TEMPLATE A    Creating a    case for    positive    impression TEMPLATE C    Standardized    reporting

Objective: Illustrating that sustainability is good for business.

Audience: Shareholders, employees, potential investors.

Availability: Web site, limited number of executive summaries in printed form.

Writing and Presentation: Roughly equal amount of text and graphics per page. Do not use short forms (e.g.: greenhouse gases not GHG). Explanation of some broader concepts to link business and sustainability perspectives (e.g full cost accounting) will be necessary but should be illustrated using real-life company examples. Err on the side of too little text.

1. Table of contents showing how different sections fit together (important for clarity of message).
2. Description of company — what it does, location, number of employees, where stocks are traded (illustrates the extent of company holdings and activities).
3. CEO and Chairman of the Board statement about why the company is excited about sustainability and its effect on competitiveness (identifies sustainability as a corporate priority).
4. Statement of how company values or vision, including profit and growth, are linked to sustainability (illustrates commitment and understanding of the sustainability concept).
5. Explanation of changes resulting from tracking company progress on sustainability — new expenditures, cost savings, employee training, operational adjustments, reduced/increased emission levels (acknowledge deficits in this area and indicate how things will improve in the future - e.g. payback period on capital expenditures).
6. Description of how sustainability reporting is accomplished within the company and how that relates to and affects financial outcomes and reporting (reporting team should be accountable to the Board of Directors; flow-chart or description of how financial and environmental data collection is linked to management and operational policies and programs).
7. Financial statement (summary of annual report to shareholders). Summary of company-specific sustainability challenges and achievements (requires a strategic evaluation of factors that make a difference; allows company to focus on the actions most likely to yield positive results).
8. Integrated indicators that link economic performance with environmental improvements and, where possible, employee and community well-being. (Data should be aggregated or local as appropriate).
9. Data on environmental performance.
10. Results of external financial and environmental audit.
11. Company goals and targets for coming year.