Sustainability: Capturing the value Sustainable Business Solutions

www.pwc.com/ca/sustainability
Sustainability:
Capturing the value
Sustainable Business
Solutions – How we
can help you with your
sustainable business
challenges
Sustainability: At the heart of it
We help companies across a range
of industries understand their
sustainability challenges and their
associated business impacts.
We can recognise and quantify
environmental, health, safety and
economic risks, recommend and
develop strategic value added
solutions and help implement
organisational changes and
process improvements.
Companies today are facing growing
pressure from many angles:
Economically rational benefits
for our clients include:
• the need for transparency with stakeholders
• protecting their license to operate
• consumer and community pressures
• reducing costs and improving design
• growing and changing risks to business
models and supply chains
• attracting and retaining talent, and
• increased competition
• efficiency and growth opportunities by
accessing new products and markets
Enlightened executives recognise that
sustainability is a key element of strategic
planning for the overall growth and wellbeing of the business in the long run.
Industry leaders are integrating bold,
decisive and long-range sustainability
metrics into overall corporate goals. They are
seeking to achieve sustainable financial and
operational performance simultaneously –
the economically rational choice.
• innovating through new products, services
or markets.
Our Sustainable Business Solutions team
advises clients on setting strategy; advising on
policy; risk management; operational change;
monitoring, reporting; and providing third
party assurance of their progress – all through
a sustainability lens.
“
The PwC team has been invaluable in helping us
significantly improve our sustainability reporting
which has also served as a catalyst for developing
successful strategies. Their guidance, expertise
and collaborative approach have enabled us to
engage both internal and external stakeholders in
advancing our sustainability agenda.”
- CN
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Towards sustainability leadership
Leadership through innovation
Companies are increasingly seeking to
embed sustainability in an innovative way
– linking remuneration to sustainability,
publishing environmental profit and loss
statements, or integrating financial and
non-financial reporting.
There is a logical journey for sustainability,
which gives us opportunities to work with
you across a number of issues such as:
• supply chain,
• climate change,
• green growth,
• sustainable finance,
• resource scarcity.
Leadership:
Value creation
Extending positive impact
Value erosion
Compliance:
Operational risk
Regulatory compliance
Leverage:
Product/service operating
model innovation
Relationships
Market leading strategy
Operational effectiveness:
Assets
Integrated reporting
Reduce direct impact
Employee
Organisational savings
“Eco-efficiency”
Increasing maturity of sustainability approach
Reputational risk
License to operate
Risk management
Managing for value
Strategic advantage
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Our Global Network
700 sustainability professionals in 60 countries
Dedicated sustainability team
Formally supported by another territory
Global
Canada
PwC provides industry-focused assurance,
tax and advisory services to its clients and
their stakeholders. More than 185,000 people
in over 150 countries across our network
share their thinking, experience and
solutions to develop fresh perspectives and
practical advice.
In Canada we have sustainability professionals
including engineers, foresters, biologists,
economists and accountants located in all
major centres. Contact information is provided
in the back of this document.We work with
a variety of clients, both in the public and
private sector, to:
• help define climate and carbon policy,
• provide guidance in sustainability
reporting, and
• provide specialized industry experience in
mining, forestry, utilities, energy, industrial
products, public sector and finance,
providing expertise on the unique issues
they face.
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How we can help: Our services
We offer the following services:
Sustainability strategy
Tax and the regulatory
environment
Generating, assessing and aligning your
sustainability strategy to make the most of
your EHS and other stakeholder initiatives.
Assessing your total tax impact, exposure
to environmental taxes and regulations
while advising on Scientific Research and
Experimental Development (SR&ED)
incentives to optimise your tax position.
Policy and economics
Interpreting policy impacts on your business
and working with you to quantify your
sustainability costs and benefits to better
inform your decisions.
Governance, risk and compliance
Working with you to set up or realign your
structure, policies, or procedures to reduce
risk and ensure compliance.
Assurance and reporting
Assisting you with identifying and
prioritizing material non-financial
information, performance assessment,
reporting and assurance to enhance
reputation and stakeholder trust.
Supply chain and operations
Understanding and addressing sustainability
impacts in the supply chain to help improve
your performance and meet customer
expectations.
Services
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strategy
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Climate change
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Our Sustainable Business Solutions
teams operate within a framework
based on market demand. These
services are delivered across service
lines (Assurance, Tax and Consulting
& Deals), in collaboration with our
industry specialists or other core
capabilities within PwC, such as
strategy or valuation, to address key
issues in a wide range of industries.
a
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Issues
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Sustainability strategy
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As sustainability moves up the
boardroom agenda, it is increasingly
being integrated into corporate level
strategic planning. Management
now needs to balance increased
regulation, protecting the brand and
ensuring stable supply chains, with
seeking opportunities for enhanced
performance and leveraging the
sustainability agenda for strategic
advantage.
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Climate change
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Developing and integrating a detailed sustainability vision into your long-term
strategic plan in a way that creates lasting value while also building public trust,
is a common challenge for all types of organisations.
We can help you to:
• Identify your risks and opportunities and
assess the issues that are material to your
business.
• Prioritise these issues from both a
sustainability and commercial point of view.
This will help you recognise and better
manage risk, improve efficiency, revenue
potential, growth and other opportunities.
• Map the short and long-term ambitions
related your sustainability vision, assess the
risks, and address any gaps in delivery.
• Support the alignment and integration of
your sustainability vision into your overall
corporate strategy.
“
• Support your submissions to sustainability
indices such as CDP and DJSI by helping
you to interpret the questionnaire before
submission; we’ll also identify any gaps to
help improve your position in the rankings.
• Develop and deliver a robust sustainability
program that includes prioritised initiatives,
enablers, milestones, stakeholder
engagement, key performance indicators,
and measurable targets.
What is becoming increasingly evident is
that a sound sustainability strategy protects
a company’s reputation; drives innovation
and employee engagement; it satisfies
consumers; attracts and retains top talent;
demonstrates compliance; and leads to market
differentiation – all key ingredients for longterm growth and profitability.
The PwC team was very responsive to our needs
throughout their review of Office Depot’s Corporate
Citizenship report. Their strong technical expertise
in sustainability report assurance helped us
develop a more accurate, higher quality and more
professional report. They also helped us implement
our innovative “Environmental Dashboard” to
effectively link our environmental strategy to our
environmental performance.”
– Office Depot
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Policy and economics
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The world’s economies are
increasingly realising that a more
active and diverse approach is needed
to address climate change and that
doing so through the low carbon
agenda can bring new opportunities
for both the public and private
sectors. Green growth, green jobs
and green stimulus programs are
becoming more common as policy
makers look to turn climate change
and environmental threats into
sustainable advantage.
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Climate change
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Our specialists work with governments, businesses, policy makers and
multilateral organisations to:
• Help organisations – public sector and
private – become ‘climate smart’. That
means taking full advantage of cost saving
opportunities and making sure that
business models are resilient to change
– climate change, economic change or
regulatory change.
• Manage their low carbon and climate
change goals by analysing their carbon/
environmental footprint as well as
undertaking valuations and due diligence.
• Meet regulatory compliance obligations
through credible energy and emissions
reporting and assurance. We also manage
climate change technology funds and other
government investment programs.
• Understand and quantify the
environmental and social benefits and
costs of your organisation’s current
operations and practices.
• Perform robust and transparent economic
modelling to develop and implement
sustainable green growth strategies that
consider social, environmental, economic
and tax impacts.
• Conduct studies for industry associations
to help quantify and communicate the
economic, employment and other impacts
of various industry sectors.
“
PwC has been instrumental in developing an
innovative model for the Climate Change and
Emissions Management Corporation (CCEMC)
implementation based on their core strengths in the
areas of climate change, public policy, and business
process and delivery.”
– Alberta’s Climate Change &
Emissions Management Fund
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Assurance and reporting
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More than ever, stakeholders want
to know about an organisation’s
sustainability performance and how it
is accurately reporting on its corporate
activities to reduce emissions, manage
environmental, health and safety
risks and attract socially responsible
investors. Assurance from a trusted
adviser helps to earn – and keep –
stakeholders’ trust.
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Our experienced teams can help you to:
• Identify and assess the materiality
of performance measures to your
stakeholders.
• Undertake internal audits to gauge the
effectiveness of your internal controls.
• Show leadership through sustainability
reporting and assurance. We’re familiar
with the Global Reporting Initiative (GRI)
Guidelines and our assurance work is
typically performed in accordance with
the International Standard for Assurance
Engagements (ISAE 3000). In addition we
can help you to:
• Advise on or certify your management
systems to international standards such as
ISO 9001, ISO 14001 and OHSAS 18001,
as well as specialized standards in areas
such as risk management (ISO 31000),
asset management (ISO 55000) and energy
management (ISO 50001).
• Provide independent verification of
GHG emissions to the ISO 14065 and
ISO 14064‑3 Standards for regulatory
reporting as well as offset projects.
• Benchmark and evaluate best reporting
practices within your industry or across
industries
• Select and develop relevant performance
indicators
• Develop and improve upon business and
IT systems and processes that support
non-financial reporting
“
We appreciated the professional attitude and work
that was provided by the PwC Environmental Audit
Team. The team’s collaborative approach allowed
for open and meaningful discussions around
improvements which would bring overall value to
OPG. It was a refreshing experience and we look
forward to our continued working relationship!”
- Ontario Power Generation
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Tax and the regulatory environment
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Environmental taxes and regulations
are constantly evolving as more
countries introduce them. It’s
important that you clearly understand
their impact on your existing and
planned business operations so that
you can make informed strategic
decisions and take advantage of
emerging opportunities to optimize
your tax position.
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Climate change
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Our global network of sustainability and climate
change tax specialists can help you to:
• Assess your current exposure to
environmental taxes and regulations; help
you to manage risks and optimise your tax
position from a sustainability perspective;
and proactively engage with regional policy
makers.
• Understand your sustainability compliance
obligations and take advantage of subsidies,
grants and tax incentives; develop strategies
that optimise the impacts of carbon, climate
change and resource scarcity on your tax
position; and prepare for future policy
developments.
• Assist with the development and
assessment of Scientific Research and
Experimental Development (SR&ED)
claims.
• Enhance your corporate reputation directly
through sustainability-focused initiatives
and indirectly through quantifying your
Total Tax Contribution.
• Improve transparency of tax payments
consistent with emerging regulations and
voluntary industry disclosure initiatives.
“
We’ve engaged PwC to assist us on a number of
SR&ED engagements and have found them to be
very responsive to our needs: they bring people
with the right level of expertise to complete the
project and they meet their commitments.
We continue to look to PwC as our preferred
SR&ED service provider.”
− GE Canada
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Governance, risk and compliance
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As supply chain complexity
increases and businesses face more
restrictions and increased demands
for information on the materials
they use, there is a growing need to
establish governance to manage risk
and ensure compliance. National and
international companies can find
themselves in a regulatory minefield
as they navigate the critical areas of
governance, risk, and compliance.
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Drawing from knowledge of recent developments globally, and our experience
advising organisations on best practices, we’ll help you to:
• Develop codes of conduct, policies and
procedures that meet your stakeholders’
expectations and ensure your organisation’s
values are respected and reinforced.
• Manage compliance risk so you’ll
understand the impacts on your
company’s strategy and operations.
We’ll assess sustainable development
requirements, company policies,
regulations and industry/voluntary codes
of conduct to assess your compliance
levels, identify where you can improve
and help you to determine how planned
operational changes might interact with
these issues.
“
• Assess and manage environmental, health
& safety risks, program gaps and provide
training.
• Provide advice on controls to minimize
the reputational and quality risks in your
supply chain.
PwC has been providing GHG verification services
to our industrial facility for several years. Their
ability to balance the accounting and engineering
aspects of the task at hand is what differentiates
them from other service providers.”
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– Lehigh Cement, a division of Lehigh Hanson Materials Limited
Supply chain and operations
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Companies are looking at the
impact their operations have on
the environment as well as the
positive and negative impacts on the
communities in which they operate.
Understanding these impacts can
drive improvements in corporate
strategy, day to day operations and
ultimately financial performance.
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What steps can you take to ensure your supply chain is responsible while meeting
financial and sustainability goals at the same time?
We’ll put our experience to work by
helping you:
• Assess the risks associated with your supply
chain and the steps necessary to protect
your brand.
• Consider best practice from across a range
of industry sectors.
• Define the characteristics you require from
your suppliers in order to make sure they’re
sustainable.
• Monitor and manage environmental, social
and governance risks associated with your
supply chain.
• Measure the financial cost or potential
impacts of your carbon, water and energy
usage on the environment, and local
communities.
• Certify your operations to standards
such as: the SFI, PEFC and/or CSA forest
management standards; Chain of Custody
Standards in the forest industry (FSC®/
PEFC/SFI®); the LBMA and conflict-free
Gold Standards in the mining and smelting
sectors; renewable fuels; or provide
assurance for a variety of stewardship
programs that govern the recycling and
disposal of waste materials.
“
PwC has provided assistance on a wide range of
improvement initiatives at Longview Fibre Paper
and Packaging Inc. (LFPPI). The consultants
have been very effective coaching our people on
the technical aspects of running an improvement
initiative, but perhaps of even greater value,
PwC has helped our employees develop
the confidence and pride to become a high
performing organization.
The improvements LFPPI has achieved are
substantial and sustainable. PwC has been an
integral part of our overall success.”
– LFPPI
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Thought leadership
“
These are just some of our most popular publications and materials. For
a full list, including reports, videos and white papers, take a look on our
website: www://pwc.com/ca/sustainability
Over 60% of Mining,
Energy, Utilities and Forest,
Paper & Packaging industry
CEO’s put resource scarcity
and climate change into the
top 3 megatrends that will
transform their business.” 1
Resource scarcity
Sustainable packaging:
Myth or reality?
June 2012
While public views on the usefulness of
packaging are difficult to shift, the industry
has made significant steps in creating
improved packaging solutions across the
packaged goods value chain.
Growing the future: forest, paper and
packaging executives agree global
collaboration is key to long-term
sustainability
2013
Water: Challenges, drivers
and solutions
March 2012
A PwC report on the challenges facing the
water industry in light of decreasing water
quality and supply – covering key players,
economics and future solutions.
Regulation and governance
17th Annual Global CEO Survey:
Fit for the future
Engaged communities,
thriving business
January 2014
2013
Find out what’s on the mind of over 1,300
CEOS from 68 countries in the 17th Annual
Global CEO Survey.
“
What does it mean to be conflict-free?
2013
Getting you ready for the new rules.
Innovation is so important. Every time we have a new feature we can discuss price
with the consumers. But if you have the same product all the time, then of course
price increases are impossible.1”
– Jan Johanson, CEO, Svenska, Cellulosa, AB
1. Source: PwC 17th Annual Global CEO Survey
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Thought leadership (continued)
“
74% of CEO’s told us that measuring and reporting
their total impact (financial and non-financial
impacts) contributed to their long term success.” 1
Tax
Global green policy insights
Bi-monthly
Providing up-to-date news alerts on green
tax and regulation developments around
the world, and offers expert insights on
what these developments mean for business.
Measuring and managing total impact
– strengthening business decisions for
business leaders
2013
By valuing social, environmental, tax and
economic impacts, business leaders are
now able to compare the total impacts of
their strategies and investment choices and
manage the trade-offs.
Tax transparency and country-bycountry reporting
August 2012
In the wake of the global economic
downturn, the need for economic and
political stability has intensified the calls
for greater transparency. This publication
gives an overview and comparison of
transparency initiatives.
Low carbon economy
Carbon Disclosure Project
September 2013
PwC continues to act as the global advisor
to the CDP which provides investors with a
unique analysis of how the world’s largest
companies are responding to climate change.
“
Busting the carbon budget, Low Carbon
Economy Index 2013
November 2013
For the fifth year running we have examined
the rate of decarbonisation in the G20 in our
Low Carbon Economy Index (LCEI).
Carbon accounting in the value chain
October 2011
This PwC study examines the GHG Protocol,
which launched new standards that allow
companies to measure and manage more
carbon emissions – the Corporate Value Chain
(Scope 3) and Product Life Cycle standards.
80% of all CEO’s surveyed believe it is important to measure and try to reduce their
environmental footprint.”1
1. Source: PwC 17th Annual Global CEO Survey
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Talk to us – Canada
Bruce McIntyre
Partner
Canadian Leader
Sustainable Business Solutions
[email protected]
Contacts
Phone
Email
Calgary
Alistair Bryden, Partner
+1- 403-509-7354
[email protected]
Edmonton
David Bryan, Partner
+1- 780-441-6709
[email protected]
Horatiu Muresan, Director
+1- 780-441-6728
[email protected]
Halifax
Michael Anaka, Partner
+1- 902-491-7442
[email protected]
Montreal
Marc Fournier, Partner
+1- 514-205-5201
[email protected]
Janice Noronha, Director
+1- 514-205-5693
[email protected]
Josee St-Onge, Partner
+1- 514-205-5159
[email protected]
Jennifer Johnson, Partner
+1- 416-947-8966
[email protected]
Tony Pedari, Partner
+1- 416-941-8226
[email protected]
Nelson Switzer, Director
+1- 416-815-5112
[email protected]
Toronto
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James Temple, Director
+1-416-815-5224
[email protected]
Winnipeg
Robert Reimer, Partner
+1- 204-926-2442
[email protected]
Vancouver
Ted Bell, Partner
+1-604-806-7705
[email protected]
Bruce Eaket, Director
+1- 604-806-7535
[email protected]
Shawn Ellsworth, Director
+1- 604-806-7219
[email protected]
Mike Harris, Partner
+1-604-806-7711
[email protected]
Bruce McIntyre, Partner
+1 -604-806-7595
[email protected]
Steven Raduy, Director
+1- 604-806-7200
[email protected]
Talk to us – Rest of the World
Malcolm Preston
Partner
Global Sustainability Leader
[email protected]
Territory
Leader
Email
Territory
Leader
Email
Argentina
Marcelo Iezzi
[email protected]
Luxembourg
Laurent Rouach
[email protected]
Australia
John Tomac
[email protected]
Malaysia
Austria
Philipp Gaggl
[email protected]
Andrew Chan
Jack Cunningham
[email protected]
[email protected]
Belgium
Marc Daelman
[email protected]
Mexico
Enrique Bertran
[email protected]
Bolivia
Boris Mercado
[email protected]
Middle East
Gus Schellekens
[email protected]
[email protected]
[email protected]
Réda Loumany
[email protected]
Brazil
Rogerio Gollo
Carlos Rossin
Morocco
The Netherlands
Bulgaria
Albena Markova
[email protected]
Hans Schoolderman
Robert van der Laan
[email protected]
[email protected]
Canada
Bruce McIntyre
[email protected]
New Zealand
Lesley Mackle
Chris Ussher
[email protected]
[email protected]
Chile
Mathieu Bruno Vallart
[email protected]
Pakistan
Fahim ul Hasan
[email protected]
China/
Hong Kong
John Barnes
Hannah Routh
[email protected]
[email protected]
Peru
Sergio Koremblit sergio.koremblit@[email protected]
Colombia
Carlos Arias Alfaro
[email protected]
Philippines
Rose S. Javier
[email protected]
Cote d’Ivoire
Edouard Messou
[email protected]
Poland
Irena Pichola
[email protected]
Portugal
Antonio Correia
[email protected]
Romania
Emilian Radu
[email protected]
Russia
Michael Hurle
[email protected]
Serbia
Francoise Toussaint
[email protected]
South Africa
Alison Ramsden
[email protected]
South Korea
Joonki Min [email protected]
Spain
Maria Luz Castilla Porquet [email protected]
Sweden
Fredrik Ljungdahl
Fredrik Franke
[email protected]
[email protected]
Switzerland
Marc Schmidli
[email protected]
Thailand
Wasan Chavalitvorakul
[email protected]
Turkey
Serkan Tarmur
[email protected]
Uganda
Uthman Mayanja
[email protected]
Czech Republic Jiri Zouhar
[email protected]
Denmark
Anne-Louise Thon Schur [email protected]
Ecuador
Patrick Dykmans
[email protected]
Estonia
Teet Tender
[email protected]
Finland
Sirpa Juutinen
[email protected]
France
Sylvain Lambert
Thierry Raes
[email protected]
[email protected]
Germany
Michael Werner
[email protected]
Ghana
Felix Addo
[email protected]
Greece
Kyriakos Andreou
[email protected]
India
Prashant Vikram Singh
[email protected]
Indonesia
Anthony J Anderson
[email protected]
Ireland
Ann O’Connell
[email protected]
Israel
Heelee Kriesler
[email protected]
Italy
Paolo Bersani
[email protected]
Japan
Masataka Mitsuhashi
Scott Williams
[email protected]
[email protected]
United Kingdom Emma Cox
[email protected]
USA
Kathy Nieland
[email protected]
Venezuela
José E. Sánchez
[email protected]
Vietnam
Nguyen Viet Thinh
[email protected]
15
www.pwc.com/ca/sustainability
“
We aspire to be catalysts for change, using our skills,
voices and relationships to work with others and
influence activities that make a difference and have a
lasting positive impact on the world around us.”
– Bill McFarland, CEO and Canadian Senior Partner1
2
PwC has been recognized as one of Canada’s Greenest
Employers (2014), awarded by Media Corp Canada Inc.
For details please visit:
www.eluta.ca/jobs-at-pwc#green:green-more
The paper in this publication (cover and text) was made by Finch
Paper using responsible fibre. Finch Paper has three SFI certificates
from PwC: SFI Group Forest Management, SFI Procurement and
SFI Chain of Custody.
The printing was completed by Transcontinental Inc., which also has
a Chain of Custody system certified by PwC.
Printing specifications refer to the original published document.
Certification by PricewaterhouseCoopers LLP (Canada):
Details of Finch Certificates # PwC-SFICoC-293 and PwC-SFIS-276 at
http://finchpaper.com/our-environment/where-we-live/
Details of Transcontinental Certificate # PwC-SFICoC-272 at
http://tctranscontinental.com/about/social-responsibility
1. PwC Canada, Corporate Responsibility Highlights 2013
2.http://www.canadastop100.com/environmental
© 2014 PricewaterhouseCoopers LLP, an Ontario limited liability partnership. All rights reserved.
PwC refers to the Canadian member firm, and may sometimes refer to the PwC network. Each member
firm is a separate legal entity. Please see www.pwc.com/structure for further details. 4134-01 0714