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This article is part of a series on “The ROI of Sustainability,” written with the support of MeterHero. MeterHero helps companies and organizations offset their water and energy footprints through consumer engagement. To follow along with the rest of the series, click here.

At Sustainable Brands 2015, we asked thought leaders todefine the ROI of Sustainability in their words. In this video, Darren Beck of Sprint shares some thoughts:

https://youtu.be/KOcshdyaWWE

About Darren Beck: Darren Beck serves as Director of Environmental Initiatives & CR Innovation for Sprint. He is responsible for driving initiatives at Sprint that help reduce environmental impact while enhancing the company’s reputation and its bottom line. Darren achieves this by advising a range of working teams focused on areas like waste reduction, water conservation, sustainable packaging, responsible procurement, and ‘winning with corporate responsibility’ in business sales.

Darren also is responsible for developing an innovation pipeline for Corporate Responsibility (CR). He works with partners inside and outside the company to identify "shared value" opportunities that generate new streams of revenue for Sprint while helping to create a better world. Darren has an MBA from the University of Kansas and brings more than 20 years of experience in marketing, business development, strategy and corporate responsibility to his current role.

By Maanya Condamoor

A few weeks ago, I had the opportunity to attend a COP21 Simulation put on by Sciences Po University in Paris. This simulation was part of a larger initiative by the French negotiators to increase citizen and youth involvement and awareness of the COP21 negotiations happening in Paris this December.

The theme of the conference was "Make it Work," and its goal was to utilize new, innovative ways of negotiation and collaboration to demonstrate ways the international community can reach its common goal of limiting global temperature increase by 2 degrees Celsius.

The final product from our simulation was shared with the French representative to the Conference of Parties (COP), Laurence Tubiana. She'll eventually bring our ideas to the COP21 Climate Talks in December, where a global climate agreement may be reached, to ensure that the voices of a younger generation will be heard.

As a Model United Nations alumnus, I jumped at the chance to participate in this simulation and potentially impact the regulatory process on an international scale. There were over 200 delegates present, traveling from as far away as Beijing, to as close as two Metro stops away in Paris. This international group gave us a more realistic feel for what the actual negotiations are probably like -- though the majority of the conference took place in English and French, it wasn’t uncommon to hear people speaking in Japanese, Spanish or Russian as you walked through the negotiation space.

I found the conference to be a whirlwind of emotions: Hope-inspiring, entertaining, frustrating and worrisome all at once, it gave me and my fellow participants a small taste of the scale and significance of the task at hand for the negotiators in December. My time at COP21 Make it Work gave me insight into three main ways I think the current negotiation process can be improved to ensure that we effectively reach an equitable international agreement:

1. Include all stakeholders (state and non-state) as negotiators, when possible

One of the major ways our simulation differed from the actual COP negotiation format was the inclusion non-state delegations, as well as the equal representation of a variety of entities from each delegation. In addition to traditionally represented delegations such as the United States, European Union, China and India, an equal number of participants represented a variety of non-state entities not traditionally included in the climate talks, from major sectors of the economy to the more abstract soil, polar regions and oceans stakeholders.

While we still have a long way to go to create an equitable world, society today has taken many more strides to acknowledge the needs of historically marginalized and underrepresented communities, and it's time the COP reflected that. Though many of the groups represented during our simulation were abstract, their presence reminded of us what we were fighting to protect, and rippling impact that our actions as humans have on the natural world around us. Ensuring that scientists and experts in these topics and regions, as well as communities facing immediate climate-related risks, have equal representation at the COP is a step in the right direction, and will give a voice to the voiceless stakeholders most impacted by climate change.

Additionally, each delegation at our conference was represented by a variety of entities with competing interests, again demonstrating the importance of all voices being heard. In my delegation, the United States, I represented an endangered territory, Everglades National Park, while others played the roles of President Barack Obama, the Environmental Defense Fund, California Gov. Jerry Brown and the American Gas Association. This gave us an interesting internal dynamic to wrangle with -- how could we reach a compromise that will mitigate environmental impacts and the rising sea levels affecting the Everglades, while protecting the interests of the American Gas Association? How could the knowledge and experience of California, a U.S. state leading in many environmental aspects, be scaled up and utilized at a national and international scale? Thinking about these questions pushed us to stretch beyond our comfort zones and find new, creative ways to achieve our goal.

2. Climate change is a pressing global issue, which will be solved through bold action, not semantics discussions

Though we tried to avoid it, our negotiations were often caught in long arguments regarding phrasing and word choice, leading to impassioned arguments and references to the Oxford English Dictionary. During these sessions, it helped to take a step back and recognize the urgency and larger picture of our task.

It does not matter to a resident of the Maldives, a country predicted lose over 75 percent of its land mass to rising sea levels by 2100, whether the resolution says “significantly” or not; when their home is underwater, they need a place to sleep, and they need it now. Addressing climate change is not something to think about for our children's or grandchildren's sake, it is something many of us living today will experience in our lifetimes, and it's time lawmakers address this issue with an appropriate sense of urgency.

3. The global nature of climate change does not have to be a burden; it can be an opportunity

One of the solutions I was most involved with during the conference was an article detailing the creation of an international eco-incubator. Best described as an environmentally themed “Shark Tank," this Green Climate Funded incubator would encourage and manage projects proposed by those living in communities impacted by environmental change. Projects would take into account the rights of the indigenous people as well as the natural environment, provide scientific expertise to project implementers, ensure long-term environmental benefit, and foster sustainable development solutions that could be replicable in other countries.

By crowdsourcing the solution to the climate change problem, this incubator would give people the power and resources needed to make change and better the world. After all, negotiators must remember that climate change isn’t going to be solved by a legal document, but through innovation and action.

After long days and sleepless nights, we were finally able to pass a text which addressed all of the issues above, and more. Now, we can only hope that the real negotiators take our suggestions into account and “make it work” in December as well.

Image credit: Nicola Jones, Original Image. This work is licensed under a Creative Commons Attribution 4.0 International License.

Maanya Condamoor is a member of the Climate Corps Bay Area fellowship, currently serving as an Environmental Stewardship Fellow at Kaiser Permanente. She graduated from the University of California, Los Angeles in 2013 with a B.S. in Environmental Science and minors in Environmental Engineering and Conservation Biology. She is passionate about conservation, corporate sustainability, and international sustainable development, and will begin her Masters in Environmental Management at Yale in the Fall.

Global consumer goods giant Unilever is leading the reporting way yet again with the publication of a first-of-its-kind Human Rights Report.

The report outlines Unilever’s goal not only to respect human rights but to actively advance them across all areas of its business. It documents areas where the company has taken significant steps forward, and assesses some of the challenges ahead. 

Paul Polman, ceo, Unilever said: “Business can only flourish in societies in which human rights are respected, upheld and advanced. People are our greatest asset, and empowering them across our supply chain is not only the right thing to do, but also ensures a sustainable future for the business.

“As we look ahead to the agreement of the UN Sustainable Development Goals in September and to the prospect of a global climate agreement in Paris at the end of the year, it is a fitting time to open an honest discussion about human rights.

“The effects of climate change threaten us all, with expected impacts hitting the poorest people and communities the hardest. They are often also those most at risk from negative human rights impacts. It is no longer enough for business to merely respect human rights. Our role must be far more active to ensure we succeed in our commitment.”

Marcela Manubens, Global Vice President, Social Impact, Unilever added: “Our ambition is to embed the promotion of human rights into every function, every role, and every corner of our organization.

“We have 172 000 employees, 76 000 suppliers and sales in more than 190 countries across the globe, with varying cultural norms and socio-economic challenges. We will know that we have been successful when all of these 172 000 people around the world understand what this agenda means in their job, and are empowered into action. We have a long way to go and we cannot do this alone - but being honest about the challenge we face is crucial to making progress.”

The report highlights key areas of progress, including Unilever’s work to empower women, its progress in the fight against sexual harassment, and addressing health and safety issues across the supply chain.

 

 

 

Traditionalists, Baby Boomers, Generation X, Millennials have all developed their own ethical standards and understanding of what is right and wrong in the workplace, according to a new briefing from the Institute of Business Ethics. 

For example, only approximately one in ten (12%) of Traditionalists agree that they would turn a blind eye on witnessed misconduct to help save jobs, compared to over a third (35%) of Millennials.

The free-to-download briefing outlines some of the differences in assumptions, personalities and management characteristics across the generational divide. These idiosyncrasies should encourage organisations to tailor their approach to business ethics, says the IBE, rather than adopting a one-size-fits-all policy.

The IBE suggests the use of ethics ambassadors as an example to achieve cross generational buy-in. Indeed, it can be argued that Millennials can make good ethics ambassadors as they are natural networkers and familiar with new technologies, but at the same time older employees may have a more established reputation for integrity.

Download the briefing here.

 

Corporations, like individuals, are never truly altruistic – in a capitalist society, individual benefit is incentivised, writes Doug Flynn of global consultancy North Highland.

It is unrealistic, and much more importantly, unhelpful to expect global corporations to be truly selfless in their approach to corporate and social responsibility. It is time to stop being ashamed of this, and time to stop awkwardly shuffling the board room chairs around this inconveniently large elephant. There is huge power in forms of social responsibility that are also self-interested. This is a reality to be acknowledged, faced and indeed embraced.

Admittedly, this approach may at first seem counter-intuitive, cold or even contradictory. Surely corporations should be expected, or even forced, to have an environmental and social conscience, regardless of whether it is in their own interests or not? Wrong. Human nature, economic theory and real world experience belie this. Corporations that truly approach CSR as an investment and an opportunity, rather than a burden, actually generate significantly superior outcomes – for the cause being supported, and for the company itself. Accept this and the possibilities become enormous for both.

Profitability and integrity can go hand in hand. Look at the Tom’s ‘one-for-one’ model (which sees a pair of shoes provided to a person in need for every pair of shoes sold) that catapulted this embryonic shoe business to global success. Then look at Paul Polman, CEO of Unilever, who staked the fate of one of the world’s largest CPG companies, and his own career, on a relentless belief that leading CSR can deliver leading results. And ever since he oversaw a doubling of Unilever’s global share price in 5 years, it’s hard to argue with him. Approaching CSR with a business mind-set actually yields superior outcomes - for everyone. Like it or not, there are limitations to ad-hoc outings of well-meaning volunteers painting the village hall once a year, or weeding the grounds of the local old people’s home. It is not to say that volunteering in this way does not have a place - it certainly does - but surely this is not always the most effective way for corporations to contribute? Volunteering should be targeted, deliberate, and skills-led. Not as random and ephemeral as those proverbial splashes of paint.

Corporate volunteering should be about professionals using their core skill-sets to make the biggest impact in the shortest amount of time - Doctors giving medical assistance, accountants providing financial advice, vets administering care. So at North Highland we have applied this approach to consulting. The model we have developed uses professionals who have skills and experience in a certain area, and combines them with causes that need those specific, specialist skills. When our consultants are not on billable client engagements, we allocate individuals or teams to work on meaningful consulting projects for the charity we are supporting at that time. These are full consulting engagements, and treated with exactly the same rigour, professionalism and enthusiasm as any other assignment. The only difference being is that the firm is not paid.

But we are not donating our time to this charity. We are not ‘giving’. This is a conscious decision, and one we have assessed and taken based on the benefit it will bring for the charity, and for us. We are incredibly excited about the difference we feel we can make to the cause we are supporting. And we are similarly enthused about the benefits this relationship can bring for us as a firm. We are supporting an extraordinary organisation this year, Regenerate, and their irrepressible social enterprise – The Feel Good Bakery (TFGB). TFGB is a fledgling business, with all the hope, expectation and trepidation that this entails. We are determined to use our consulting expertise to support TFGB in developing their strategy, growing their business and delivering what this is ultimately all about - better outcomes for the vulnerable young people Regenerate supports.

This is real, raw consulting. It brings with it enticing, motivating, stimulating experience for our consultants. It builds experience, it deepens skills, it nurtures and strengthens their sense of purpose at work. We think we can build a business where social conscience isn't an add-on, an after-thought, but is fully integrated into the way we work. And we think we can deliver meaningful, lasting impacts for our partner charity.

If my DIY skills are representative of the Consulting population, then as a profession we should never be allowed within 100 metres of a drill or a bandsaw. So although my shelves at home remain gratingly mis-aligned and my drawers, infuriatingly, don’t quite shut, we hope that our support will help our charitable partners to achieve even more than they already do.

Now, has anyone seen my hammer?

 

Doug Flynn is a consultant in North Highland’s London office with experience in the retail, travel and public sectors. Doug is working with his team at North Highland to build up the portfolio of pro bono consulting to support charities and small businesses.

 

The views of shareholders have never ranked high in the concerns of Japan’s corporate management. They are rewarded by long-term capital appreciation in the value of their stocks and expected wait quietly for that to occur. Transparency, accountability are not on any agenda.

Now a new code requires Japanese companies to appoint at least two independent directors to their board. These firms will also have to talk about executive succession plans and procedures for remuneration – something that has never happened in Japan before.

The governance code, which came into effect on June 1, is the latest in a raft of changes. The government introduced a stewardship code last year – calling on investors to seek greater dialogue with Japanese firms in which they are invested – and has also amended the Company Act.

This is the first time any Japanese government has laid down detailed rules on how firms should conduct their affairs.
In future, the details of all that’s required by the corporate governance code will normally be published right after the AGM. But because so much change is taking place in a short time – and such so many independent directors must be found – the Tokyo Stock Exchange has allowed companies to either comply or explain why they haven’t done so by the end of the year.

Japanese firms fall into two schools. Leading multinational Japanese companies with operations spanning many countries, particularly the USA, are generally aware of what’s required by foreign investors in terms of corporate governance. A second, larger group of companies, are usually domestic, very often much smaller, and quite possibly run by the founder’s family. These are comfortable with the existing system and see little need for greater transparency, accountability, or engagement with investors.

The Tokyo Stock Exchange is seeking to shame the laggards into action, with a new index of well-behaved firms. The reforms have captured the public mood: books with titles like “Changing Japan, the Poorest Nation for Return-on-Equity” grace the shelves of booksellers.

The pressure for change comes directly from Japan’s Prime Minister, Shinzaro Abe. He reckons that getting companies to change their traditional ways is a key element of his grand plan to restore vigour to the Japanese economy.

The corporate reforms, along with monetary easing by the Bank of Japan, are the most tangible elements so far of the prime minister’s programme. 

 

Picture credit: &nbsp © Tarokichi | Dreamstime.com

Renewable power is good for business and should be a priority for governments taking climate action, senior business executives and energy experts urged at the recent FIA Formula E eprix in London.

The group of sustainability and energy leaders included Formula E, IKEA, Infosys and Marks & Spencer – all partners of RE100, the global initiative led by The Climate Group in partnership with CDP to engage, showcase and support the world’s most influential companies committed to using 100% renewable power.

Speaking ahead of the final race of the season, Alejandro Agag, ceo of Formula E and recent recipient of the Individual Outstanding Leadership award at this year’s National CSR Awards, said: “Formula E is the first ever all electric cars racing series and it is extremely important to us that the cars are powered cleanly thanks to glycerine - an innovative zero emission fuel - because we know that to reach the full potential of electric vehicle benefits we need to use renewable energy. This is why it is important for us to be part of RE100.”

Mohamed Anis, head of energy and services for Europe, Infosys, which recently became the first Indian company to join RE100, said: “We’ve taken great strides in the past seven years to become sustainable across our operations, and with the renewable energy market opening up now in India, we aim to source all our electricity from renewables by 2018.”

Phil Levermore, Chairman of The Climate Group added: “We need to secure a strong agreement at the climate talks in Paris later this year, but even if we do, it won’t kick in till 2020 – which leaves us with a gap. This is an opportunity for business to show real leadership on climate by joining RE100. With more than half the world’s electricity being used by the industrial and commercial sectors, this is our chance to shift the global energy market in favour of renewable power – helping us transition to a prosperous, low-carbon future.”

There are now 20 members of RE100, including Autodesk, BT Group, Commerzbank, Elion Resources Group, Formula E, H&M, IKEA, Infosys, KPN, Marks & Spencer, Mars Incorporated, Nestlé, Philips, Reed Elsevier Group, J. Safra Sarasin Bank, SAP, SGS, Swiss Re, Unilever and Yoox Group.

The RE100 initiative launches in China this month.

George Davies, head of environmental strategy and assessment, Heathrow, talks to Ethical Performance about the crucial role he and his team play in keeping the airport safe

 

You’d think that with the noise of the planes and the number of human beings at an airport, wildlife would be in short supply at one of the world’s biggest airports. But you’d be surprised: Heathrow is teeming with both travelers and wildlife.

George Davies, head of environmental strategy and assessment, says that what’s a particular achievement is the variety of species the land is now attracting with the area - over 100 hectares - now boasting an established population of stoats. “As a predator, having this mammal present reflects how strong the ecology of the area has. It’s a very good indicator of biodiversity,” he says.
This year the airport has counted a record number of moths as well as a number of rare and notable species such as: Bee Orchids, Cetti’s Warblers and Nathusius’ Pipistrelle Bats.

The airport has recently won its Biodiversity Benchmark Award for the 7th year running too, in recognition of the sustainable management of its land and the four reserve areas open for local people to enjoy, as well as the protection of over 2,000 species of flora and fauna on its grounds.??

“Winning the award shows we’re doing the right thing,” said Davies. “We’re proactively managing the green spaces and the benchmark is not easy to get. They raise the bar year on year.”

The airport’s success is not only restricted to the furry, scaly or feathery: Heathrow also holds the last known wild population of Water Avens, a flowering plant with a distinctive purple colour, in Greater London. In addition, following on a successful trial last year, Heathrow has extended its wildflower planting areas this year, a move which will not only promote further biodiversity at the airport, and a visual treat to passengers, but also reduce the risk of bird strikes and increase safety.

Davies emphasizes that it’s important to maintain a balance across the sites because it’s important for the safety of the airport. For example, it’s not in the airport’s best interests to cultivate any bird populations. “Birds and aviation are not a good combination. We have a very clear policy of what is possible and what isn’t when it comes to creating wildlife habitats.”

Managing the green spaces at Heathrow is also primarily about safety. “It’s about maintaining the accessibility of the footpaths that cross the airport’s land as well as maintaining the perimeter fence. It’s also about managing invasive species – for example Japanese knotweed – and removing it,” Davies points out.

A lot of Davies’ time currently is focused on the sustainability aspects of the airport’s expansion proposals. While some may consider the expansion to be a rather negative environmental move, Davies believes that the proposed plan gives the airport a huge opportunity to enhance the green spaces it currently manages.

While the area Heathrow manages and owns is large, a lot of it is quite fragmented, explains Davies. Part of the new proposals have identified a corridor of green spaces that they could link. “It would be the equivalent of linking four Hyde Parks where people could walk, cycle and ride horses,” he said. The development of open water swimming pools have also been mooted as a possibility.

Water features on Davies’ agenda too. “We are reliant on an airfield free of water,” he explains. Drainage is therefore key and keeping water clean has resulted in thriving biodiversity in all three of the airport’s water catchment areas. These are to the south, former gravel extraction sites, to the west with the River Colne and to the east with the River Crane.

“We are an integral part of the environment and take our responsibilities seriously, monitoring pollution risks and supporting habitats,” Davies emphasised.

A good example of what the team at Heathrow has done is Fowles Yard, which was a former flood meadow turned concrete and aggregate storage site. This has now been returned to nature. It’s located to the west of the airport, around 500m from Terminal 5 and is open to the public – and once again now a meadow.

Davies and the team at Heathrow work collaboratively with local communities. “We use a lot of volunteers to do surveys of the land. One group we work with is the friends of the River Crane, a group of highly motivated individuals who we talk to them on a regular basis. This stretch of river is managed in line with their objectives. Water quality is very important for a semi-urban water course,” he explains.

Heathrow is also a founding supporter of the Colne Valley Park Community Interest Company, providing valuable habitats for protected wildlife as well as important community facilities. Heathrow’s work also involves encouraging community volunteering and environmental education.

While nothing is confirmed with regards to the airport’s expansion plans, it’s clear that Davies and the Heathrow team would be keen to establish another regional park if they could. A government announcement is expected later this year.
 

I’ve heard a lot about trust in business so far this year. I have been heartened by the ever wise words of Business in the Community’s Stephen Howard – “authentic business leaders inspire trust because they understand the wider purpose of business”– and dismayed by the attitudes shown at a CBI business forum where CSR was still regarded as a greenwashing/whitewashing, tick-box exercise (“How can a business pillage Monday to Friday and then paint a school at the weekend? was the answer to one of my questions about the value of CSR to the trust equation.)

Given this experience and ever more ‘bad news’ recently from the banking sector, it didn’t really come as a huge surprise to hear a new study has found the term ‘trust’ increasingly misused by companies, despite its increase in use.

Apparently, companies’ use of the word ‘trust’ has risen by a factor of eight in the past decade, indicating an increasing corporate obsession with trustworthiness, according to a study by the Chartered Institute of Management Accountants (CIMA) and co-authored by Robert Phillips.

The study maintains the focus on trust is not always backed up by corporate action. “Trust often spoken is trust rarely earned,” commented Phillips.

An analysis of the use of ‘trust’ – when referring to the concept, not the legal structure – in annual reports of FTSE 100 companies over the last decade, found that the word was mentioned just 38 times in 2005, but has climbed steadily since, appearing on 317 occasions in 2014.

Tony Manwaring, CIMA’s executive director of external affairs, said: “The concept of ‘trust’ has always been misused by companies, but the past ten years has seen it achieve staggering growth as a corporate buzzword.

“This is bizarre, because ‘trust’ is not something companies can directly control – it is an outcome. It does not work as a message. Endlessly repeat the word ‘trust’ if you want, but it will not make people trust you.”

Likewise, the phrase “building trust” appeared just once in a single 2005 annual report; in 2013 it was mentioned 18 times.
Robert Phillips said: “I would happily retire the t-word from the English language for a decade or two, allowing us time to reflect on what it really means to be trusted or trustworthy. It has been used and abused to the point of exhaustion.”

Phillips argues that to be more trusted, companies need to create “public value” as well as shareholder value, and focus on profit optimisation rather than profit maximisation. He cites banking, arguing that if a bank were to make radical changes including copying the John Lewis Partnership employee ownership model, ceasing extravagant bonuses, and levying a small charge to its retail banking customers rather than claiming to offer ‘free banking’, it would begin to earn genuine consumer trust, “and quickly address the challenge of being socially useless.”

He said: “If a firm wishes to become trustworthy, the answer does not lie with crafting narratives, managing messages or meaningless platitudes. We need actions, not words.”

And so another reporting season staggers to a close. Having worked with many clients to help them through this sometimes painful time, I know that this season is not always the easiest. From data collection and validation, ESOS energy audits, emission factor updates, giant analysis spreadsheets, filling data gaps and QA/QC, there’s often a lot of work and manual processing which goes into producing a few numbers in a flashy report.

But once you have done all this data collection and analysis, you should use it - and not just in reporting. You should be able to dig into the results to identify hotspots, track the performance of your energy saving initiatives and develop new strategies for innovation.

What we are increasingly finding is that, in many cases, spreadsheet solutions are not up to this task. As soon as a business has more than a handful of separate facilities and wants to calculate the impacts of more than a couple of metrics, this becomes incredibly complex. The required spreadsheets make it overly time consuming, error prone, and give little more insight than just getting to the final answer.

This effect has only been augmented by the new GHG Protocol Scope 2 Guidance . The revised Guidance now means that we all need to start using supplier and tariff specific electricity emission factors and including savings for contractual instruments (like Guarantee of Origin certificates). The outcome of this is that we now have to produce two numbers for our own emissions where previously we were calculating one.

The alternative to Excel solutions are web-based enterprise software. These tools attempt to harness the power of big-data using cutting-edge analytics. They have their drawbacks however: many of the tools have expensive licenses; can be inflexible to the specific data collection requirements of businesses, and are restrictive over outputs.

The advantages of taking this leap can be significant though. In building the business case for and deploying the FootprinterTM data collection and analysis system, the Total Cost of Ownership of the tool and analysis has consistently been found to be significantly less than Excel alternatives. Additionally, the results deliver a lot more value. The big-data technology turns distributed data collection into formulaic reporting templates like CDP and into simple, interpretable charts and tables which can be used to identify hotspots, track initiatives and forecast performance.

A recent FootprinterTM deployment enabled the senior director for global EHS at a pharmaceutical company to have a report of carbon and waste performance, which he can drop straight into a slide for the leadership team on a monthly basis. Previously, he used to find this a monthly headache because it was impossible for him to collect and calculate at this frequency using their Excel tool.

So, what to do next?

Three things which I think we should all have on our minds as we slump into our chairs at the end of this season are:
1. Don’t stop now – you’ve collected all the data and done all the analysis. You should use the results!
2. Improvement and innovation should be the focus – if your method for calculating your impacts doesn’t let you track initiatives and identify the key areas for innovation, or takes so long that you can only deliver the total and move on, there may be a better way.
3. Scope 2 is getting harder – the new guidance means more detailed data collection and a lot more analysis. This is going to push a lot of Excel models to the brink.

Alan Spray is a senior analyst at sustainability consultancy group Anthesis