Scope and Business Definition

This sample content for Corporate Sustainability Management covers an example of calculating multinational corporate environmental and social Key Performance Indicators (KPIs) based on survey input data. It also calculates corporate target values based on the Science Based Targets initiative (SBTi).

Users may collect their company's relevant inventory, human capital and social data from their business units and upload it to the corresponding queries. The survey-based approach may also be replaced by an alternative approach that is based on an integration strategy with company's ERP systems, thus automizing data acquisition.

The dimensions used in the model include the following:

  • Fiscal year

  • Time (posting date)

  • Company

  • Country/region

  • Business area

  • Business unit

  • GHG scope

  • Scope 3 category

  • Effect

  • Effect unit

  • Consumption measure

  • Distribution type

  • Location

The measures calculated in the model are environmental and social influences at country/region, business area and business unit levels.

All detailed calculation results are made available for dynamic reporting and what-if simulations.

The end-to-end process orchestration structures the data input and execution of this model and gives end-users various interaction points upfront, in between and in the end. It therefore covers input data management, scenario calculation, result review, and what-if simulation.

Dynamic reports are predefined to provide deeper insights into environmental topics. This includes GHG emissions, energy consumption, renewable energy consumption, water usage, water pollution, waste composed, waste recycled, waste residual as well as social topics. The latter comprises, for example, employment, personnel and training expenses, employee retention index and rate, and women in management at various levels of granularity for each reporting year. GHG emissions reports are also available for plan data which includes target emission values for near term years predicted using 2022 emission values as a base. The SBTi targets are calculated using 2020 as the baseline year.

All capabilities and functions described above are modeled in this sample content for Corporate Sustainability Management.