APPENDIX 6

The Business Case for ESG

Short-Termism?

At the time of writing this book, many organizations, particularly in the SME sector, were struggling with the impending “hike” in sustainability reporting, not to mention practical measures required to secure “wins” across the diverse areas of “E,” “S,” and “G” concerns. In developing a rational—and costed—responses to new demands, managers must build the internal business case for action. In reality, this is not as complex as it may at first seem. Beyond that, they need to ensure ESG issues are factored-in to individual business cases at the tactical level.

To determine ESG stance (see Chapter 5), senior managers carefully assess their business context and associated corporate plans and how ...

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