Making the business case fall 2010
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Prepared for BUS 215 Managerial Accounting Cal Poly State University Kate Lancaster
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Making the business case fall 2010
- 1. Making the Case for Sustainable Business Practices:An Introduction
- 2. Outline What does sustainability really mean? Why is sustainability such a hot topic? Making the business case for sustainability Accounting and sustainability What can you do?
- 3. What does sustainability mean? Your definition To me, sustainability is a future where beings (human and otherwise) live fulfilled lives as part of thriving ecosystems. Living sustainably means expanding the beneficial and minimizing the negative consequences of our actions on others in our community (and expanding our definition of community).
- 4. Definition of Sustainable Development Sustainable development is development that meets the needs of the present without compromising the ability of future generations to meet their own needs. It contains within it two key concepts: the concept of 'needs', in particular the essential needs of the world's poor, to which overriding priority should be given; and the idea of limitations imposed by the state of technology and social organization on the environment's ability to meet present and future needs. http://www.worldinbalance.net/agreements/1987-brundtland.html, Gro Harlem Brundtland, Norwegian politician, diplomat, and physician
- 5. Definition of Sustainable Development Sustainable development is development that meets the needs of the present without compromising the ability of future generations to meet their own needs. It contains within it two key concepts: the concept of 'needs', in particular the essential needs of the world's poor, to which overriding priority should be given; and the idea of limitations imposed by the state of technology and social organization on the environment's ability to meet present and future needs. http://www.worldinbalance.net/agreements/1987-brundtland.html, Gro Harlem Brundtland, Norwegian politician, diplomat, and physician
- 6. WHY NOW?
- 9. The 209 toxins found in mother’s milk of Inuit women living in North Alaska TRASH 4.4 pounds/person/day 38 Billion water bottles/year >$1B 125M phones/year, 65,000 Tons http://www.nytimes.com/2005/01/09/magazine/09TOXIC.html?pagewanted=all&position= http://safemilk.org/
- 10. North Pacific central gyre - A floating island of plastic larger than Texas Albatross on the Kure-Atoll LA River after a storm http://www.5gyres.org
- 13. Impact on other species http://www.earthend-newbeginning.com/ http://www.jimmau.com/CONSEQUENCES/ http://greenoc.freedomblogging.com/2010/03/11/starving-dying-sea-lion-pups-wash-ashore/20937/ http://www.ngoilgas.com/news/gulf-of-mexico-spill-dome-sent-to-contain-leak/
- 15. Starving bear on Vancouver Island. Very reduced salmon run Spring and Fall, 2008.
- 17. http://www.mirror.co.uk/news/top-stories/2010/08/10/pakistan-flood-disaster-could-be-worse-than-the-boxing-day-tsunami-kashmir-earthquake-and-haiti-earthquake-combined-115875-22476903/ http://www.latimes.com/news/nationworld/world/la-fg-aussie-duststorms24-2009sep24,0,418657.story http://www.usatoday.com/weather/news/2009-07-12-iraq-sandstorms-drought_N.htm http://www.xray-mag.com/en/content/coral-reef-growth-grind-halt
- 18. Where is our food produced? http://ukiahcommunityblog.wordpress.com/category/dave-smith-blog
- 19. l http://transition-times.com/blog/2009/12/21/will-2010-food-crisis-bring-financial-armageddon/ http://www.commondreams.org/headline/2010/08/06-4 http://www.permaculture.org.au/images/water_crisis_india.jpg
- 20. The Role of Business
- 21. “We are all passionate about making real progress regarding the environment. By working together, we can help each other save money, reduce greenhouse gas emissions and pass the savings on to our customers. Sustainability is good for the environment, and it’s also good for business.” "We asked ourselves: If we had known 10 years ago what challenges we would face today, what would we have done different? What struck us was: This world is much more fragile than any of us would have thought years ago." Who said this?
- 22. Lee Scott, Walmart CEOJuly 12 and Sept 25, 2006 http://www.walmartstores.com/GlobalWMStoresWeb/navigate.do?catg=355
- 23. If Wal-Mart was a country it would rank as the 21st largest in the World 1 in 120 people work for Wal-Mart in US, 100,000 global suppliers – How’s that for reach! http://exinglobal.typepad.com/going_global/2006/09/the_country_of_.html
- 24. It is not just WalMart http://www.unglobalcompact.org/news/42-06-22-2010 http://www.nicholasinstitute.duke.edu/globalcompact/
- 26. The Business Case for Sustainability Risk Management Climate Change Consumer Activism Legislation Business Opportunities Demand for “green” products Cost savings
- 31. enhance resource productivityThe Sustainable Value Portfolio Tomorrow Internal External Today From presentation given by Stuart Hart
- 34. Consumer Activism Nike Levi’s McDonald’s Starbucks Wal-Mart
- 35. EU Directives ROHS – Restriction of Hazardous Substances (Atrazine) REACH – Registration, Evaluation and Authorization of Chemicals WEEE - Waste Electrical and Electronic Equipment
- 36. Increasing Number of Consumers Interested in Sustainable Goods http://foodfreedom.wordpress.com/2010/02/01/gmo-crops-super-weed-time-bomb-explodes/
- 39. Measure What Matters Challenge All Aspirations Annual Report Qualitative stories Quantitative metrics (including financial and supply chain input/process/output measures) Evaluated against the 5 Aspirations
- 40. Clif Bar’s Triple Bottom Line Sustaining our Brands Sustaining our Business Sustaining our People Sustaining our Community Sustaining our Planet
- 41. Interface’s Triple Bottom Line http://www.interfacesustainability.com/
- 42. Interface’s Triple Bottom Line http://www.interfacesustainability.com/
- 45. Triple Bottom Line http://www1.indstate.edu/facilities/sustainability/
- 48. Accounting Discipline’s Contributions Disclosures and Reporting Decision-making Market Mechanisms Investment Analysis Other
- 49. Accounting Discipline’s Contributions Disclosure of Environmental Liabilities GAAP Guidelines Reporting on Sustainable Business Practices Voluntary disclosure Global Reporting Initiative guidelines Costing Issues and Cost-Benefit Analysis Waste minimization Energy Consumption Reduction
- 50. Founded in 1997 by the Coalition for Environmentally Responsible Economies Supported by United Nations Environment Program Permanent Institution in Amsterdam Now works with United Nations Global Compact First Guidelines (G1) established in 2000 Revised in 2004 (G2) Revised in 2006 (G3) 1000+ Corporations spread across 60 countries participate in the GRI Global Reporting Initiative
- 51. GRI Measures… Performance Indicators: Economic Environmental Social Labor Practices Human Rights Society Product Responsibility “Sector Supplements” provide additional reporting requirements fore specific industries Reporting Reference
- 52. Decision-making Costing Issues and Cost-Benefit Analysis Waste minimization Energy Consumption Reduction Proper allocation of environmental costs to products for product introduction, retention and elimination Financing and Costing a Cleanup site Development of a Balanced Scorecard Qualitative Issues
- 53. Investment Analysis Social Return on Investment A compliment to the financial bottom line Computed on the same investment as financial ROI
- 54. Other Eco Efficiency Guideline areas Water use, Energy use, Global warming contribution, Ozone depleting substances, Waste
- 55. What can you do Learn as much as you can Question the status quo Get involved at Cal Poly Invest proactively Consume conscientiously
- 57. Shop Local
- 59. Reuse – Use 2 sides of paper
- 60. Recycle – Paper, glass, cardboard, etc.
- 61. Share –
- 62. Study – Environmental Studies minor http://storyofstuff.com/, http://studentlife.calpoly.edu/ori/wow/newstudents/sustainability.asp
- 66. Empower Poly Coalition - 24 student Clubs http://www.empowerpoly.calpoly.edu/
- 67. College of Business – Undergraduate Chapter Thursdays, 11-12, 03-114
- 68. Summary Sustainability means living within the earth’s natural limits. Businesses are finding there are benefits to reducing their footprint and are creating business opportunities You have much to offer: critical thinking, assessing performance, measuring what matters
- 69. Cell phones, coltran, and lowland gorillas http://homepage.mac.com/wildlifeweb/gorillas/news/index.html http://www.epa.gov/epaoswer/education/pdfs/life-cell.pdf
- 70. Career Opportunities “Sustainability is everywhere. With that in mind, jobs in sustainability are everywhere.” Treehugger Jobs GreenBiz SustainableBusiness http://www.emagazine.com/view/?3943 http://ask.metafilter.com/60029/Where-are-the-green-jobs-going, April 5, 2007
- 71. Never doubt that a small group of thoughtful, committed citizens can change the world. Indeed, it is the only thing that ever has. Margaret Mead US anthropologist (1901 - 1978)