Theory Lecture
Getting ESG into a company
- takes years
- takes more than just management to make the switch
- different tasks at different org levels
- IT comes only very late in the process
- gender pay gap usually exists and people are aware of it, only then addressed
- Omnibus
- usually 30-50 IROs are material in the report
- lowest was Deutsche Post or DHL with only 7/8 material topics
Case Study
Tips
- think about own company and own emissions
- are MY emissions material now
- severity of impacts
- (scale + scope) * likelyhood + irremidiability = severity
- policies, actions and targets have to be reported on
- even if you say you don’t have anything
- metrics
- don’t have to be reported on if individual data point is not material
- material topic not covered by ESRS
- disclose additional information
- non-material topics are not to be reported on
- if you want to report on it, the topic might be material pal…
Task
- value chain
- assessment of E1 - climate change
- IRO analysis
- come up with rating methodoloy