1. Sustainability Assessment: The Way Ahead for Corporate Reporting

2. Single Line Financial Reporting provides information to : Shareholders Shareholders Potential Investors Potential Investors Boards of Directors (governance) Boards of Directors (governance) Management Management Financial Institutions Financial Institutions Suppliers Suppliers Taxation Authorities Taxation Authorities Etc Etc

3. TBL report prepared using GRI Guidelines will demonstrate a company’s commitment to: Sustainable Development Sustainable Development All its Stakeholders All its Stakeholders Open and transparent communication Open and transparent communication Measure and report on its progress to sustainability Measure and report on its progress to sustainability As well as its appreciation of its short term risks and its interfaces with the environment and the community at large

4. “Sustainability is measured as the probability of activities being able to continue without damage to the environment or society and ensuring ongoing economic feasibility. The probability is determined by evaluating the risk of damage to the environment and society over time with full sustainability being considered to be achieved when there is <5% risk of damage over 1000 years”

5. Steps in Sustainability Assessment Scoping Scoping Sustainability Limitations Sustainability Limitations Inventory Inventory Impact and risk analysis Impact and risk analysis Assessment of sustainability Assessment of sustainability Mitigation measures Mitigation measures On going refinement and development On going refinement and development

6. Dow Jones Sustainability Index Ethical Investors Ethical Investors Assessment Assessment On going auditing On going auditing Performance Performance Limitations Limitations Risk assessment is Tactical rather than Strategic Risk assessment is Tactical rather than Strategic

7. Benefits of Managing Sustainability Issues Better risk management Better risk management Cost savings Cost savings Better management of intangible assets Better management of intangible assets Extended corporate governance Extended corporate governance Performance culture Performance culture Continual improvement through innovation Continual improvement through innovation Recognition and management of key stakeholders Recognition and management of key stakeholders

8. Sustainability Assessments’ Benefits Future risks identified and quantified Future risks identified and quantified Mitigation of risks more accurately determined Mitigation of risks more accurately determined Strategic plans developed with more complete knowledge Strategic plans developed with more complete knowledge Future Proofed Future Proofed Understanding of sustainability issues for its future Understanding of sustainability issues for its future Knowledge will generate opportunities Knowledge will generate opportunities Leadership in corporate sustainability = intangible assets increase Leadership in corporate sustainability = intangible assets increase

9. Sustainability Assessment will Future Proof by: Ensuring access to finance Ensuring access to finance Ensuring innovation is embedded in the company Ensuring innovation is embedded in the company Having a future oriented information system for planning and policy development Having a future oriented information system for planning and policy development Ensuring the maximum return on its Ensuring the maximum return on its Economic Capital Economic Capital Social Capital Social Capital Natural capital Natural capital