Effectively integrating the topic of sustainability into the various business divisions and processes calls not only for an overview of the entire business, but also for the appropriate authority to issue instructions, in order to also implement more far-reaching changes and to practise sustainable conduct. Sustainability must therefore also be backed at the managerial level. There should therefore be someone within the management and, if applicable, on the board who is responsible for the topic and ensures that sustainability is taken into consideration when strategic business decisions are made (see criterion 8).
Operational responsibility for the topic of sustainability may lie with specific departments (e.g. a department dedicated to corporate social responsibility) or may be handled by the divisions themselves or by persons assigned to do so. These support the management and the board in further developing the sustainability strategy, submit regular status reports, propose projects and activities, and coordinate implementation. Here, you should state who at the operational and the managerial levels is responsible for further developing your company’s sustainability. Bear in mind that sustainability comprises a wide array of topics and, if applicable, state how the responsibilities are divided up at the managerial level. Perhaps environmental matters such as resource management (see criterion 12) are assigned to a different management figure than social matters such as political influence (see criterion 19).
State how centralised responsibility for sustainability issues (strategy, monitoring, analysis) is assigned at the operational and managerial levels.
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|Conduct that complies with the law|
|Economy for the common good|
|EU Directive on Disclosure of Non-Financial Information|
|German Sustainable Development Strategy|
|Greenhouse Gas Protocol|
|GRI (Global Reporting Initiative)|
|ILO (International Labour Organization)|
|ISO 9000 group of standards|
|Life cycle approach|
|Management systems relating to aspects of sustainability|
|Materiality analysis and materiality matrix|
|National Action Plan for Business and Human Rights|
|Organisation for Economic Co-operation and Development (OECD)|
|Product life cycle|
|Rules and processes|
|Scope of reporting|
|Supplier management systems|
|Sustainable Balanced Scorecard (SBSC)|
|Sustainable Development Goals|
|Task Force on Climate-related Financial Disclosures (TCFD)|
|UN Guiding Principles on Business and Human Rights|
|United Nations Global Compact (UNGC)|
|VfU environmental performance indicators|