principles of the GHG Protocol?

A

Completeness: Ensure all relevant emissions are accounted for.

Accuracy: Avoid errors to provide reliable data.

Consistency: Maintain methods for meaningful comparisons over time.

Transparency: Clearly disclose methodologies and data sources.

Relevance: Focus on information that matters to stakeholders and decisions.

18
Q

What is scope 1?

A

Scope 1 (Direct):

Emissions from sources owned or controlled by the company (e.g., company vehicles, facilities).

19
Q

What is scope 2?

A

Scope 2 (Indirect):

Emissions from purchased electricity, steam, heating, or cooling used by the company.

20
Q

What is scop 3 and key insight?

A

Scope 3 (Indirect - Value Chain):

Upstream activities: Purchased goods and services, capital goods, transportation, waste, employee commuting, and business travel.

Downstream activities: Transportation of sold products, product use, end-of-life treatment, investments, franchises, and leased assets.

Key insight: Scope 3 often represents the largest share of emissions and requires collaboration across the value chain.

Managing work environment, human rights, climate and environment in supply chains (7 decks)

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