PRESS KIT

PUMA’s Environmental Profit And Loss Account

Three-Stage Development Process

PUMA’s Environmental Profit and Loss Account (E P&L) is a long-term, three stage process to
consider PUMA’s and its supply chain’s environmental, social and economic impacts, ultimately
leading to the development of an all encompassing Environmental, Social and Economic Profit and
Loss Account.

STAGE 1 – First Results revealed the economic values for the environmental impacts of

 GHG emissions
 water consumption

STAGE 1 – Final Results will reveal the economic values for the environmental impacts of:

 Acid Rain Precursors (Sulphur Dioxide, Nitrogen Oxide and Ammonia)

 Smog Precursors (Nitrogen Oxide, Carbon Monoxide, Particulates)
 Waste
 Impacts on land-use

PUMA has commissioned a scoping study on volatile organic compounds to access the ability to
include them into the E P&L.

 Completion of PUMA’s Environmental Profit and Loss Account

STAGE 2 will see the inclusion of social impacts in sustainability and could include:

 Decent/ Fair Wages Health & Safety

 Working Conditions
 Standard of Living
 Security and Stability
 Empowerment
 Community Cohesion
 Human Capital
 Diversity and Gender Equality
 Health & Well-Being
 Cultural Heritage

The development of this stage requires the collaboration with other corporate and civil society
stakeholders in tackling the complexities of the social issues.

 Completion of PUMA’s Environmental and Social Profit and Loss Account

STAGE 3 will complete the other side of the equation, focussing on some of the beneficiaries of the
economic impacts from PUMA’s operations. This could include;

 The creation of jobs

 Wages
 Total tax contributions
 Indirect tax payments
 Indirect and Induced employment
 Indirect and Induced output
 Productivity and efficiency gains
 Business creation and growth
These benefits will then be offset against the environmental and social costs calculated in Stages 1
and 2. Stage 3 will require a strong collaborative effort to develop robust valuation methodologies
and approaches. This challenge will have resonance with the corporate sector as more and more
companies actively undertake similar analyses throughout their supply chains.

 Completion of PUMA’s Environmental and Social and Economic Profit and

Loss Account