英文【罗兰贝格】荷兰企业环境和社会影响治理的成熟度

Thematurityof

environmentaland

socialimpactgovernance

inDutchbusinesses

Executivesummary

ToassesstheextenttowhichDutchbusinessesareorga-nizedtocreatenatural,socialandhumanvaluealongsidefinancialvalue,theImpactEconomyFoundation,Potloc,andRolandBergersurveyed77largecompaniesoperatingintheNetherlands.Thesecompaniesevaluatedtheirimpactmaturityacrossfourgovernancefactors:Trans-parency,Integrationintodecision-making,Resourceallocation,andconstructiveAdvocacy(TIRA)foreachCorporateSustainabilityReportingDirective(CSRD)topic.Amongthose,businessconductandclimatechangearethemostmaturewhilebiodiversityisrelativelylowinma-turity,whichissurprisinggivenitshighsocietalrelevance.

BusinessesarepreparingfortheCSRDasitrequiresaninitialselectionoflargecompaniestodisclosetheenvi-ronmental,socialandgovernance(ESG)impactoftheiractivitiesintheir2024annualreports,andtheremaininglargebusinessesintheir2025annualreports.

Althoughincreasingregulationleadstomoreattentionofsocietalimpacts,itrunstheriskofbecominga"checkthebox"-exerciseratherthanastrategicendeavor.Impactmaturityprovidesareflectionoftheextenttowhichimpactisintegratedintobusinessoperations;italsoshowsthereadinessofanorganizationtoaddressitsimpacttargets.Also,CSRDaskscompaniestosettargetsontheirmostmaterialimpacts;itdoesnotprovideguidanceonhowtoachievethosetargetsandprioritizethemalongsidefinancialvaluecreation.ThisstudyhighlightshowDutchbusinessesareevolvingtomeetbothregulatorydemandsandbroadersocietalgoals.ThefindingspresentbestpracticesthatcaninformandinspireothersastheCSRDrollsout.

Transparency

AmajorityofcompaniesreporttheirESG"output",suchasemissions,and65%alsoreport"input"likepolicies,invest-mentsandtargets.However,only44%gofurthertoquan-tifytheiractualimpact,insightsthatareoftenhinderedbydatalimitationsandmeasurementchallenges.Whilestakeholdercommunicationisakeytoolintransparency,communicationremainslargelycorporate,withminimaldirectcustomerengagement.ThosecompaniesattheforefrontoftransparencyinESGreportquantifiedimpact

andbuildbroadawarenessaroundthesustainabilityoftheirproductsandservices.

Integrationintodecision-making

TheintegrationofESGconsiderationsintodecision-makingremainslimited,withonly29%ofcompaniesconsideringexternalcosts,suchascarbonprice,alongsidefinancialvaluesintheirstrategicdecisions.However,45%ofcom-panieshaveintroducedreviewboardsthatassesssus-tainabilityimpactand38%conductimpactassessmentstoalignkeyperformanceindicators(KPIs)withbusinessstrategy.Leadingcompaniesactivelyintegrateexternalcostsintotheirdecision-making,incorporateESGindicatorsintoperformancereviews,andtieexecutiveandemployeecompensationtoKPIs.Thiscomprehensiveapproachem-bedsnon-financialKPIsintodailydecision-making,encour-agingalllevelsoftheorganizationtoprioritizeESGgoals.

Resourceallocation

Companiesincorporateamixofin-houseandexternalexpertisewhenitcomestoresourceallocationforsus-tainabilityinitiatives.While46%reporthavingsufficientin-houseexpertisetoaddressESGtopics,othersrelyonthird-partysupportasashort-termsolutionwhiletheyworktobuildinternalcapabilities.Manyorganizationsalsomaintainadedicatedbudgetforsustainability-relatedprojects,thoughthisisoftennotintegratedatthedepart-mentlevel.Frontrunnersinthisareacontinuouslydevelopin-housesustainabilitycapabilities,andcomplementthiswithexternalexpertsinspecializedfields.Byintegratingsustainabilityintodepartmentalbudgets,organizationsensurethatsustainabilityinitiativesareprioritizedatalllevelsandembeddedindailyoperations.

Constructiveadvocacy

Competingprioritiesandresourceconstraintsrestrictadvocacyeffortsatamajorityofcompanies.Only19%activelyadvocateforstrongerpolicies,andtheonesthatdo,advocateforadiverserangeoftopics.Leadingcom-paniesdedicateresourcestoadvocacyandintegrateitintotheirbroaderbusinessstrategies.Theyalsoformcoalitionsandpartnershipswithothercompaniesandindustrygroups,poolingresourcestoenhancetheimpactandefficiencyoftheirefforts.

2|Maturityofimpactgovernancestudy

Contents

1Generalfindings8

1.1CompaniesgenerallyseetheCSRDasbeneficial8

1.2Climatechange,ownworkforceandbusinessconductare

consideredthemostrelevanttopics9

2Transparency11

2.1Companiesaregenerallytransparentinreportingtheirinputand

outputdata,butreportingquantifiedimpactneedsattention12

2.2Dataisaclearhurdleinreporting13

2.3MostESGcommunicationiscorporate14

3Integrationintodecision-making15

3.1AsignificantnumberofcompaniestakeESGintoaccount

ininvestmentandstrategydecisions16

3.2ESGintegrationisnowfairlycommoninworkforce

performancereviews17

4Resourceallocation19

Thisstudyhasbeenprintedonpapermadefrom100%recycledfibers.

4.1Mostcompaniesareallocatingresourcestomeet

ESGtargetsandrequirements20

4.2Manycompanieshavededicatedsustainabilitybudgets21

5Constructiveadvocacy22

5.1ESGadvocacyisaclearhurdleforcompanies23

5.2Advocacyefforts,whenpresent,arescattered24

6Selectedbestpracticesfromsurveysandinterviews25

Coverphoto1387830449/GettyImages

Acknowledgements

Wewouldliketosincerelythankallrespondentsandintervieweeswhocontributedtheirtimeandinsightstothisstudy.Yourinputhasbeeninvaluableinshapingtheresults.

Maturityofimpactgovernancestudy|3

BACKGROUND

IAboutthisstudy

TheImpactEconomyFoundation,PotlocandRolandBergerconductedthisstudyin2024togaininsightsintotheextenttowhichtheDutchbusinesscommunityisorganizedtocreatesocial,naturalandhumanimpactalongsidefinancialimpact.Theysurveyed77companiesthatoperateintheNetherlands,andperformedin-depthinterviewswithselectedrespondents.Belowyoucanfindsomestatisticsabouttherespondents.

CompanyHQ

Other

13%

87%

Netherlands

Companyheadcount[FTE]

<2505%

250-499

6%

500-999

16%

>5000

43%

1000-4999

30%

Listedcompany

No52%

Yes48%

Companyrevenues[EURm]

<506%

50-99.9

5%100-249.9

10%

250-499.9

>1,000 52%

12%

500-999.9

14%

Senioritylevelofrespondent

Other10%Vice

president

8%

CxO34%

Manager

14%

Director

34%

Companyassetvalue[EURm]

<508%

50-99.9

4%

100-249.9

9%

250-499.9

>1,000 55%

13%

500-999.9

12%

Whichofthefollowingbestdescribestheindustryinwhichyourcompanyoperates?[%]

4%

1%

14%

13%

13%

6%

6%

5%

5%5%

12%

10%

8%

5%5%

4%4%

4%4%

4%

3%

1%

1%

3%

Aerospace

Agriculture,forestry

andfishing

Automotiveand

commercialvehicles

Chemicals

Construction

Consumergoods

Energyandutilities

Financialservices

Foodingredients

Healthcare

Industrialproducts

andservices

Infrastructure

Manufacturing

Metalsandmining

Mobilityservices

Professionalservices

Realestate

Retail

Technology

Telecommunications

Tourismandleisure

Transportation,

logisticsandstorage

Wholesale

Other

Source:SurveybyRolandBergerandPotloc

4|Maturityofimpactgovernancestudy

IIWhatistheCSRD?BACKGROUND

TheCorporateSustainabilityReportingDirective(CSRD)isaregulatoryframeworkestablishedbytheEuropeanUnionin2021,inlinewiththecommitmentmadeundertheEuropeanGreenDeal.TheCSRDaimstoenhanceandstandardizesustainabilityreportingatcompanies.ItreplacedtheNon-FinancialReportingDirective(NFRD),andsignificantlyexpandsthescopeanddepthofreportingrequirements.TheNFRDcoveredapproxi-mately11,700companiesandorganizationsacrosstheEU.WiththeintroductionoftheCSRD,thatnumberisexpectedtoincreasetoaround49,000.

TheEuropeanCommissionapprovedthefinaldelegatedactfortheEuropeanSustainabilityReportingStandards(ESRS)onJuly31,2023.

TheESRSspecifiestheinformationthatacompanymustdiscloseaboutits:

•Impact:Positiveandnegativesustainability-relatedimpactconnectedwiththebusiness

•Risksandopportunities:Sustainability-relatedfinancialrisksandopportunitiesforthebusiness

TherearecurrentlytwocategoriesofESRS:

•Cross-cuttingstandards

•Topicalstandards(environment,socialandgover-nancetopics)

Sector-specificandSME-proportionatestandardswillcomeintoeffectinfuture.InFebruary2024,sector-specificESRSwaspostponeduntilJune2026.

Cross-cuttingstandardsandtopicalstandardsaresector-agnostic,meaningtheyapplytoallbusinessesregardlessofthesector(s)inwhichtheyoperate.Cross-cuttingstandardsoutlinethecorereportingprincipleandkeyconceptsoftheCSRDandreportingboundaries.TheyalsospecifythegeneraldisclosuresthatallcompaniessubjecttotheCSRDmustprovide.Topicalstandardscoverspecificreportingobligationsrelatedtoenvironment,socialand/orgovernanceissues.

CROSS-CUTTINGSTANDARDS

ESRS1Generalrequirements

ESRS2Generaldisclosures

TOPICALSTANDARDS

ENVIRONMENT

SOCIAL

GOVERNANCE

E1Climatechange

S1Ownworkforce

G1Businessconduct

E2Pollution

S2Workersinthevaluechain

E3Waterandmarineresources

S3Affectedcommunities

E4Biodiversityandecosystems

S4Consumersandend-users

E5Resourceuseandcirculareconomy

Source:EuropeanCommissionandGlobalReportingInitiative

Maturityofimpactgovernancestudy|5

IIIDoublematerialityprincipleinreportingBACKGROUND

Organizationsarerequiredtoreportonsustainabilitymat-tersbasedonthedoublematerialityprinciple.Thismeansthatcompanieshavetoreportonhowsustainabilityissuesmightcreatefinancialrisksforthem(financialmaterial-ity),andhowthecompany'sactivitiesimpacttheenvi-ronmentandsociety(impactmateriality).

Reportingonimpactmaterialityisrequiredifitrelatestotheorganization'sactualorpotentialeffectsonsocietyortheenvironment,whetherpositiveornegative.Suchimpactincludesthoseassociatedwiththeorgani-zation'sownoperationsaswellasitseffectsonthevaluechain.

Reportingonfinancialmaterialityisrequiredifasustain-abililtyissuecauses,orisreasonablyexpectedtocause,significantfinancialeffectsontheorganization.Financialmaterialityisnotlimitedtoissueswithintheorganization'scontrol,butalsoincludesmaterialrisksandopportunitiesarisingfrombusinessrelationships.

Organization

Double

materiality

principle

Impactmateriality

Financialmateriality

Howthecompany

affectspeopleorthe

environmentand/orhow

Effectofsustainability

mattersonthecompany

Effectofthecompany

activitiesonpeople/

environment,e.g.global

warmingthrough

emittingCO2

sustainabilitytopics

affectthecompany

financials,e.g.reduced

accesstorawmaterials

duetodesertification

drivenbyclimatechange

Environment&communities

Source:EuropeanCommission

6|Maturityofimpactgovernancestudy

BACKGROUND

IVCSRDstandardsexplained

CSRDstandardsExplanation

E1Climatechange

Companiesmustassess,manage,anddisclosetheimpactsofclimatechangeontheiroperationsandhowtheiractivitiescontributetoclimatechange.Thisstandardincludesreportingongreenhousegasemissions,climate-relatedrisks,andstrategiesformitigationandadaptation.

E2Pollution

Companiesmustdiscloseinformationabouttheirpollutionimpacts,includingonair,water,andsoil.Thisstandardcoversthetypesandamountsofpollutantsreleased,effortstoreducepollution,andcom-pliancewithrelevantregulations.

E3Waterand

marineresources

Companiesmustreportonwaterconsumption,watersources,andeffortstomanagewaterresourcessustainably,aswellasimpactsonmarineecosystems.

E4Biodiversityandecosystems

Companiesmustdisclosetheirimpactonbiodiversityandecosystems.Thisincludesreportingonlanduse,habitatdestruction,andeffortstoprotectandrestorebiodiversity.

E5Resourceuseandcirculareconomy

Companiesmustreportonresourceconsumption,wastegeneration,recycling,andinitiativestoreduceresourceuseandpromotecircularity.

S1Own

workforce

Companiesmustreportinformationabouttheirdirectemployees.Thisincludesworkforcedemograph-ics,workingconditions,employeerights,healthandsafety,traininganddevelopment,anddiversityandinclusioninitiatives.

S2Workersin

thevaluechain

Companiesmustreportonallworkersinthecompany'svaluechain,includingsuppliersandcontractors.Thisstandardcoverslaborpractices,workingconditions,andhumanrightswithinthesupplychain.

S3Affected

communities

Companiesmustreportontheirimpactsonlocalcommunities.Thisincludessocialandeconomicim-pacts,communityengagement,andeffortstomitigatenegativeeffectsandenhancepositivecontribu-tionstocommunitywell-being.

S4Consumers

andend-users

Companiesmustdiscloseinformationabouttheirimpactonconsumersandend-users.Thisincludesproductsafety,accesstoproductsandservices,dataprivacy,non-discrimination,andresponsiblemarketingpractices.

G1Businessconduct

Companiesmustreportongovernancestructures,anti-corruptionmeasures,compliancewithlawsandregulations,andinitiativestopromotetransparencyandaccountability.

Source:EuropeanCommission

BACKGROUND

VOtherESGstandards

InadditiontotheCSRD,thereareseveralotherprominentEnvironmental,Social,andGovernance(ESG)standardsthatcompaniesadhereto.OnesuchstandardistheSustainableDevelopmentGoals(SDGs)setbytheUnitedNations,whichhavebecomeaglobalnorm.These17goalsaimtoaddressawiderangeofissues,includingpoverty,inequality,climatechange,andenvironmentaldegradation.ManycompanieshavealreadyintegratedtheSDGsintotheirbusinessstrategiestocontributetotheseglobalobjectives.Importantly,theCSRDdoesnotreplaceSDGsbutrathercomplementsthembyproviding

amorestructuredframeworkforsustainabilityreporting.AnotherkeyframeworkistheGlobalReportingInitiative(GRI)standards,whichofferacomprehensivesetofguidelinesforESGreporting.TheGRIstandardsarewidelyusedbyorganizationstodisclosetheirenvironmental,social,andgovernanceimpacts.TheGRIandCSRDhavealignedclosely,ensuringthatcompaniescanusetheirexistingGRI-basedreportingpracticestomeetthenewCSRDrequirements.ThisalignmentensuresthatentitiescanreportinaccordancewithboththeCSRDandGRIthroughonereport.

Source:EuropeanCommissionandGlobalReportingInitiative

Maturityofimpactgovernancestudy|7

1

Generalfindings

Morethan90%ofcompaniesviewtheCSRDreportingasapotentialbenefitfortheirbusiness,whileonly8%seenoimmediatevaluefromit

1.1CompaniesgenerallyseetheCSRD

asbeneficial

TheoverallsentimenttowardstheCSRDispredominantlypositive.Companies'qualitativeresponsestothesurveysupportthisview,withmanyhighlightingthevalueofincreasedtransparency,improvedinvestorrelations,andthepromotionofsustainablebusinesspractices.

"Investorshavearighttoknow."

"Ithelpssteerthecompanytowardssustainability."

"ItwillhelpusintegrateESGintothecoreofourbusiness."

Companiesalsonoteseveraloperationalandstrategicadvantages,suchasimproveddecision-making,betterstakeholdercommunication,andenhancedbusinessmodels.ManybelievethatCSRDreportingwillprovideacompetitiveedgeandhelpwiththeirmarketpositioning.

"Itwillhelpusinbetterdecision-makingandenhanceouroperations."

"Itwillprovideuswithacompetitiveedge,

asitcanaidinriskmanagement."

DespitethegenerallypositivestancetowardstheCSRDamongtheDutchbusinesscommunity,therearesomeconcernsaroundtheregulatoryburdenandeffortrequiredforcompliance.

Aminorityofcompanies,8%,donotseeanyimmediatevaluefromit.However,themajorityofcompaniesbelievethatthelong-termbenefitsoftheCSRDoutweightheinitialregulatorychallenges,ultimatelyimplementinganadvantageouspathwayfortheirbusinesses.A

"WeusetheCSRDasaninspiringplatformfor

ouremployeesandallotherstakeholders,

aimingtoclearlycommunicateour

sustainabilityefforts,corevaluesandstrategy."

AlexKruiter,RoyalSmilde

AResponsestothesurveyquestion,"Inyouropinion,willtheupcomingCSRDreportingbebeneficialforyourcompany?"

91%

57%

34%

8%

0%

1%

Yes,asignificantbenefitfor

ourcompany,especiallyinthelongrun

Yes,

aslightbenefit

No,notabenefit

orregulatory

burden,butalso

noimmediate

valuefromit

No,mostly

aregulatory

burdenanda

must-have

Idon'tknow

Source:SurveybyRolandBergerandPotloc

8|Maturityofimpactgovernancestudy

BResponsestothesurveyquestion,"WhichtopicalstandardsofCSRDaremostrelevantforyourcompany'ssustainabilityreporting?"

Companiesrankedeachtopiconascaleof0-10,with0beingirrelevantand10beingmostrelevant

ESRSE1|ClimatechangeESRSE2|Pollution

ESRSE3|WaterandmarineresourcesESRSE4|Biodiversityandecosystems

ESRSE5|ResourceuseandcirculareconomyESRSS1|Ownworkforce

ESRSS2|WorkersinthevaluechainESRSS3|Affectedcommunities

ESRSS4|Consumersandend-usersESRSG1|Businessconduct

4.01.5

3.1

4.1

5.7

3.30.7

3.0

5.1

8.5

Source:SurveybyRolandBergerandPotloc

1.2Climatechange,ownworkforceandbusinessconductareconsideredthemost

relevanttopics

Companiesindicatethatclimatechange,theirworkforceandbusinessconductarethemost

relevanttopicsforthem,reflectingthebroadrelevanceoftheseissuesacrossindustriesand

societytoday

WhenaskedaboutwhichCSRDtopics,orESRS,aremostrelevantfortheircompany'sreporting,companiesindicatethatclimatechange,theirownworkforceandbusinessconductareatthefore.Thissentimentalignswiththebroadrelevanceofthesetopicsacrossindustriesandtheemphasisgiventotheminsocietytoday.Affectedcommunitiesandwaterandmarineresourcesareconsideredtheleastrelevant,asthecompaniessurveyedindicatethattheirbusinessactivitieshavelittleimpactontheseissues,andviceversa.B

LookingathowtheTransparency,Integrationintodecision-making,Resourceallocation,andconstructiveAdvocacy(TIRA)governancefactorsscoreonmaturityforeachoftheESRS,resourceallocationemergesasthemostmature.Thisindicatesthatcompaniesgenerallybelievetheyhavesufficientresourcesforsustainability-relatedprojects.

Constructiveadvocacyistheleastmaturefactor,indicatingthatadvocacyformorestringentESGpoliciesislimitedacrosstheDutchbusinesscommunity.

However,weshouldnotethatmaturitylevelsvarywidelyacrossthetopics.Well-recognizedtopicssuchasclimatechangeandworkforceissuesenjoymoretransparencyandintegrationintodecision-makingprocesses,likelybenefitingfromestablishedframeworksandclearerreportingstandards,whichinturnfacilitatebettergovernanceandaccountability.Lessfamiliartopicssuchasbiodiversityandaffectedcommunitiesperformlowerontransparencyandareonlyintegratedintodecision-makinginlimitedscope.ThisdisparityhighlightsthatthereisstillworktobedonetoachieveamorebalancedapproachtoESG,andthustofulfilltheCSRDrequirements.C

Maturityofimpactgovernancestudy|9

CTIRAmaturityscoreontheCSRDtopics

TheimpactmaturityhasbeenassessedusingtheTIRAframework.Eachcompanyhasself-

assessedtheirmaturitybyansweringthefollowingquestionsforeachoftherelevantCSRDtopics(climatechange,pollution,etc.)forthem.Thegoalistodetermineinwhichareas,andforwhichtopics,theyarethemostmatureandforwhichgreatestimprovementscanbemade.

Basedonthefollowingsurveyquestions:

Transparency:"Inyouropinion,howtransparentisyourcompanyinreportingitsESGimpactonthesetopicstostakeholders?"

Integrationindesicion-making:"Inyouropinion,howintegratedisenvironmentalandsocialimpactindecision-makingonthesetopicswithinyourcompany?"

Resourceallocation:"Doesyourcompanyhavesufficientin-houseexpertiseforsustainability

managementwithregardtothesetopics?"

Constructiveadvocacy:"Howactivelydoesyourcompanyengageinadvocatingforpoliciesthatsupportthesetopics?"

4.0

3.5

Businessconduct

Pollution

Ownworkforce

Climatechange

TIRAscore[1-4]

3.0

Overall

Workersinthevaluechain

ResourceuseandcirculareconomyWaterandmarineresources

Affectedcommunities

Biodiversityandecosystems

2.5

Consumersandend-users

2.0

TransparencyIntegrationin

desicion-making

Resourceallocation

Constructiveadvocacyforimpact

.Environment.Social.GovernanceSource:SurveybyRolandBergerandPotloc

10|Maturityofimpactgovernancestudy

2Transparency

Only26%ofcompaniesbelievetheyarefullytransparentwhenitcomestotheimpacttopics

Average

Responsestothesurveyquestion,"Inyouropinion,howtransparentisyourcompanyinreportingitsenvironment,socialandgovernance(ESG)impactonthesetopicstostakeholders?"

26%

42%

30%

▽▽

0%100%

▽▽

34%

43%

21%

45%

33%

18%

17%

58%

17%

8%

10%

41%

48%

22%

41%

35%

36%

47%

17%

20%

47%

33%

25%

75%

9%55%32%5%

38%

53%

9%

Climatechange

Pollution Waterandmarineresources BiodiversityandecosystemsResourceuseandcirculareconomyOwnworkforce

Workersinthevaluechain

AffectedcommunitiesConsumersandend-users

Businessconduct

Fullytransparent,withcomprehensivequantifieddisclosuresincl.impactacrossvaluechainModeratelytransparent,withpartialdisclosuresinreportsandlimitedpubliccommunicationMinimallytransparent,withonlybasicorlegallyrequireddisclosures

Nottransparent,withnoactivedisclosure

Source:SurveybyRolandBergerandPotloc

Maturityofimpactgovernancestudy|11

2.1Companiesaregenerallytransparentinreportingtheirinputandoutputdata,

butreportingquantifiedimpactneedsattention

82%ofcompaniesreportonsocialandenvironmentaloutput,suchasemissions,and65%report

oninput,likepoliciesandtargets,butonly44%reporttheirquantifiedimpactontheenvironment

orbroadersociety

Whilemanycompaniesaremakingstridesintrans-parency,thereissignificantroomforimprovement,particularlyinreportingonquantifiedimpact.Currently,82%ofcompaniesreporttheiroutput,suchasemissionsandotherimmediateeffectsoftheiractivities.Inputandtargetreportingarealsofairlycommon.However,only44%ofcompaniesreporttheirquantifiedimpact.D

Thisdiscrepancyhighlightsanimportantareaforenhancingtransparency.Whileitisagoodstartingpointthatmostcompaniessharewhattheyaredoingandplanning,thelackofquantifiedimpactdatameansthatstakeholdersareoftenleftinthedarkabouttheactualoutcomesoftheseefforts.Quantifiedimpactreportingiscrucialtounderstandingthereal-worldeffectsofacompany'soperations,andinturntoholdingthemaccountablefortheirsustainabilityandsocialresponsibilitycommitments.E

EQuantifiedimpact

Quantifiedimpactisthedifferenceanorganization

makesonthesociety'swell-being.Impactindi-

catorsaredifferentfrominputandoutputindi-

cators.Forexample,anorganizationmayreport

thetotalamountinvestedinbiodiversityinitiatives

(input)orthenumberofbeehivesinstalled

(output).Thisinformation,however,doesnotprovide

insightintothecontributionoftheorganizationto

thewell-beingofitsstakeholders,i.e.itsimpact.

Quantifiedimpact,forexample,wouldbethe

totallanduseandsoilqualityoftheorganization.

Itisbestiforganizationsnotonlyquantifythese

impacts,butalsovaluethem(expressthemin

monetaryunits)tocreatecomparabilitybetween

impacts.

"Wewouldlovetoreportonquantifiedimpactinadditiontothevariousoutputswearealready

disclosing.Weaimtodothisstepbystep,startingsmall