Business and the Sustainable Development Goals (eBook)

Preface 5
Acknowledgments 8
Contents 9
Notes on Contributors 11
List of Figures 13
List of Tables 15
List of Boxes 16
Chapter 1: Introduction: The Sustainable Development Goals and the Future of Corporate Sustainability 18
A History of Corporate Sustainability in a Nutshell 19
Impact and the Future of Corporate Sustainability 24
Enter the Sustainable Development Goals 25
What to Expect of This Book 29
References 32
Chapter 2: The Corporate Toolbox 35
What Is in a Tool? 38
Purpose 39
Contents 48
Level of Analysis 52
Application Context 56
Implementation Requirements 59
Building a Smart Toolbox 63
References 67
Chapter 3: Scoping What Matters: An Introduction to Impact Mapping 70
The Concept of Materiality 71
A Review of Current Materiality Assessment Practices 73
Basics of Impact Mapping 74
Implementing Impact Mapping 74
Using Impact Mapping for Understanding Pathways of Impact 77
Henkel: Alternatives to Animal Testing 78
Brau Union Österreich AG: Measures for Renewable Energy Use: CO2 Neutral Brewery 80
Vöslauer Mineralwasser AG: The PET to PET Recycling Manufactory 81
Developing an Impact Map at Company Level 83
Summary 85
References 86
Chapter 4: Measuring What Matters: Standardized Versus Customizable Impact Measurement Tools 90
Standardized and Customizable Impact Measurement Tools 91
Standardized Tools 96
When to Use Standardized Tools 97
Customizable Tools 99
When to Use Customizable Tools 99
Hybrid Approaches 102
Conclusions 106
References 106
Chapter 5: Managing What Matters: Integrating Impact Measurement into Corporate Sustainability Management 109
Sustainability Management Systems and Impact Assessment 110
A Typology of Tools 113
Management System Control Tools 113
Management System Frameworks 116
Impact-Oriented Tools 118
Business Value Tools 119
Reporting Tools 121
Choosing a Tool for Specific Management Objectives 121
Summary and Conclusions 122
References 123
Chapter 6: Implementing Impact Measurement and Management 126
Index 142