World Benchmarking Alliance+NAT.A02.EA Responsibility for Sustainable Strategy+methodology

WBA analysed all publicly available group-level disclosure in English on the applicable group website, which was predominantly annual reports and sustainability reports. Draft assessments were then sent to each company inviting them to provide feedback. This feedback could include additional publicly available group disclosure published. These were then reviewed and finalised. Final assessments were then shared with each company before being published online.

For this metric the company needs to have a sustainability strategy that covers both nature and social aspects. Covering only one of the two aspects is not sufficient. In cases where the company does not have an explicit sustainability strategy, as long as it is acting on both environmental and social issues this is sufficient. the company must also disclose who is responsible for the implementation of this strategy.

Keywords: CSR Director, ESG Director, CSR Department, ESG Department, Sustainability Department, Sustainability Director, Sustainability Committee