Beruflich Dokumente
Kultur Dokumente
Corporate Citizenship
Corporate Sustainability
Sustainability Reporting
2009
Reana Rossouw
Next Generation Consultants
Overview
• The basics and definitions
• Responsibility vs Irresponsibility
• Sustainability Trends
• Sustainability in Practice – Case Studies
• Strategy Development, implementation
and integration
• Reporting
• Frameworks and Compliance
The Basics
Organisations today faces a three
fold pressure to succeed:
• To be:
–More
innovative and
competitive
–More
productive and
profitable
–More
responsible
and
sustainable
Sustainability Reporting
…is an organisation’s
public account of its
economic,
environmental and
social performance in
relation to its
operations, products
and services.
• Note: Organisation
includes corporate,
governmental and non-
governmental
organisations
*www.krikor.info
Doing well by doing good - CSI
Doing well by being good – CSR
Ensuring survival – Sustainable Development
Sustainability Framework
Corporate Responsibility
Managing risks and impacts
across Economical, Social,
Environmental dimensions
Corporate
Sustainability
www.naturalstep.com
What drives business
sustainability?
• Sustainability
– Meeting the needs of the
present without
compromising the ability of
future generations to meet
their own needs
• Triple-bottom-line (TBL)
– Considers, measures and
refers to achieving a
balance between
integrated (economical)
financial, social and
environmental contributions
and performance to society
www.deloitte.uk
Definitions (cont’d)
• Corporate sustainability
– A business approach to create
long term shareholder value
by embracing opportunities and
managing risks derived from
economic, environmental and
social developments
• Sustainability reporting
– Generic term for extra-non-
financial reporting. Refers to
the account an organisation
gives to describe its
performance on a number of
sustainability dimensions such
as economic, environmental,
social, ethics, governance,
product and market
responsibility, performances
and impacts.
Definitions (cont’d)
• Corporate Citizenship (CC)
– Considers the rights and responsibilities of companies within a
broader societal context relating to:
• Managing the enterprise – how efficiently and ethically the
company governs, controls and manages its operations
• Workplace practices – how it manages its employees, workplace
conditions and employment practices
• Third party interactions – how it engages external stakeholders in
the company supply chain, marketplace, government and community
• Environment – how it controls its impact on the environment
• Transformation – how South African companies meet their
obligations to help all citizens become meaningful economic
participants
• Product and market stewardship – how it markets, what it
produces, how it goes about taking product to market and owning up
to the promises made in marketing and product development
Definitions (cont’d)
• Corporate governance
– Generally refers to the process by which organisations are
directed, controlled and held to account. It encompasses
authority, accountability, stewardship, leadership, direction and
the control exercised in the organisation
• Corporate (Social) Responsibility (CSR) (CR)
– A good corporate citizen (a responsible one) is one that has
comprehensive policies and practices in place. These enable it to
make decisions and conduct its operations ethically, meet legal
requirements and show consideration for society, communities
and the environment.
• Corporate Social Investment (CSI)
– Refers to a company’s contributions to society and community
that are extraneous to its regular business activities.
Definitions (cont’d)
Corporate
Competitiveness
Corporate Social
Responsibility
Investor
Social demands SRI –
Accountability - philanthropy
ethics corporate
Voluntary citizenship
Regulation
Responsibility and Sustainability Pathway
Innovation
Compliance
Reputation Connectivity
Risk Stakeholders
Management
Responsibility and Sustainability Pathway
Innovation
Licence to Operate
Revenue Protection
Freedom to Operate
Framework
• Eight core characteristics
– Understanding society: understanding the role of each player in
society – government, business, trade unions, non governmental
organisations and civil society
– Respecting environment: considering the cost of natural economics,
placing a value on natural resources and calculating benefits
– Building capacity: participating in partnerships and creating strategic
networks and alliances
– Questioning business as usual: challenging the way of doing things
and being open to new ideas
– Shareholder relations: identifying stakeholders, building relations,
engaging in dialogue and balancing demands
– Strategic view: taking a strategic view of the business environment
– Harnessing diversity: respecting diversity and adapting to different
situations
– Quality control: feedback on the effectiveness of the CR process,
communication and training programs should be an integral part of CR
quality management
Driving Forces
SRI
Investor Government
Demands Pressure
Green
Buying Corporate Regulation
Responsibility
and
Sustainability
Consumer
Demands
Public
Public Pressure
Confidence
CSR and Sustainability Guides
Corporate Responsibility and sustainability implementation
Corporate Corporate
responsibility and Innovation, Production, Distribution sustainability
sustainability performance
strategic Social Capital Management management
management
Stakeholder Engagement
Corporate Responsibility and Sustainability principles, best practices – case studies – trends
Reference sector specific CSR/CS Systems
Emerging Frameworks
TBL - CS Framework
Market
Impact
Social
Industry Impact
Product
Impact
Clients SUSTAINABILITY
SUSTAINBILITY Brand
Impact
Economic
Suppliers Environmental Impact
Impact
Product
Customer Access
Relations
Market Stewardship
Supplier Product
Relations Social Impact Knowledge
Product
Broker Management
Relations
Brand Stewardship
Product
Shareholder Distribution/
Relations Marketing
Pricing Sales Practices
Practices
Community
Relations
Marketing Communication
Sponsorship & Public
Practices Practices
Investor Relations Practices
Relations
Stakeholder issues
Stakeholders Key Issues
Shareholders Return on Investment
Corporate Governance
Consumers Price/Value
Easy access to products/services/ distribution
Quality of product
Advertising policy
Business Partners Jobs sustained
Payment of bills
Technology transfer
Responsible Investment
Products Responsible Drinking
Services Responsible Consumption
Environment Stakeholders
www.greenconsumer.com
The future …
• THE FUTURE….
– CS will continue to spread across the supply chain and across
borders. Climate change, urbanisation, and poverty are global
challenges that require global solutions. With their capital, power,
and innovative potential, firms have a moral responsibility to help
solve these problems. As a result, CS has to consider an ever
increasing range of social and environmental factors from around
the globe. Finally, globalisation results in an intensified scramble
for resources, capital, labour and market share. CS helps
companies to raise their attractiveness as a customer, partner,
employer, or supplier.
Finding Solutions
• CS is no longer just about being good, managing the public image,
or improving products: Sustainability and efficiency initiatives save
costs and increase the value of the company. The FTSE4Good
Index and the emergence of external CS rankings highlight how
companies are increasingly assessed in terms of their
sustainability and CSR activities.
• Solution-oriented CSR is the key vehicle to promote sustainability.
CS could be the business blueprint for the future. It will reshape
business ecosystems, changing the way companies are organized
and engage with their stakeholders. In a customer-driven
economy, CSR will be actively managed, an integral part of
company strategy, and a hard factor for company success. It will
impact the nature of competition, foster the development of
sustainability related innovations, and facilitate the emergence of
new, more successful, business models. As companies are forced to
become more socially and environmentally responsible CSR will
move into boardrooms and tighten its influence on decision-making
processes. For the future world of business, CS is clearly not a
short-term phenomenon, but a trend-driven necessity.
Fad or Trend?
• A new class of consumer* –
sustainability consumer
– 30% of adults in the US
– 40% of adults in Europe
– “people who value wealth, the
environment, social justice, personal
development and sustainable living
– Make purchasing and charitable
decisions based on their own morals –
morals they expect the corporations
they buy from to respect
– Sustainability consumers are behind
the international expansion of organic
food sales
– Sustainability investors make 50% of
all investment decisions and are
driving socially responsible
investments
* www.ethicalconsumer.com
CSR Monitor 2007 – Global Study*
• Key Findings
www.greenbiz.com
Ethical Consumers
• Ethical Consumers worry about…
– Organic meat, produce and baby food
– Fair Trade coffee, tea, bananas,
chocolate, honey
– Paper/Timber certified as sustainably
managed by the Forest Stewardship
Council
– Energy-efficient light bulbs and
renewable energy
– Unleaded petrol and low-sulphur
diesel
– Recycled paper
– Landfill and the management of
natural resources such as water, the
environment and healthy food
But seriously how serious?*
• Marks & Spencer – Plan A
– Business wide 500M Pound eco-plan
• Carbon neutral, no waste to landfill, extend sustainable sourcing,
set new standards in ethical trading and help customers and
employees live a healthier lifestyle
• Tesco’s – “making sustainability a significant driver of consumption” 500 M
Pound plan
– Developing a carbon counter “carbon calorie” value of all products,
introduce green loyalty card points for customers who buy organic,
fairtrade and biodegradable products, increase range of energy-efficient
goods
• MacDonald’s health drives pays off – sales growth of 5.8% since
introducing new advertising campaign introducing healthy eating and
exercise
• Danone, Kellogg’s, Kraft, Nestle, Tesco, PepsiCo, Morrisons have
launched 4m Pound campaign to promote GDA labels (guideline daily
amount) for healthier eating – committed to produce more responsible food
products
• Kellogg’s Special K products have become mega brands with over 500m
Pounds in retail sales per year – Special K bars 286m Pounds per year –
10 000 steps per day has increased brand awareness and market share by
more than 35% - “being a responsible corporate citizen is working for us”
* Food Review – February 2007
More examples
GlaxoSmith GlaxoSmithKline believes slashing prices and
Kleine sharing patents will help the one in six people in
the world suffering from a neglected tropical
disease
Stage 3 Stakeholder
Coherence
Innovative Engagement and Management
Stage 2 Functionality:
Capacity
Engaged Philanthropy, community relations
Environmental protection
4
Strategic Stage 2
Realign strategy to address Compliance Stage
business practices Policies, Reputation Management,
Competitive Edge Risk Management
King II, JSE SRI, GRI, BEE, etc.
3
Managerial Stage
Standards – Past PR &
Communication
Development of Citizenship
Outside In/Inside Out
Stage 1 Stage 2 Stage 3 Stage 4 Stage 5
Compliant Engaged innovative Integrated Transforming
Responding Citizenship Jobs, Profits & Philanthropy, Responsible Sustainability Change the
to society: Concept Taxes Environmental to or Triple Game
Inside Out Protection Stakeholders Bottom Line
– Senior Management
commitment and understanding
– Establishing sustainability
objectives
– Leadership on key issues
– Establishing partnerships
– Integration of sustainability
throughout the Organisation
– Sustainability management
systems , measurement and
reporting
– Framework for stakeholder
engagement
– Enabling innovation
– Building capacity
– Effective corporate governance
What is good citizenship?
What are corporate responsibilities?*
• Ethics, governance and acting
responsibly
• Responsibility towards society
• Serving broader stakeholder
interests
• Good HR Practices and
employment equity
• Good environmental practices
• Product and market
stewardship
• Focus wider than the pursuit of
profits
• Assist government with socio-
economic agenda
• Ensuring long term business
survival
*Corporate Citizenship Handbook
Inhibitors of Good Citizenship
• Lack of financial resources
• Lack of time to understand and implement
• Poor awareness and knowledge of the
subject area
• Lack of skills and understanding of the
subject area
• Poor management buy-in in the importance
of responsible business practices
• Employees not interested – see it as a
burden
• No real business benefit evident to
executive management
• Poor executive support
Its really very simple …. sustainable and
responsible business practices means…
• Discontinuing product offerings that are considered harmful but not
illegal
• Selecting suppliers based on their sustainable business practices
• Choosing manufacturing and packaging materials that are the most
environmentally friendly
• Providing full disclosure of product content
• Developing programs that support employee well being
• Establishing guidelines for marketing to children
• Providing increased access for disabled populations
• Respecting privacy of consumer information
• Developing process improvements such as eliminating the use of
hazardous waste materials
• Ensuring everybody can afford your product
Is this serious stuff?
Is anyone paying attention to this?
• Sustainability strategy and management
– Anglo American, Anglo Platinum, Exxaro, Kumba, Liberty, Mondi, Pick &
Pay, Santam
• Stakeholder engagement
– Engen, Sasol, Exxaro
• HR management and development, skills development and training,
BEE & Transformation
– Old Mutual, Rand Merchant Bank, Liberty Group, Absa, Engen
• Enterprise Development – Anglo Plat & American
• Customer Care and Satisfaction – Nedbank & Liberty
• Supply Chain Management – Metropolitan, SAB
• Emissions, air pollution and carbon footprint – ArcelorMittalo, Exxaro,
Mondi
• CSI – Absa, Engen
• Energy use, efficiency and renewables – Anglo American, Engen,
Exxaro
If its any consolation…
It’s a journey.
Some of us are starting out
Some of us are re-aligning and re-focusing, re-adjusting
Some of us are perfecting
Some of us are benchmarking already.
Standards & Compliance
Frameworks & Guidelines
Industry Initiatives
Refer to Handout
Laws and compliance
International Local
Prescribed laws, •Universal Declaration of Human •SA Constitution & Bill of Rights
aspirational principles Rights •Companies Act
conventions and •International Labour Organisation •Basic Conditions of Employment Act
standards (ILO) Standards •Labour Relations Act
•ISO 9000 •Occupational Health & Safety Act
•ISO 14001 •National Environmental Management Act
•OHSAS 18000 •Mineral & Petroleum Resources Dev. Act
•OECD Guidelines •National Water Act
•Ecocert •Directors Fiduciary Duties
•Fairtrade and Ethical Trading Initiative •Common law & judicial precedent
•Kyoto Protocol •NOSA grading
•Equator Principles •National Small Business Act
•AA1000 •Environmental Management Act
Stakeholder Management
Engagement Systems
Reporting and
Verification
Let’s make it work!
• Engaging with stakeholders
– By obtaining input and feedback, management
systems can be developed and changed
• Embed management systems and actions
– Developing a framework to translate policy into
management systems and actions, and to entrench
responsible and considerate behavior across all
management structures
• Reporting should follow performance
– Reporting becomes a logical extension of responsible
citizenship practices, using it as a tool to support the
process, focusing on issues that are material, setting
targets derived from action plans and tracking
performance
Sustainability Process
1.
Identify
Stakeholders
2.
10.
Initial Identification
Assess, Redefine and re-map
Of material issues
3.
9.
Determine and define
Measure, monitor
Engagement, objective and
And assess performance
scope
Stakeholder
Engagement
8. 4.
Operationalise Establish engagement
And internalise learnings Plan & period schedule
7.
5.
Understand material
Determine and define
Aspects, identify opportunities
Ways of engaging that work
And risk 6.
Build and strengthen
capacity
Sustainability Process (1)
http://www.wbcsd.org/web/images/case/Alcoa/sustainability-process.jpg
Sustainability Process (2)
www.fmcg-sustain.com.au/.../approaches/
Sustainability Process (3)
Sustainability Process (4)
www.melbournewater.au
Case Study: SAP
Strategic • Strategic Sustainability is:
– integral to the business model and fundamental
Sustainability to the business
– a source of differentiation, builds organisational
reputation with key stakeholders and helps
branding
– gives a leading edge through innovation,
patents, licences, low cost, speed to market and
first mover advantage
– hard to copy
– builds margin and returns via increased prices,
lower costs, lower assets; and importantly
– it is likely to be specific to the company, in the
organisation’s upstream business processes
and is often externally focused
• Tactical Sustainability, on the other hand, is:
– an ‘add on’ and does not impact core business –
every company can do it. It is not a source of
differentiation; it offers no real leading edge (and
in the case of carbon will become purely a
compliance issue), and is easy to copy by
competitors. It does not build margin because all
firms use it and customers can compare and
bargain. Tactical Sustainability is likely to be
generic to the industry, in the organisation’s
downstream processes and often internally
focused.
What Should You Do?
• Develop Capability:
– Sustainability is becoming more important. Organisations need to develop the
capability to scan the external environment for changes in legislation, pressure
from key customers, consumers and competitors, cost increases in key inputs,
technology opportunities, etc.
• Bottom Line Focus:
– During this economic crisis, economic performance is even more important. Set
sustainability strategies with higher expectations of economic benefits and
focus on those sustainability initiatives that attract customers and consumers,
and address costs, without being capital intensive.
• Link to Business Strategy:
– Consider how your approach to sustainability aligns with your overarching
business strategy and differentiates your offer and market position from your
competitors. The more strategic your approach, the greater the benefits will be.
• Set Targets:
– Research / develop targets, measures and controls and report regularly.
• Resource Appropriately:
– If you have a sustainability strategy, allocate good people, assign clear
responsibilities, clarify priorities, coordinate/simplify the multiple initiatives ,
and share/replicate successes.
• Build Capacity:
– If you don’t have a sustainability strategy, educate managers and seek out best
practice (including results), pilot various approaches and demonstrate results,
audit key areas to identify improvement opportunities, prepare a strategy to
prioritise and coordinate the overall approach.
Design and execute an implementation plan
• Develop objectives and communicate objectives (communications)
• Review organisational structure to provide for new processes and
systems (human resources)
• Create committees for specific development areas, and ensure it is part of
job descriptions. Reward systems should also be developed.
(management)
• Business planning must be modified to reflect new priorities
• Management information systems must be enhanced to reflect new
information requirements (information technology)
• Marketing activities require enhanced market research efforts, which
influence the way products are designed, produced, packaged, marketed
and promoted (marketing & sales)
• Production processes and operating procedures must be assessed
against regulations, industry practices or new standards (production)
• Regulatory requirements must be identified (corporate affairs)
• Managers responsible for procurement must reassess (buyers) their
choice of suppliers, to ensure sustainable and responsible objectives are
being met right throughout the supply chain
• Financial planning should consider capital requirements for process
changes and the effect of new mechanisms (finance)
www.cadbury.com
Effective Sustainability Management
• Be sure to get approval and buy-in from the executive
• Appoint a champion to drive the process
• Engage senior management and make them understand the rational for
the company’s sustainability agenda
• Make sustainability issues relevant for the management team in the
context of their business operations
• Ensure that they are involved in co-creating the companies sustainability
policies, criteria and measures
• Fine-tune, with management a population of sustainability measurement
indicators that are appropriate and relevant for the business
• Agree on targets against which to be measured in relation to each
sustainability indicator
• Embed the process in the organisation’s management system in a rigorous
and structured way
• Measure, monitor and provide feedback on a regular basis
This is going to cost money…
• Indicators of performance
– Realistic levels of
expenditure (how much?)
– Expenditure within the
definition of CR & CS
– Continuity of expenditure
– Staff participation
– Partnerships
– Stakeholder participation
– Application of non-cash
resources
– Reporting on outcomes
– Reporting on business
benefits
www.dfic.co.uk
Stakeholder Engagement
Stakeholders
Customers
Owners Media
Employees Consumers
Shareholders/
Suppliers
Investors
Local
Communities Corporation Financiers
Local
Society
Authorities
Provincial
Lobby Groups
Government
National
Environment Future Government
Generations
Stakeholder
Engagement and
Management
• Identify all stakeholders
• Find out what are the
imperatives
• Define the key drivers
(needs and expectations)
• Enter into dialogue
• Understand the challenges,
obstacles and conflicts
• Develop indicators of
performance
• *www.stakeholdermap.com
Coca Cola
Stakeholder Engagement Methodology
*www.cocacola.co.uk
Key Challenge
1. Failure to identify and engage with stakeholders is likely to result in sustainability
reports that are not suitable and, more damaging, that lead to poor performance by (a)
damaging customer satisfaction and perceptions, (b) adversely affecting employee
motivation and morale, (c) damaging relationships in the supply chain, and (d) possibly
compromising an organization's reputation with the wider community.
2. Balancing stakeholder expectations in a way that does not compromise the long-term
sustainability of the organization.
Stakeholder engagement should inform
future business strategies
• It assists with priority
determination
• Confirms material risks
• Set sustainable development
policies and objectives
• Developed by internal
stakeholders in response to
external stakeholder
expectations
• Responses to stakeholder
issues through policies and
strategies must be clear,
concise and measurable –
determine level of aggregation
www.gsk.com
Determining Risks, Impacts,
Targets
Materiality
Determine Risks
Materiality, Impact & Risk
www.kovet.hu
Materiality (1)
www.segro.com
Materiality (2)
www.merck.com
Materiality (3)
www.intel.com
Materiality (4)
www.omron.com
Risk Profiles (5)
www.gtnews.com
AIG Risk Profiling (6)
www.aig.com
Core - Basic
Working with indicators (1) Specific - Basic
Marketplace Marketplace
•Customer complaints about products and services •Complaints about late payments of bills
•Advertising complaints upheld •Average time to pay bills to suppliers
•Upheld cases of anti-competitive behaviour •Proportion of suppliers and partners screened for human rights
•Customer satisfaction levels compliance
•Provision for customers with special needs •Proportion of suppliers and partners meeting expected
Environment standards on human rights
•Overall energy consumption •Perception of the company's performance on human rights by
•Water usage its customers
•Solid waste produced by weight •Proportion of company’s managers meeting the company’s
•Upheld cases of prosecution for environmental offences standards on human rights within their area of operation
•CO2/greenhouse gas emissions •Perception of the company’s performance on human rights by
•Other emissions (eg Ozone, Radiation, SOX, NOX etc.) its employees
•Net CO2/greenhouse gas measures and offsetting effect Environment
Workplace •Use of recycled material
•Workforce profile by Gender •Percentage of waste recycled
•Workforce profile by Race Workplace
•Workforce profile by Disability •Pay and conditions compared against local equivalent averages
•Workforce profile by Age •Workforce profile compared to community profile for travel to
•Staff absenteeism work area for gender, race, disability and age
•Number of legal non-compliances on health and safety and •Perception of the company's performance on human rights by
equal opportunities legislation its employees
•Number of staff grievances Community
•Upheld cases of corrupt or unprofessional behaviour •Perception of the company's performance on human rights by
•Number of recordable incidents (fatal and non-fatal)including the local community
sub-contractors
•Staff turnover
•Value of training and development provided to staff
•Perception measures of the company by its employees
•Existence of confidential grievance procedures for workers
Community
•Cash value of company support as % of pre-tax profit
•Individual value of staff time, gifts in kind and management
costs
Working with indicators (2)
Core Specific
Advanced Advanced
Marketplace Marketplace
•Social impact, cost or benefits, of the company’s •Customer loyalty measures
core products and services •Recognising and catering for diversity in
advertising and product labelling
Environment
•Environmental impact over the supply chain Community
•Environmental impact, costs or benefits of •Project progress and achievement measures
companies core products and services •Leverage of other resources
Workplace
•Impact evaluations of the effects of downsizing,
restructuring etc.
Community
•Impact evaluations carried out on community
programmes
•Perception measures of the company as a good
neighbour
Fast Track Learning
Corporate Responsibility Mistakes
• Lacking vision
– It is not about “where are we now and what might we do about CR”.
– It is about “where do we want to be in 10 years time”
– Then it’s about “what and how do we need to change to bring about our vision for the
next ten years”
• Oblivious to the scale of required change
– The magnitude of change, the required new creative and innovative thinking is not
about selectively modifying existing business practices
– It is about new, more responsible and smarter ways to create shareholder value and
wealth
• Sub strategic
– It is not a staff function at a sub-strategic level with little connection to the strategy of the
business, its core competencies and capabilities or management know-how
– It requires an understanding of the significance of the range of issues that contribute to
CR and the ways that it may affect business. This means to address the possibility of
changing systems in the core of the business, changing incentive systems,
changing the focus of decision-making, and management systems in the core of
the business while implementing CR projects in specific business units
CR Mistakes (cont’d)
• Unsophisticated view of CR
– Many companies do not separate the two roles of CR – protecting the assets of the firm
and providing a basis for the creation of new value
• Inability to hear outside voices
– CR demands new views from a range of stakeholders. With no clear distinction between
value protection and value creation, it is not easy to engage stakeholders in appropriate
ways, to ask them appropriate questions and to listen, understand and adhere to their
suggestions
• Sticking with old managerial competencies
– Few have recognised that the competencies required in the past may not meet the
needs of the future. I.e. stakeholder engagement, product development, environmental
management, risk management are new management skills development areas
• One worldview approach
– Many CR programs, focus only or a company’s home country specific compliance
requirements. This does not do justice to the real difference between CR agendas across
countries, or specific communities and stakeholders. Excessive uniformity is an almost
universal mistake in CR.
CR Mistakes (cont’d)
• Uneven approach
– Making substantial commitment and achieving good CR performance in
some divisions, or business areas, while other parts of the company
might view it as irresponsible. E.g. many companies have made carbon-
neutrality pledges without tackling other big CR issues such as child labour or
unsafe working conditions.
– In doing so they often create the impression that their CR are driven by image
considerations rather than a deep-seated conviction that requires CR as a
core business asset.
• Non-participative management
– Many CR programs have been formulated and implemented through top-
down directives, not matched by the requirements to make CR a part of
company culture and procedures.
– Best practice requires companies to manage CR through a network of
‘change champions’ but this is rarely practiced
• Failure to see CR as innovation
– The failure to see that CR is best practiced on a continuous innovation
process that links CR to a company’s business model. Many companies
are seeking to be more innovative for competitive reasons, yet few regard
their CR programs as directed to value protection or value creation or as
innovation in its own right.
Working with actual reports
and strategies
Practical Session
Best Practice
• Reana Rossouw
• Next Generation Consultants
• Specialists in Corporate Responsibility and Social Investment and
Development
• Tel & Fax: (021) 9766291
• E-mail: rrossouw@mweb.co.za
• Web: www.nextgeneration.co.za
Please note: