Corporate Sustainability Insights

Corporate Water Disclosure Guidelines Corporate Water Disclosure Guidelines; Towards a common approach to reporting water issues
Clean, consistent water supply — it's essential for businesses to operate—and investors, consumers, and other stakeholders know it. They’re demanding more information on how companies are using—and conserving-- this critical resource, which presents both challenges and opportunities to companies. The UN Global Compact’s CEO Water Mandate initiative has released the finalized Corporate Water Disclosure Guidelines – a common approach for companies to effectively and intelligibly disclose the many elements of their corporate water management practice to key stakeholders.
Sustainability reporting Point of view: Sustainability reporting - is it time for US companies to consider this growing trend?
Sustainability reporting is a growing trend. Find out how leading companies are benefitting from increased transparency.
Sustainable supply chains: Making value the priority Sustainable supply chains: Making value the priority
More than two-thirds of 500 supply chain executives say it will play an important role in how they manage their supply chains through 2015, according to a PwC survey of APICS members. Learn why sustainability is the fastest growing supply chain management trend among leading organizations.
Sustainability goes mainstream: Insights into investor views Sustainability goes mainstream: Insights into investor views
What do investors think about sustainability? Are they incorporating environmental and social issues into investment practices and strategies, and will they in the future? We asked investors about these issues to learn more about their perspectives.
10Minutes on integrated reporting 10Minutes on integrated reporting
Investors have been showing increased interest in the correlations between financial performance and sustainability factors like resource scarcity, environmental performance and corporate governance when assessing a company’s future risk and growth opportunities. Is your company ready to respond?
2014 Conflict minerals survey: Where companies stand on their compliance efforts—this year and beyond 2014 Conflict minerals survey: Where companies stand on their compliance efforts—this year and beyond
With the filing deadlines required by Dodd-Frank Section 1502 rapidly approaching, in February 2014 we asked nearly 700 stakeholders about their conflict minerals compliance preparation, progress, and challenges. We found many companies continue to find compliance a challenging journey at every step: scoping, surveying suppliers, performing due diligence, and drafting filings. However, the outlook is not entirely discouraging - many companies are well on their way.
Cities of Opportunity 6: Taking the pulse of 30 cities at the heart of the world’s economy and culture Cities of Opportunity 6: Taking the pulse of 30 cities at the heart of the world’s economy and culture
Cities of Opportunity 6 analyzes the trajectory of 30 cities, all capitals of finance, commerce, and culture—and, through their current performance, seeks to open a window on what makes cities function best. We also investigate both the urbanization and demographic megatrends that shape our cities.
Evaluating environmental liabilities and their impacts on future earnings Evaluating environmental liabilities and their impacts on future earnings
Unexpected expenditures and accounting adjustments – like those arising from environmental obligations – can dramatically impact capital budgeting and future earnings. Companies have found that practices vary widely across sectors and both engineering and accounting expertise are critical in assessing environmental obligations.
Total Impact Measurement and Management (TIMM) Total Impact Measurement and Management (TIMM)
Is ‘good’ growth the expected norm? TIMM is a framework to identify a broader set of metrics to understand the total footprint of your organization, up and down the value chain.
Putting a price on value: PwC Global PE Responsible Investment Survey Putting a price on value: PwC Global PE Responsible Investment Survey
The PwC Global PE Responsible Investment Survey reveals a belief that ESG issue management is valuable - whether it’s protecting value through managing risk, or generating value by spotting opportunities.
Integrated reporting: Going beyond the financial results Integrated reporting: Going beyond the financial results
Companies may benefit from integrated reporting in response to stakeholders’ calls for enhanced disclosure of environmental, social, governance and other nonfinancial information.
Conflict minerals survey: How companies are preparing Conflict minerals survey: How companies are preparing
PwC surveyed companies to determine their level of understanding of and progress toward conflict minerals rule compliance. The results of the survey across several industries is included in this report.
Key sustainability trends driving business value in the real estate sector Key sustainability trends driving business value in the real estate sector
This article originally appeared in “US Real Estate Insights”, we highlight key drivers spurring action among real estate asset managers and how leaders are creating value for their funds.
10Minutes-on-eco-efficiency 10Minutes on eco-efficiency
Eco-efficiency can reduce costs for your company. And there are broader benefits, too: a stronger brand, greater productivity, and mitigated risk. Still, opportunities to save money while reducing your company’s use of energy, transportation fuel, waste, water, forest products or chemicals are often short-changed. Why? It’s most likely due to overlooked-but-valuable information.
10Minutes on conflict minerals 10Minutes on conflict minerals
10Minutes on conflict minerals provides information about the rule and insight into ways in which companies are addressing the associated compliance requirements.

10Minutes on environmental and social risk
Environmental and social issues are posing greater commercial risks than ever. In this 10Minutes paper we'll explore what's changing and how companies can take a more forward-looking risk approach.

Quarterly Cleantech Perspectives:
The quarterly Cleantech Perspectives features segments on renewable energy, emobility, smart cities, and tax policy, as well as a feature topic of industry significance. We'll also regularly address issues on China, given its considerable impact on the industry. See the current issue to get the latest insights from our groundbreaking project work and research in the cleantech sector.

Carbon Disclosure Project S&P 500 Climate Change Report 2012: Accelerating progress toward a lower-carbon future
The 2012 report, co-written by the Carbon Disclosure Project (CDP) and PwC, provides compelling evidence that in the absence of global or national regulation, a growing majority of the largest US companies see managing climate change as a business imperative. Based on responses to an annual questionnaire sent to S&P 500 companies on behalf of 655 institutional investors representing $78 trillion in assets, the report provides fact-based insight for executives trying to strategically manage climate change risks and opportunities.

Sustainability valuation: An oxymoron?
Considering both direct and indirect valuation methods helps analyze, prioritize and measure the contribution sustainability initiatives make to shareholder value.

Toward a common approach to reporting water issues: Corporate water disclosure guidelines
As companies face escalating risks related to water, these new guidelines and publication from the UN Global Compact CEO Water Mandate provide examples and tools for assessing water risks and opportunities, developing a corporate water profile, and better water management strategies and solutions.

The sustainability executive: Profile and progress
The role of the Chief Sustainability Officer (CSO) is evolving based on input from CSOs in 25 leading sustainability companies. The research identifies trends on how companies organize sustainability, the work agenda, key success factors, and the challenges ahead.

Sustainability goals 2.0: An evolving landscape
Setting sustainability goals are essential to a company’s sustainability strategy but they don’t always drive the change that’s needed. PwC reviewed goals set by 126 companies identified as top sustainability performers and presents and analysis and implications for setting effective sustainability goals.

Puma’s EP&L reporting highlights global business challenges
This article takes a closer look at the practical and strategic implications of PUMA Corporation’s environmental, profit and loss (EP&L) account, which takes a groundbreaking approach to costing its use of all kinds of capital.

Resilience: Sustaining the supply chain
Companies need to protect the integrity of their supply chains to avoid damage to their reputations. In this report, we outline strategies for environmental and social issues in the supply chain. A resilient supply chain requires combining both ‘play not to lose’ and ‘play to win’ strategies.

Do investors care about sustainability?
A review of investor research reveals a trend that more investors are using corporate sustainability reporting to inform investment strategies. Sustainable investing outpaces the growth rate of conventional investment assets under professional management.

Driving CO2 out of the supply chain and off retailers’ shelves
Big retailers share how they are working with their suppliers to reduce greenhouse gas emissions throughout the global supply chain.

Five management principles from companies modernizing our vehicles, buildings and electric grids
AutoDesk, Cisco Systems, Facebook, General Electric, IBM, Johnson Controls, Microsoft, General Motors, PG&E, Boeing, CBRE, FedEx, Ford, and Jones Lang LaSalle talk to PwC about their roles in accelerating efficiency in our energy, information, building and transportation systems. Stressing the importance of systems thinking, collaboration skills, and innovation capabilities needed for growth, these companies are capitalizing on both technology change and business model innovation to achieve breakthroughs in business and environmental performance.

Carbon accounting in the value chain: New standards represent a leap forward
New Greenhouse Gas (GHG) standards will enable companies to measure and manage more of their carbon emissions. The standards represent emerging accounting practices for the carbon emissions that exist along a company's entire value chain where a significant source of emissions and supply chain costs lie.

Sustainable packaging: myth or reality
While public views on the usefulness of packaging are notoriously difficult to shift, the industry has made significant steps in creating improved packaging solutions across the packaged goods value chain.

China greentech report 2012
The report provides comprehensive analysis and insight into the trends that are contributing to China's rapid rise to global greentech leader and the solutions supporting it including: cleaner conventional energy, renewable energy, electric power infrastructure, green building, cleaner transportation, and clean water.

10Minutes on managing water scarcity
Managing risks related to dwindling freshwater supply is becoming more urgent for businesses. This 10Minutes discusses how companies can prepare for the consequences of water scarcity by monitoring water use, evaluating risk across the supply chain, and partnering with local communities to replenish water supply.

Responsible investment: Creating value from environmental, social and governance issues
Our survey of the private equity industry indicates responsible investment will continue its pattern of rapid growth, with 94% of respondents saying they will be increasing their focus on responsible investment activities in the next five years.

Technology Forecast: Building sustainable companies
A combination of metrics and information technologies are creating visibility and feedback to close the loop on environmental and social information to drive sustainability transformation.

Factoring sustainability into IPO planning
Forward-thinking companies are anticipating sustainability issues up front, establishing a strategy, and building them into their business plans to steer the enterprise through the changing sustainability landscape for the long term. Those who have their sights set on an IPO can assess these trends and incorporate sustainability concepts early in their planning to set the right course for a successful offering.

Sustainable growth: 14th Annual Global CEO Survey
We asked more than 1,200 senior executives to share their perspectives on “good growth” - growth that is financially, environmentally, and socially more sustainable. From their responses, five key challenges emerged.

Creating value from corporate responsibility: Does your reported data get the respect it deserves?
Companies are disclosing unprecedented amounts of information about their corporate responsibility commitments and goals. But because these are newer disciplines, corporate responsibility and sustainability reporting efforts often don’t have in place the time-tested and rigorous processes that are ubiquitous in other areas of the business. This paper gives examples of what to look for and why companies should make sure they are reporting data that is investment grade.

Green products: Using sustainable attributes to drive growth and value
The demand for sustainable products is growing significantly. Being sustainable can drive new growth that capitalizes on a rising demand for green products. Sustainability should create business value through lowered cost, reduced risk, enhanced customer value, revenue growth, new products and markets, and motivated work force. PwC offers this publication to highlight actions that companies should consider in using green products to drive revenue.

A framework for greenhouse gas reporting
Regulatory and market pressures are forcing more companies to measure, disclose, and reduce greenhouse gas emissions. However, there is inconsistency in the practice for reporting emissions,which challenges investors and other capital providers as they seek the information most relevant to them. To help address these demands, the following publication provides a framework and sets forth a vision of what our "statement of greenhouse gas emissions" could include.