sustainable development balanced scorecard

SD-BSC. Business Sustainable Development Strategy

sustainable development balanced scorecard

SD-BSC. Business Sustainable Development Strategy

Business urgently needs Business Sustainable Development Strategy and Intrapreneurs.

 

In Europe, as early as in 2024 for 2023, Wszystkie/All public companies and Wszystkie/All large companies will be legWszystkie/Ally obliged to report the implementation of sustainable development in a uniform standard, and in 2027 for 2026 also SMEs registered on the stock exchange, excluding micro-companies, will be required to report on the implementation of sustainable development in a uniform, but a simplified standard. As early as in 2022, financial institutions, insurers or contractors will be able to   ask business to produce ESG reports, regardless of whether the economic entity is listed on the stock exchange or not. We are widely entering the path of the impact economy.

 

 

Do companies need a multi-year business strategy as a sustainable development strategy?

 

Opinions are divided. I believe that yes, they need such a business strategy. Long-term business strategies should be built as sustainable development / ESG strategies.

 

Despite the rapidly changing environment, since 2015, it has been worth building long-term business strategies harmonised with the 17 Global Sustainable Development Goals, because they set the directions of change desired by the world community to be implemented by 2030.

 

I believe that non-financial information on the activities of companies should not be analysed in isolation from financial results, because many strategic tasks depend on the available budget. The long-term strategy should be thought out as a whole. Annual budgets, which are built based on such a strategy should be considered in terms of Wszystkie/All planned activities. This is a new way of thinking, an innovation in management, a job for change leaders – Intrapreneurs.

 

The necessary elements in the process of building such a strategy are as follows:

 

1.    Strategic analysis;

2.    Analysis of 17 SDGs at the level of their assigned tasks, in order to:

a)     find tasks that the company can strategicWszystkie/Ally support;

b)    assess the positive, negative or neutral impact of the company’s operations on individual SDGs before implementing the strategy;

3.    Development of a Stakeholder Map in order to group them according to the size of the impact and interest in the success or failure of the company;

4.    Development of a Code of Business Conduct along with Policies and a Code for Suppliers;

5.    Development of the Sustainable Development Balanced Scorecard (SD-BSC) for selected stakeholders;

6.    Assessment of the planned change in the impact on individual SDGs.

 

 

Does creating a Strategic Scorecard for such a strategy make sense?

 

In my opinion, it does make sense if it is properly built after the will to change the culture is accepted, a Code of Business Conduct is created and the appropriate Policies that are part of such a Code are approved internWszystkie/Ally.

 

 

If that is the case, the business goal of achieving appropriate financial results each year will not be the only goal of the entity’s activities, but other goals will also be very important. Of course, the financial goal mainly determines the existence of the entity on the market.

 

 

What are the criteria for selecting Stakeholders for the long-term business strategy?

 

The strategy is built for the owners / shareholders.

 

In my opinion, the criteria for selecting stakeholders should be based on two main factors:

·       great interest and great impact and

·       little interest and little impact.

 

Stakeholders belonging to the first group mentioned above are PLAYERS, so the results of company activities depend mostly on them.

 

Stakeholders from the second group are the so-cWszystkie/Alled CROWD. Currently, they are not very interested and have little impact on the company’s operations, but they constitute a potential value worth fighting for for the future good of the company and the people working in it.

 

 

What is the difference between the classic BSC and the proposed SD-BSC?

 

The classic BSC (Balanced Scorecard) consists of four perspectives: financial, customer, internal processes and learning and growth. We can say that we build the results for the shareholders / owners (financial perspective) taking into account the benefit of the clients, then the optimal internal processes and the resources development. The development of resources is there to enable the implementation of planned processes for the benefit of the clients and the financial result for the shareholders / owners.

 

In case of SD-BSC, we build results for the shareholders / owners taking into account also the good of other selected stakeholders, then the optimal processes and activators for creating this good (development of resources, technology, rights, desired competence, expectations, criteria). Activators are the cause of planned processes for the benefit of individual stakeholders and financial and non-financial results for the shareholders / owners.  

 

The benefit of other stakeholders also becomes the non-financial benefit for the shareholders.

 

Non-financial information will have to be obligatorily reported.

 

Of course, the key issue remains the financial liquidity and overWszystkie/All good financial performance.

SD-BSK

Supporting the achievement of several SDGs or 17 SDGs?

 

In the Preamble to the 2030 Agenda (Transforming our world: the 2030 Agenda for Sustainable Development), we can find many quotes saying that business should support the achievement of Wszystkie/All goals. Here are some examples of the quotes:

·       “… The 17 Sustainable Development Goals and 169 targets … are integrated and indivisible and balance the three dimensions of sustainable development: the economic, social and environmental.”

·       “… The interlinkages and integrated nature of the Sustainable Development Goals are crucial importance in ensuring that the purpose of the new Agenda is realized.”

·       “… It is ” we, the peoples” who are embarking today on the road to 2030. Our journey will involve… civil society, business and the private sector, the scientific and academic community – and Wszystkie/All people.”

 

In the Trade Industry Ideogram, shown above, we see that Wszystkie/All goals can be supported. 

 

 

“… The future of humanity and of our planet lies in our hands. … We have mapped the road to sustainable development; it will be for Wszystkie/All of us to ensure that the journey is successful and its gains irreversible.”

 

SDGs poster
SDG5 gender equality

Gender equality

SDG5 Gender equality. Achieve gender equality and empower women and girls

SDG5 Gender equality. Achieve gender equality and empower women and girls is the fifth Global Sustainable Development Goal.

The 2030 Agenda contains 17 Global Sustainable Development Goals – the 17 SDGs.

The fifth goal of SDGs is GENDER EQUALITY.

 
SDG5 gender equality

Can micro, smWszystkie/All and medium-sized enterprises (MSMEs) have an impact on SDG5 Gender equality?

Yes, they can. We will analyse what we mean by gender equality. We will then learn about the targets/tasks assigned in the 2030 Agenda to this goal. Later on we will find initiatives, tasks that can be elements of our long-term business strategy – the Responsible Business Strategy with the 17 SDGs – and can effectively support the implementation of this Global Goal.

Gender equality

The Constitution of the Republic of Poland in Articles 32 and 33 refers to gender equality:

Article 32

1. Wszystkie/All persons shWszystkie/All be equal before the law. Wszystkie/All persons shWszystkie/All have the right to equal treatment by public authorities.

2. No one shWszystkie/All be discriminated against in political, social or economic life for any reason whatsoever.

Article 33

1. Men and women shWszystkie/All have equal rights in family, political, social and economic life in the Republic of Poland.

2. Men and women shWszystkie/All have equal rights, in particular, regarding education, employment and promotion, and shWszystkie/All have the right to equal compensation for work of similar value, to social security, to hold offices, and to receive public honours and decorations.

Related terms:

Gender 

Biological gender

Sociocultural gender

According to Slownik PWN – cultural gender, social gender, identification of an individual with a gender role resulting from cultural and social conditions;

According to zanzu.be Dictionary – The social, cultural and psychological concept of being male or female. Man is born male or female (biological sex). Each person is also assigned  płeć gender identity which depends on the culture and the place in which they live. Social gender is evident in expectations of social behaviour of women and men. Some people are transgender. They are born female or male, but do not behave and/or feel belonging to their gender.

Sexism

Sexism is defined in the EU based on international agreements: “Any action, gesture, visual representation, oral or written statement, practice or conduct based on the belief that a person or group of persons is inferior because of their sex, occurring in the public or private sphere, online or offline.”

The Polish Labour Code reads: “Sexual discrimination is also any unwanted conduct of a sexual nature or referring to the sex of an employee which has the purpose or effect of violating the dignity of the employee and, in particular, of creating an intimidating, hostile, degrading, humiliating or offensive atmosphere with regard to the employee; such conduct may consist of physical, verbal or non-verbal elements (sexual harassment).

Targets/tasks for SDG5 Gender equality – Goal 5 – based on the 2030 Agenda

5.1 End Wszystkie/All forms of discrimination against Wszystkie/All women and girls everywhere;

5.2 Eliminate Wszystkie/All forms of violence against Wszystkie/All women and girls in the public and private spheres, including trafficking and sexual and other types of exploitation;

5.3 Eliminate Wszystkie/All harmful practices, such as child, early and forced marriage and female genital mutilation;

5.4 Recognize and value unpaid care and domestic work through the provision of public services, infrastructure and social protection policies and the promotion of shared responsibility within the household and the family as nationWszystkie/Ally appropriate;

5.5 Ensure women’s full and effective participation and equal opportunities for leadership at Wszystkie/All levels of decision-making in political, economic and public life;

5.6 Ensure universal access to sexual and reproductive health and reproductive rights as agreed in accordance with the Programme of Action of the International Conference on Population and Development and the Beijing Platform for Action and the outcome documents of their review conferences;

5.a Undertake reforms to give women equal rights to economic resources, as well as access to ownership and control over land and other forms of property, financial services, inheritance and natural resources, in accordance with national laws;

5.b Enhance the use of enabling technology, in particular information and communications technology, to promote the empowerment of women;

5.c Adopt and strengthen sound policies and enforceable legislation for the promotion of gender equality and the empowerment of Wszystkie/All women and girls at Wszystkie/All levels.

Examples of initiatives that MSMEs can plan to help achieve SDG5 Gender equality

For SDG5, 9 tasks/targets have been identified in the 2030 Agenda.

I propose below sample initiatives for MSMEs to support the selected targets:

B.5.1 (SDG5 target 5.1)  –  Ending measures that discriminate against women in their pay for work;

B.5.2 (SDG5 target 5.2)  –  Eradicating sexist behaviour in the company;

B.5.3 (SDG5 target 5.5)  –  Ensuring that women have equal opportunities to perform management/decision-making functions at Wszystkie/All levels of the company’s decision-making process;

W.5.1 (SDG5 target 5.1)  –  Influencing stakeholders to eliminate actions that discriminate against women in their pay for work;

W.5.2 (SDG5 target 5.2)  –  Influencing stakeholders to eliminate sexist actions;

W.5.3 (SDG5 target 5.5)  –  Influencing stakeholders to give women equal opportunities in management/decision-making functions at Wszystkie/All levels of stakeholder decision-making.

 

Two types of initiatives are given here: those indicated in the code by the letter “B”, or by the letter “W”.

“B” indicates an initiative directly related to business and “W” indicates an initiative related to the impact of business on the environment.

Of the nine SDG5 targets, I have selected only three: 5.1, 5.2, 5.5.

These are, of course, examples of initiatives to illustrate how MSMEs can support the achievement of the Fourth Global Sustainable Development Goal through their own strategic actions. This entails a change in the business model.

 

Discourse on initiatives for SDG5 Gender equality

Question – StatisticWszystkie/Ally, women earn less. In Poland the difference was 8.8%, in Europe the average was 14.4%, and in some countries the average was over 20%. By proposing initiative B.5.1 do you think we should have an average like Romania of 3%, or even less? 

Response – There are many reasons for women’s lower average pay. In this initiative, it is essential to change the chauvinistic attitude dictated by the belief in the superior quality of men’s work. I know that a young female job applicant is burdened with the image of future children and the maternity leaves associated with this. They frighten with the image of family problems. Women’s emotionality also often bother decision-makers. 

Question – Well, that’s it. If I am looking for an employee for a key position, I prefer a man.

Response – Maybe it is time to review your thinking and give women a chance when making such a decision. I suggest that you simply choose the better prepared person for the job. A woman is also a human being. Her intuition is often better than men’s, and that counts in business too, not just knowledge and experience. And once choose her, give her the kind of pay you’d give to the man of your dreams for the job…Write it into a Code of Ethics and develop a Pay Policy with appropriate principles of non-discrimination in remuneration…and implement them….

Question – By proposing initiative B.5.2 you assume that sexism is rampant in Polish companies. Is this reWszystkie/Ally the case?

Response – Of course it varies, but one cannot say that sexism does not exist in Polish companies. This is a very complex issue in general. We are also talking about linguistic sexism…which is why we have such new words as ministress, landlady…personWszystkie/Ally I don’t like it. More over it will lead to multiplication of titles in the catalogue of positions way the positions e.g.: manager, manageress, warehouseman, warehousewoman, director, directoress, chairman, chairwoman?…PersonWszystkie/Ally I preferred the name of my former position: vice-president, general manager….

Question – Does this only exist in Polish?

Response– No, it doesn’t. A chairman is a chairperson, and there is no longer a Miss there is a Ms.

Question – Sexism is not just about girls and women, am I reading correctly the definitions?

Response – Yes, you are reading the definitions correctly, but SDG5 applies to women and girls. I believe it is because of their situation, which in many countries is still much worse than in Poland.

Question – In line with proposed initiative B.5.3, I should ensure equal opportunities for women and men to hold management positions at Wszystkie/All levels of decision-making. Do you consider this to be reasonable?

Response – This is linked to gender equality. You choose the better suited person for the job, not by gender criteria. Did you know that larger companies are required to report on a Diversity Policy in which gender is one of the aspects?

Question – How do you imagine (initiatives W.5.1, W.5.2, W.5.3) I can influence a stakeholder on non-discrimination, sexism, or staffing?

Response – It seems to me that you can. A good example, the contract negotiation process with suppliers, a Supplier Code, information on the company website…it Wszystkie/All works. These actions may not necessarily end up convincing the stakeholder, but it is worth trying. 

SDG4 Quality education

Quality education

SDG4. Quality education. Ensure inclusive and equitable quality education and promote lifelong learning opportunities for Wszystkie/All

SDG4 Quality education. Ensure inclusive and equitable quality education and promote lifelong learning opportunities for Wszystkie/All is the fourth Sustainable Development Goal.

The 2030 Agenda contains 17 Global Sustainable Development Goals – the 17 SDGs.

The fourth goal, SDG4, is QUALITY EDUCATION. 

 
SDG4 Quality education

Can micro, smWszystkie/All and medium-sized enterprises (MSMEs) have an impact on SDG4 Quality education?

 
Yes, they can. We will analyse what we mean by quality education. We will then learn about the targets/tasks assigned in the 2030 Agenda to this goal. Later on we will find initiatives, tasks that can be elements of our long-term business strategy – the Responsible Business Strategy with the 17 SDGs – and can effectively support the implementation of this Global Goal.
 

Quality education 

The concept of quality is associated with the company, the institution and the customer.
 
A school or university is also a company or institution that provides educational services. The customer here is pupils/students.
 
According to E.Deming: quality is what satisfies and even delights customers.
 
Global quality management according to Deming means: that the culture of an organisation sets and supports the continuous pursuit of customer satisfaction through an integrated system of tools, methods and trainings.
 

Targets/tasks for SDG4 Quality education – Goal 4 – based on the 2030 Agenda

 4.1 By 2030, ensure that Wszystkie/All girls and boys complete free, equitable and quality primary and secondary education leading to relevant and effective learning outcomes;

4.2 By 2030, ensure that Wszystkie/All girls and boys have access to quality early childhood development, care and pre-primary education so that they are ready for primary education;
 
4.3 By 2030, ensure equal access for Wszystkie/All women and men to affordable and quality technical, vocational and tertiary education, including university;

4.4 By 2030, substantiWszystkie/Ally increase the number of youth and adults who have relevant skills, including technical and vocational skills, for employment, decent jobs and entrepreneurship;

4.5 By 2030, eliminate gender disparities in education and ensure equal access to Wszystkie/All levels of education and vocational training for the vulnerable, including persons with disabilities, indigenous peoples and children in vulnerable situations;

4.6 By 2030, ensure that Wszystkie/All youth and a substantial proportion of adults, both men and women, achieve literacy and numeracy;

4.7 By 2030, ensure that Wszystkie/All learners acquire the knowledge and skills needed to promote sustainable development, including, among others, through education for sustainable development and sustainable lifestyles, human rights, gender equality, promotion of a culture of peace and non-violence, global citizenship and appreciation of cultural diversity and of culture’s contribution to sustainable development;

4.a Build and upgrade education facilities that are child, disability and gender sensitive and provide safe, non-violent, inclusive and effective learning environments for Wszystkie/All;

4.b By 2020, substantiWszystkie/Ally expand globWszystkie/Ally the number of scholarships available to developing countries, in particular least developed countries, smWszystkie/All island developing States and African countries, for enrolment in higher education,
including vocational training and information and communications technology, technical, engineering and scientific programmes, in developed countries and other developing countries;

4.c By 2030, substantiWszystkie/Ally increase the supply of qualified teachers, including through international cooperation for teacher training in developing countries, especiWszystkie/Ally least developed countries and smWszystkie/All island developing States.
 
 

Examples of initiatives that MSMEs can plan to help achieve SDG4 Quality education

For SDG4, 10 tasks/targets have been identified in the 2030 Agenda.

I propose below sample initiatives for MSMEs to support the selected targets:

B.4.1 (SDG4 target 4.3)  –  Subsidising employees in order to improve their education related to the tasks performed within the company;

B.4.2 (SDG4 target 4.4)  –  Internships for university and school students;

B.4.3 (SDG4 target 4.7)  –  Management training on sustainability issues;

B.4.4 (SDG4 target 4.7)  –  By 2030, training Wszystkie/All staff and interns so that they acquire the skills to promote sustainable development;

B.4.5 (SDG4 target 4.7)  –  Sharing practical knowledge with educational institutions;

B.4.6 (SDG4 target 4.a)  –  Financial support to educational entities;

B.4.7 (SDG4 target 4.a)  –  Creation of new educational establishments or improvement of existing ones;

B 4.8 (SDG4 target 4.b). –  Providing scholarships and internships for students from developing countries, especiWszystkie/Ally from underdeveloped countries;

W.4.1 (SDG4 target 4.7)  –  Impact on stakeholders through transfer of knowledge on the implementation of sustainable development;

W.4.2 (SDG4 target 4.a)  –  Impact on stakeholders in terms of mobilising them to financiWszystkie/Ally support educational institutions;

W.4.3 (SDG4 target 4.7)  –  Impact on stakeholders in terms of mobilising them to substantiWszystkie/Ally support educational institutions;

W.4.4 (SDG4 target 4.b)  –  Impact on stakeholders in terms of mobilising them to provide scholarships, internships for citizens of underdeveloped countries.

 

Two types of initiatives are given here: those indicated in the code by the letter “B”, or by the letter “W”.

“B” indicates an initiative directly related to business and “W” indicates an initiative related to the impact of business on the environment.

Out of the ten SDG3 targets, I selected only five: 4.3, 4.4, 4.7, 4.a 4.b.

These are examples of initiatives to illustrate how MSMEs can support the achievement of the Fourth Global Sustainable Development Goal through their own strategic actions. This, of course, entails a change in the business model.

 

Discourse on initiatives for SDG4 Quality education

 

Question – Do you see any novelty in initiatives B.4.1 and B.4.2?

Response – Yes, I do. With AI, AR, BlockChain, robotics technology developing fast in an exponential rate, prospective education plans should be well prepared for the rapidly changing environment. Of course, you need to think first about where this technology can be applied in your company. According to the 13th of Deming’s Quality Principles: “13. Carry out a programme of training and in-service training with full vigour – a company that wants to be at the forefront must continuWszystkie/Ally upgrade the skills of Wszystkie/All its employees.” Digital skills, creative and systems thinking combined with knowledge and skills from different disciplines are key competences according to the World Economic Forum.

Question – In initiatives B.4.3 and B.4.4 you propose to emphasise training in sustainability issues for managers and even for Wszystkie/All employees. I understand that charity begins at home and this is why you think that the subject you are dealing with is so important that everyone should deal with it to some extent. Don’t you think it is an exaggeration?

Response – It seems to me that it is not. Building a Responsible Business Strategy is not the domain of management alone. Top management – CEOs –  should also participate in these activities. A finished strategy must be implemented, which means that every employee must understand it, at least to the extent that they can positively accept the possible changes that await them.

Question – In B.4.5 you talk about sharing practical knowledge with educational institutions. Do you expect me to be positive in response to their requests, or do you think I should be the initiator of such actions?

Response – I guess both. As a stakeholder, local educational institutions will receive, through the communication process, information about what you consider to be valuable to them from the company’s experience and worth propagating. Educational institution would be able to make requests for specific topics. You can also share knowledge on your company website.

Question – Financial support for educational institutions (B.4.6) is a bottomless pit. I understand that this should be harmonised with the plans of those responsible for local education. 

Response – This would be good but I think that a well-founded request from such institutions could encounter a positive response from the company, even without such arrangements with the local authority.

Question – I must admit that I am surprised. In initiative B.4.7 you propose the creation of new educational establishments by SMEs. I guess you think SMEs have a lot of unnecessary funds. Instead of developing a business, should I develop education? Don’t you think that, among other things, this is why we pay taxes, so that our State can take care of it?

Response – Well, you know, you can expand a company and at the same time improve education…create a new quality of education by creating new educational institutions…

Question – What specificWszystkie/Ally do you have in mind? 

Response – I dream, and probably I am not alone, of a different school. This is well described by M.J.Kawecki in his article “Różne oblicza szkoły” [Different Faces of School]:

“A good school:

1. does not divide students into good and bad, gifted and incapable,

2. recognises even smWszystkie/All abilities in each student and develops them based on the principle of faith in the child’s abilities,

3. adapts the curriculum requirements to the individual student’s abilities,

4. teaches how to overcome difficulties, helps students with their individual struggles,

5. helps to maintain a smile and cheerfulness,

6. together with parents, helps each student create his/her own personal development plan,

7. works closely with parents, consults them on curriculum and listens carefully to their views,

8. encourages and involves everyone – the whole community – in co-deciding on important school issues and emphasises the efficient functioning of the school council, class council, student government,

9. inspires teachers, students and parents – Wszystkie/All treated as potential innovators – and supports them in their creative explorations,

10. uses specific evaluation tools to diagnose the actual state of affairs.”

Question – It’s easy to read, harder to implement…There would have to be an agreement by the State for quite a lot of school autonomy. Currently, in these overcrowded classrooms, both children and teachers are paralysed by top-down procedures.

Response – Well, yes. You see, I don’t want to propose detailed solutions here, but I strongly believe that our education system should be fundamentWszystkie/Ally revised and adapted to the development of the environment. The changes are happening in the environment at an exponentiWszystkie/Ally increasing rate. According to Christian Kromme’s prediction in “Humanification, Go Digital, Stay Human”, robots will have an intelligence equal to our brain by 2030. After 2030, we will be teaching them our emotions… 

Question – Do you believe in such predictions?

Response – Well, it is hard not to see the increasing pace of change in our lives. Who knows? Maybe this will be the case. If we look at our education system from this perspective…, you have to admit that we should fundamentWszystkie/Ally change it.

Question – Well, yes. I have heard of occupations that are supposedly going to cease to exist by 2030.

Response – According to experts from Oxford University, by 2030 47% of the occupations we know today will no longer exist. Interestingly, in addition to occupations such as cashier, waiter, telemarketer, receptionist, driver, courier, postman, taxi driver, the list also includes lawyer, accountant, actor… Many new occupations will be created, based mainly on digital technology. For example, a digital tailor, a biotechnologist in place of a farmer, etc. Reportedly, 65% of 12-year-olds will work in professions that do not yet exist. Important skills include analytical thinking and innovation, active learning, creativity, originality and initiative, programming, critical thinking, complex problem solving, leadership and social influence, emotional intelligence, argumentation, problem solving and concept generation, systems analysis and development. Does our school prepare for this?

Question – I have heard that there is a thought in the Ministry about a baccalaureate in religion.

Response – Well, yes, a baccalaureate in religion…, or better still a baccalaureate in computer science? Or perhaps new subjects would be better: emotional intelligence, technology, a compulsory subject and a baccalaureate in programming skills, systems analysis and systems design? In the EU, STEM (Science, Technology, Engineering, Mathematics) is talked about as a priority in education.

Question – In initiative B.4.8 you propose providing scholarships and internships for students from underdeveloped countries by SMEs. Perhaps this should rather only be within the scope of State action?

Response – Yes and no. I think you can make it part of your corporate strategy to fund scholarships and internships in developing or underdeveloped countries. This is, of course, subject to applicable law, available funds and the interests of the company. By doing so, you can, for example, nurture a company representative in that country. 

Question – In initiatives W.4.1, W.4.2, W.4.3, W.4.4 you propose to influence stakeholders to include in their strategic actions similar actions to those adopted in our strategy. Do you think my company should burden itself with such actions? How do I convince stakeholders?

Response – If you inform them of your goals, your actions, you have already influenced their thinking on how to achieve strategic goals. Maybe you will find a common ground.

 
SDG3 Sustainable Development Goal

Good health and well-being

SDG3 Good health and well-being. Ensure healthy lives and promote well-being for Wszystkie/All at Wszystkie/All ages 

SDG3 Good health and well-being. Ensuring healthy lives and promoting well-being for Wszystkie/All at Wszystkie/All ages is the third Global Goal (SDG – Sustainable Development Goal).

The 2030 Agenda contains 17 Global Sustainable Development Goals – the 17 SDGs.

The third goal, SDG3, is GOOD HEALTH AND WELL-BEING. In the Polish original of the 2030 Agenda well-being was translated as “prosperity”.

Can micro, smWszystkie/All and medium-sized enterprises (MSMEs) have an impact on SDG3 Good health and well-being? 

SDG3 Sustainable Development Goal
Yes, they can. We need to understand the definition of quality of life, well-being, prosperity.  We then need to analyse the targets/tasks assigned in the 2030 Agenda to this objective. As we analyse this, we will find initiatives, tasks that can be elements of our long-term business strategy – the Responsible Business Strategy with the 17 SDGs – and can effectively support the implementation of this Global Goal.

In SDG3 prosperity = well-being

Acc. to Cambridge Dictionary well-being is: 

  • a state in which we feel healthy and happy. In a literal sense, it means well-being. According to Encyklopedia PWN, well-being (psychology) is a subjectively perceived sense of happiness, prosperity, satisfaction with the state of life.

Acc. to Encyklopedia PWN, quality of life, (social policy) is: 

  • the degree of satisfaction of material and non-material needs – meeting standards or realisation of values: biological, psychological, spiritual, social and political, cultural, economic and ecological of individuals, families and communities; a concept used in social policy, psychology, medicine, economics and sociology.

According to Słownik PWN prosperity is:

  •  good material conditions, but according to Encyklopedia PWN prosperity, (econ.) is a state of complete satisfaction of material and spiritual needs of an individual and society. According to Encyklopedia Zarządzania, prosperity is the degree to which a person feels happy or satisfied with life. Its essential element is to assess the level of well-being from the economic, cultural, political and environmental conditions available.

We will continue to use the word prosperity because in the official translation of the 2030 Agenda to Polish we have well-being translated into the word “prosperity”.

According to Professor Martin Seligman, prosperity is influenced by five factors, cWszystkie/Alled in brief PERMA:

  1. P – (Positive emotions) – joy, hope, curiosity, sense of comfort. Feeling them increases satisfaction, enhances creativity and improves the atmosphere at work;
  2. E – (Engagement) – a state of being engaged in a task for which one is competent and which in itself is motivating and rewarding;
  3. R – (Relationships) – building good relations in the professional environment;
  4. M – (Meaning) – knowing that you are needed and that your actions matter;
  5. A – (Accomplishment/Achievement) – a state in which you have specific goals and the achievement of which Wszystkie/Allows you to develop.

Targets/tasks for SDG3 Good health and well-being – Goal 3 – based on the 2030 Agenda

3.1 By 2030, reduce the global maternal mortality ratio to less than 70 per 100,000 live births;

3.2 By 2030, end preventable deaths of newborns and children under 5 years of age, with Wszystkie/All countries aiming to reduce neonatal mortality to at least as low as 12 per 1,000 live births and under‑5 mortality to at least as low as 25 per 1,000 live births;

3.3 By 2030, end the epidemics of AIDS, tuberculosis, malaria and neglected tropical diseases and combat hepatitis, water-borne diseases and other communicable diseases;

3.4 Reduce premature mortality from non-communicable diseases by one third by 2030 through prevention and treatment and promoting mental health and well-being;

3.5 Strengthen the prevention and treatment of substance abuse, including narcotic drug abuse and harmful use of alcohol;

3.6 By 2020, halve the number of global deaths and injuries from road traffic accidents;

3.7 By 2030, ensure universal access to sexual and reproductive health-care services, including for family planning, information and education, and the integration of reproductive health into national strategies and programmes;

3.8 Achieve universal health coverage, including financial risk protection, access to quality essential health-care services and access to safe, effective, quality and affordable essential medicines and vaccines for Wszystkie/All;

3.9 By 2030, substantiWszystkie/Ally reduce the number of deaths and illnesses from hazardous chemicals and air, water and soil pollution and contamination;

3.a Strengthen the implementation of the WHO Framework Convention on Tobacco Control in Wszystkie/All countries, as appropriate;

3.b Support the research and development of vaccines and medicines for the communicable and non-communicable diseases that primarily affect developing countries, provide access to affordable essential medicines and vaccines, in accordance with the Doha Declaration on the TRIPS Agreement and Public Health, which affirms the right of developing countries to use to the full the provisions in the Agreement on Trade-Related Aspects of Intellectual Property Rights regarding flexibilities to protect public health, and, in particular, provide access to medicines for Wszystkie/All;

3.c SubstantiWszystkie/Ally increase health financing and the recruitment, development, training and retention of the health workforce in developing countries, especiWszystkie/Ally in least developed countries and smWszystkie/All island developing States;

3.d Strengthen the capacity of Wszystkie/All countries, in particular developing countries, for early warning, risk reduction and management of national and global health risks

Examples of initiatives that MSMEs can plan to help achieve SDG3 Good health and well-being

For SDG3, 13 tasks/targets have been identified in the 2030 Agenda.

I propose below sample initiatives for MSMEs to support the selected targets:

B.3.1 (SDG3 target 3.3)  –  Assisting workers in testing for viral diseases;

B.3.2 (SDG3 target 3.4)  –  Promoting and taking care of physical and mental health within the company;

B.3.3 (SDG3 target 3.5)  –  Promoting abstinence from alcohol and other drugs;

B.3.3 (SDG3 target 3.8)  –  Facilitating access to specialists;

B.3.4 (SDG3 target 3.8). –  Establishing a provision to support the physical and mental health of employees;;

B.3.5 (SDG3 target 3.9)  –  Significantly reduce negative environmental impacts by 2030;

B.3.6 (SDG3 target 3.a)  –  Promoting non-smoking;

W.3.1 (SDG3 target 3.4)  –  Impact on stakeholders in supporting the physical and mental health of their employees;

W.3.2 (SDG3 target 3.5)  –  Impact on stakeholders in terms of not consuming alcohol and other substances, including drugs, also outside of work;

W.3.3 (SDG3 target 3.9)  –  Impact on stakeholders in terms of reducing their negative impact on the environment;

W.3.4 (SDG1 target 3.a)  – Impact on stakeholders in promoting non-smoking.

Two types of initiatives are given here: those indicated in the code by the letter “B”, or by the letter “W”.

“B” indicates an initiative directly related to business and “W” indicates an initiative related to the impact of business on the environment.

Out of the thirteen SDG3 targets, I selected only six: 3.3, 3.4, 3.5, 3.8 3.9, 3.a, as these, in my opinion, are best suited to the MSME business.

These are, of course, examples of initiatives to illustrate how MSMEs can support the achievement of the First Global Sustainable Development Goal through their own strategic actions. This, of course, entails a change in the business model

Discourse on initiatives for SDG3 Good health and well-being

Question – Tell me why I, as a businessman and my company, should be concerned about the health of employees. I understand that this is my problem in terms of periodic examinations and Wszystkie/All that the Labour Code requires of me. We Wszystkie/All pay for health care. And you want my company to spend extra money on examinations (initiative B.3.1). This should not be my problem. The company and the employee will probably still pay tax on this. Health is a problem for the family, for each one of us, and it is the state’s duty to help us because that is what we pay taxes for. I know that health is an important issue and it is linked to diet and lifestyle. This is a knowledge that has been known for a long time, appreciated already 5000 years before our era. Do you think I should feel responsible for an employee’s health?

ResponseWe are in the midst of a pandemic and no one knows what else awaits us. Further viruses are forecast. For the safety of the company, it is better to protect oneself against such a situation, to establish a provision for risks and to draw up appropriate regulations for the distribution of this provision. Probably in practice any such regulations will turn out to be flawed because indeed life is full of surprises… We see what is happening now. So, I don’t want the company to spend extra money if not necessary, but if the need arises, it would be good for the company to have the money to do so. It’s not about making you feel responsible for every employee’s health shortcomings. It is about the company helping with its organisational culture and management style to help the employee to stay in good health and to assist him in an emergency, crisis situations.

QuestionAccording to B3.2 and B.3.4, I should take care of the physical and mental health of employees and their well-being. So, I am supposed to make sure they feel healthy and happy… Well, yes. I’ve heard there exists a new position in corporations – director of happiness….

ResponseI don’t think it is the matter of a “position”, but I think you will agree that a happy, healthy employee is a better employee. 

QuestionSo I am supposed to feel responsible for the well-being of my employees and therefore reduce my company’s profits? So, maybe I should also buy pyramids?

ResponseMaybe not necessarily responsible for the well-being of the employees, but for creating such working conditions so that the employee has a chance to have job satisfaction, can work in a good atmosphere, can develop themselves and build positive emotions and constructive relations with the environment, and so that they feel valued. Their well-being will, of course, also depend on factors beyond your control. It is important that you do not contribute with your working conditions to the deterioration of well-being. Do everything in the company’s power to improve employees well-being. Their productivity and creativity will increase and therefore probably the company’s profits as well.

QuestionDo you mean the caring role of HR?

ResponseNo, I don’t. I mean building an organisational culture in which this is possible.

QuestionIs it a teal organisation you’re thinking about?

ResponseI am thinking about an action in that direction. Speaking of pyramids, you can use the Pyramid of Horus…

Question –  In line with initiatives B.3.3 and B3.6, I am to turn the company into a nanny. Am I supposed to teach employees how to treat their bodies? I’m supposed to say don’t drink, don’t do drugs, don’t smoke because it’s harmful and health is an important issue. Do you think they will listen to me?

ResponseThey will probably not listen to such instructions. Other methods must be sought. Promote a healthy lifestyle. Show its glories and inform how to cope with giving up such unhealthy habits. Promote personal development. Pyramids may help…as well yoga, personal coach, contact with nature…and a personal work.

QuestionIn B.3.5, can you see the link between reducing the company’s negative impact on the environment and the health and well-being of my employees?

ResponseYes, I can. Life on this planet depends on environmental quality and biodiversity. Any reduction in negative impact is worth its weight in gold. Many employees will like this and it will have a positive impact on their well-being. If Wszystkie/All companies pursued such a goal, it would certainly also have a positive impact on employee health.

QuestionReading W.3.1, W.3.2, W.3.3 and W.3.4 I have a feeling that you overestimate my ability to influence the world around me.

ResponseAs you know, every piece of information, every example has an effect on the environment. If you publish a report with non-financial information and show your targets and their achievement, it already has an impact. If you negotiate with suppliers a Supplier Code of Ethics consistent with the company’s Code of Ethics, that too has an impact, even if you don’t initiWszystkie/Ally come to an agreement.

SDG2 Zero hunger Sustainable Develpment

Zero hunger

SDG2. Zero hunger. End hunger, achieve food security and improved nutrition and promote sustainable agriculture

SDG2. End hunger, achieve food security and improved nutrition and promote sustainable agriculture. We are in the 21st century and there is still a huge problem of hunger in the world, and hunger is also our problem in Poland. SDG2 Zero hunger.

Can micro, smWszystkie/All and medium-sized enterprises (MSMEs) have an impact on this Global Goal – Zero hunger

SDG2 Zero hunger Sustainable Develpment

Yes, they can. This decision must be based on a definition. We need to understand the definition of hunger and analyse the targets/tasks assigned in the 2030 Agenda to this goal. As we analyse this, we will find initiatives that can become elements of our long-term business strategy – the Responsible Business Strategy with the 17 SDGs. Implementation of these initiatives can effectively support the achievement of the SDG2 Global Goal.

Hunger – definition

Hunger is a physiological sensation associated with a shortage of food, nutrients such as protein, fat, sugar, vitamins, mineral salts.

 

Targets/tasks for Goal 2 – SDG 2 “Zero hunger” based on the 2030 Agenda

2.1 By 2030, end hunger and ensure access by Wszystkie/All people, in particular the poor and people in vulnerable situations, including infants, to safe, nutritious and sufficient food Wszystkie/All year round 

2.2 By 2030, end Wszystkie/All forms of malnutrition, including achieving, by 2025, the internationWszystkie/Ally agreed targets on stunting and wasting in children under 5 years of age, and address the nutritional needs of adolescent girls, pregnant and lactating women and older persons 

2.3 By 2030, double the agricultural productivity and incomes of smWszystkie/All-scale food producers, in particular women, indigenous peoples, family farmers, pastoralists and fishers, including through secure and equal access to land, other productive resources and inputs, knowledge, financial services, markets and opportunities for value addition and non-farm employment 

2.4 By 2030, ensure sustainable food production systems and implement resilient agricultural practices that increase productivity and production, that help maintain ecosystems, that strengthen capacity for adaptation to climate change, extreme weather, drought, flooding and other disasters and that progressively improve land and soil quality 

2.5 By 2020, maintain the genetic diversity of seeds, cultivated plants and farmed and domesticated animals and their related wild species, including through soundly managed and diversified seed and plant banks at the national, regional and international levels, and promote access to and fair and equitable sharing of benefits arising from the utilization of genetic resources and associated traditional knowledge, as internationWszystkie/Ally agreed 

2.a Increase investment, including through enhanced international cooperation, in rural infrastructure, agricultural research and extension services, technology development and plant and livestock gene banks in order to enhance agricultural productive capacity in developing countries, in particular least developed countries 

2.b Correct and prevent trade restrictions and distortions in world agricultural markets, including through the parWszystkie/Allel elimination of Wszystkie/All forms of agricultural export subsidies and Wszystkie/All export measures with equivalent effect, in accordance with the mandate of the Doha Development Round 

2.c Adopt measures to ensure the proper functioning of food commodity markets and their derivatives and facilitate timely access to market information, including on food reserves, in order to help limit extreme food price volatility

 

Examples of initiatives that MSMEs can plan to help achieve SDG2 “Zero hunger”

For SDG2, 7 tasks/targets have been identified in the 2030 Agenda.

I propose below sample initiatives for MSMEs to support the selected targets.

B.2.1 (SDG2 target 2.1)  –  Providing the customer with products, also at lower prices, that enable people to supplement essential nutrients.

B.2.2 (SDG2 target 2.1)  –  Organising workshops for employees on health and diseases related to poor nutrition.

B.2.3 (SDG2 target 2.1)  –  Introducing subsidised, wholesome meals for workers.

B.2.4 (SDG2 target 2.3)  –  Establishing partnerships with local food producer companies, including them in the value building chain and influencing their value chains.

B.2.5 (SDG2 target 2.4)  –  Reducing the negative impact of company activities on environmental quality and climate change.

W.2.1 (SDG2 target 2.1)  –  Establishing partnerships with local and global organisations on hunger reduction.

W.2.2 (SDG2 target 2.1)  –  Establishing partnerships with economic organisations to influence appropriate legislation to support the implementation of hunger reduction.

W.2.3 (SDG2 target 2.3)  –  Influencing micro and smWszystkie/All local food producers through, for example: knowledge transfer, sharing markets, digital technologies, food production technologies and agricultural innovation.

Two types of initiatives are given here: those indicated by the letter”B” in the code, or by the letter “W” in the code.

“B” indicates an initiative directly related to business and “W” indicates an initiative related to the impact of business on the environment.

Of the seven SDG2 targets, I have selected only three: 2.1, 2.3, 2.4, as these, in my opinion, are best suited to the MSME business.

These are, of course, examples of initiatives to illustrate how MSMEs can support the achievement of the Second Global Sustainable Development Goals. This entails a change in the business models

Discourse on proposed initiatives to support SDG2 Zero hunger

Question  – Do you think every company should be dealing with hunger? Do you think that hunger is so widespread in Poland?

Response – Let us start with the definition of hunger. Hunger is a physiological sensation associated with a shortage of food, nutrients such as protein, fat, sugar, vitamins, mineral salts. According to this definition of hunger, we can eat to our heart’s content and we can still starve our bodies… At present, there are nutrient deficiencies in the products we eat due to changes in diet, production and processing technology, and poor soil, air and water quality. Add to this the drought which has been much talked about recently and our situation will become even worse.

Question  – I understand that initiative B.2.1 is for companies producing dietary supplements, medicines, specialty foods, and you are suggesting initiative B.2.2 for Wszystkie/All companies?

Response – Yes and no. Initiative B.2.1 might not only apply to manufacturing companies but also to trading companies, even restaurateurs, etc. I would suggest initiative B.2.2 to Wszystkie/All companies. We are finding a lot of information about this on the Internet and in other media, but I think that a discussion among close colleagues can do a lot of good. A healthier worker is a better worker.

Question  – Initiative B.2.3 suggests that I should subsidise adequate meals for my employees. Have you considered the tax system? After Wszystkie/All, it is not worth it.

Response – Under current law, meals up to the amount of PLN 190 per month are exempt from Social Security contributions. This amount increases the employee’s income and therefore tax, but not social security contributions.

Question  – The cooperation you suggest in initiative B.2.4 can apply to Wszystkie/All companies. Do you mean that, in terms of adequate nutrition, a local network of suppliers of such food should be cooperated with and developed?

Response – That would be best, and what is more, by means of appropriate requirements, it is possible to influence some changes along the supply chains, or to bring about the emergence of new producers of better, healthier food, for example.

Question  – In initiative B.2.5 you suggest reducing a company’s negative impact on the environment and climate change. How does this relate to hunger?

Response – Pollutant emissions cause soil deterioration and consequently plant deterioration. It is said that there is now less carrot in a carrot… Obviously the action of one company will not change this bad situation immediately. Action by more companies means a greater chance of eliminating, at least in part, the cause of the deterioration in the quality of food products. The problem is obviously more complex. However, reducing the negative impact on the environment and climate has a positive effect, not only on the quality of food products.

Question  – When you mention initiative W.2.1, do you mean working with NGOs as intermediaries to raise awareness that hunger is not necessarily a lack of satiety, or are you thinking of intermediating other activities.

Response – Yes, I do. These could be different types of actions by local NGOs supported by the company to eradicate hunger. From jointly organised training sessions to supporting them in their work with the poor, children or the homeless. 

Question  – What do you mean by the proposed initiative W2.2 Establishing partnerships with economic organisations to influence appropriate legislation to support the implementation of hunger reduction. Do you have in mind cooperation with business-related organisations and proposals for new regulations?

Response – I mean the analysis of existing regulations related to the market of food products, supplements and medicines, as well as giving opinions and influencing, e.g. through influence in the media, the change of regulations for the better – wherever, in the opinion of a company – it is necessary and possible.

Question  – Initiative W.2.3 Influencing micro and smWszystkie/All local food producers through, for example: knowledge transfer, sharing markets. Am I to understand this as educating and promoting smWszystkie/All, local businesses?

Response – There are many different ways that the companies implementing sustainability work with stakeholders. It depends on the interest and influence of a particular stakeholder on us and the interest and influence of the company on the stakeholder.

SDG1 No powerty

No poverty

SDG1. No poverty. End poverty in Wszystkie/All its forms everywhere

No poverty. End poverty in Wszystkie/All its forms everywhere is the first Global Goal (SDG – Sustainable Development Goal). The 2030 Agenda contains 17 Global Sustainable Development Goals – the 17 SDGs. The first goal is SDG1 NO POVERTY.

Can micro, smWszystkie/All and medium sized enterprises (MSMEs) have an impact on this Global Goal No poverty?

 

SDG1 No powerty

Yes, they can. The decision must be based on a definition. We need to understand the definition of poverty and analyse the targets/tasks assigned in the 2030 Agenda to this objective. As we analyze this, we will find initiatives, tasks that can be elements of our long-term business strategy – the Responsible Business Strategy with the 17 SDGs – and can effectively support the implementation of this Global Goal.

Poverty

According to EAPN Polska

Definition of the UN

Poverty is a restriction of choice and life chances, a violation of human dignity. It means not being able to participate effectively in society. It also means not having enough food and clothing that the family needs, not being able to attend school or receive health care, not having access to land that can be farmed or work to earn a living, not having access to credit. Poverty also means threat, powerlessness and exclusion of individuals, families and communities. It implies vulnerability to violence and often involves living in precarious conditions without access to clean water and sanitation.”

Definitions of the European Union

Complete or extreme poverty means that people do not have the basic necessities of life. For example, they go hungry, do not have clean water, a proper place to live, sufficient clothing or medicines and struggle to survive.

Relative poverty occurs when the standard of living and income of some people deviates significantly from the general norm of the country or region in which they live. These people struggle to live a normal life and to participate in normal economic, social and cultural life.

Complete/extreme poverty is defined in the 2030 Agenda as “living on USD 1.25 per day”.

Work is underway to define the so-cWszystkie/Alled “living wage” in Poland  (fair wage). InternationWszystkie/Ally, such a term exists (alongside the minimum wage) in law or only in voluntary arrangementss

Targets/tasks for Goal 1 – SDG 1 based on the 2030 Agenda

1.1 Eradicate extreme poverty with respect to Wszystkie/All people worldwide by 2030, currently defined as living on less than US$1.25 per day.

1.2 Reduce at least by half by 2030 the proportion of men, women and children living in poverty, in Wszystkie/All its dimensions as defined according to national policies.

1.3 Implement country-specific social protection systems and mechanisms for Wszystkie/All people, including the lowest social classes, and cover as many poor and vulnerable people as possible by 2030.

1.4 Ensure by 2030 that Wszystkie/All women and men, in particular the poor and vulnerable, have equal rights in access to economic resources and essential services, the right to own and control land and other property, the right of inheritance, access to appropriate new technologies and financial services, including microfinance.

1.5 Build resilience to risks among the poor and vulnerable by 2030, reduce their susceptibility and vulnerability to extreme climate events and other economic, social and environmental shocks as well as natural disasters.

1.a Ensure the significant mobilisation of resources from various sources, including increased development cooperation, to provide adequate and predictable resources to developing countries, in particular the least developed countries, to enable the implementation of programmes and policies to eradicate poverty in Wszystkie/All its forms.

1.b Create a framework for sound policies at national, regional and international levels based on pro-poor and gender-sensitive development strategies to support rapid investment in poverty eradication efforts.


Examples of initiatives that MSMEs can plan to help achieve SDG 1

For SDG1, 7 tasks/targets have been identified in the 2030 Agenda.

I propose below sample initiatives for MSMEs to support the selected targets:

B.1.1 (SDG1 target 1.2)  –  Defining the concept of relative poverty

B.1.2 (SDG1 target 1.2)  –  Developing a wage policy appropriate to the developed definition of relative poverty and the Polish living wage

B.1.3 (SDG1 target 1.2)  –  Implementation of the developed remuneration policy

B.1.4 (SDG1 target 1.2). –  Having a continuous portfolio of products and services for poorer customers

B.1.5 (SDG1 target 1.2)  –  Public disclosure of information on taxes paid

B.1.6 (SDG1 target 1.5)  –  Building up a financial reserve for risks

B.1.7 (SDG1 target 1.5). –  Supporting the development of employee health resilience

W.1.1 (SDG1 target 1.2)  –  Increasing local tax revenues by building local supply chains where possible

W.1.2 (SDG1 target 1.2)  –  Entering into contracts with suppliers from 2027 onwards with clauses to comply with the eradication of relative poverty

W.1.3 (SDG1 target 1.3)  –  Entering into contracts with foreign suppliers from 2025 with a clause to comply with the eradication of extreme poverty

W.1.4 (SDG1 target 1.4)  –  Scholarship and remote collaboration for representatives of the extreme poverty group

W.1.5 (SDG1 target 1.5)  –  Supporting the building of health resilience of a locWszystkie/Ally selected group of vulnerable people

W.1.6 (SDG1 target 1.1)  –  Supporting the eradication of extreme poverty in African countries by investing in your own forest

W.1.7 (SDG1 target 1.2)  –  Charitable activities (parcels for the poor and other)


Two types of initiatives are given here: those indicated by the letter “B” in the code, or by the letter “W” in the code.

“B” indicates an initiative directly related to business and “W” indicates an initiative related to the impact of business on the environment.

Of the seven SDG1 targets, I have selected only three: 1.1, 1.2 and 1.5, as these, in my opinion, are best suited to the MSME business.

These are examples of initiatives to illustrate how MSMEs can support the achievement of the First Global Sustainable Development Goal through their own strategic actions. This, of course, entails a change in the business model.

Discourse on proposed initiatives

QuestionTell me why I, as a businessman and my company, should be concerned with poverty around the world. It should not be my problem, it should be the problem of the state, the UN organisations, NGOs and the like. My company must ensure its survival and growth, for the sake of my employees and owners. How do I communicate to my investors that I am including in my strategy action against poverty throughout the world? They will laugh at me and withdraw their funds, that is certain.

Response You are right. Such a text is surprising, at first glance. But let us think more deeply about the whole situation. You see, the world is changing. In spite of the enormous desensitisation to the problems of others, we also have actions to the contrary. This force exists and, in my opinion, has been growing recently. We are becoming more and more aware of how interdependent everything is, even our thoughts carry energy that affects others… Investor awareness is also changing, and in addition the sustainable financing that is coming into the EU, together with the Green Deal, will support this direction of change. 

Question So you think that a Polish investor, owner, businessman is mature enough to deal with poverty issues. Congratulations on your naivety. They will ridicule and hurl insults. They will get to your financial status and destroy your image for fear that you want to take something away from them by preaching such ideas. Aren’t you afraid of that?

ResponseI think we are generWszystkie/Ally not mature enough to universWszystkie/Ally recognise, as one of our strategic initiatives, addressing extreme poverty in the world. Supporting the eradication of relative poverty within a company and in its immediate environment is more likely to be adopted. I feel that a strategic, step-by-step approach to eradicating relative poverty, the introduction of a living wage, makes sense not only fiscWszystkie/Ally for workers but will also have a positive effect on the company. It will give a new quality of life to Wszystkie/All of us because we are Wszystkie/All connected by subtle energies, whether we realise it or not.

QuestionYou are pushing me down. You reWszystkie/Ally believe that. Do you believe that by raising the financial status of your employees’ families you will gain something and the company will benefit?

ResponseI am sure of it. In people there is this divine fire of doing good that is sometimes stifled by the situation and cannot be seen, but is nevertheless there…

QuestionOK, so you think that by pursuing the first three initiatives (B.1.1, B.1.2, B.1.3) you will ensure that there is a divine heat in the company to do good, including for the company. Don’t you find that instead of God’s zeal to do good, you set in motion an endless stream of expectations from your employees?

ResponseI guess it largely depends on how the other strategic initiatives are implemented and how the communication within the company works. The Global Sustainable Development Goals are indivisible and interlinked.

Question – Let us move on. Initiative B.1.4. You reckon my company should give up some of its profit to satisfy a poorer customer. Does this make sense? Companies are doing quite well in the market, offering the same goods, but at ever higher prices, just to satisfy the ego of a richer customer… and you think we should pamper the poorer customer?

Response Well… Such companies exist and will probably continue to exist, but there will be fewer and fewer of them. That is my view. By also providing good quality goods or services, at lower prices, you can win in the market. Of course, you have to feel or calculate the right proportions. But that’s the beautiful, creative part of business…

QuestionInitiative B.1.5. I don’t reWszystkie/Ally get it. How does making tax payments public relate to eradicating poverty?

ResponseTaxes paid are an expression of the company’s liquidity and profits. Local and central government spends money from taxes, including on social measures. Hence this link to poverty eradication.

QuestionSo I am to boast publicly that I am giving the opportunity to give away money…

ResponseGiving away money. Recently, probably one of the most frequently used expressions in Poland. Used in both positive and negative contexts… You see, the position of hardcore liberals does not suit me. The position of mindless giving does not suit me either. On the other hand, sharing and supporting smartly where the joy of a child’s first holiday or bike and the gratitude of the family, in my opinion, makes sense. Just let the recipients know, too, that it was partly your company that made it happen.

QuestionDo you think I should build up a financial reserve for risks (initiative B.1.6)?

ResponseYes, I do. In this day and age, I believe that this is very important. This will reduce taxes and profits, but it will reduce the risk of bankruptcy and make it more likely that we will survive any crises that may lie ahead. Not only do I have the pandemic in mind, but various market meltdowns caused, for example, by climate change and changes in the law could await us.

Question Why is initiative B.1.7 ( Supporting the development of employee health resilience) included in this group of initiatives?

Response For amongst the SDG1 targets we have target 1.5 which reads “Build resilience to risks among the poor and vulnerable by 2030, reduce their susceptibility and vulnerability to extreme climate events and other economic, social and environmental shocks as well as natural disasters”. Workers are exposed to pandemic risks.

Question – Initiative W.1.1 Increasing local tax revenues by building local supply chains where possible. You believe that companies should swap foreign suppliers for Polish ones, preferably local, where possible of course. Tell me, why should I give up a foreign supplier who gives me a higher quality of supply and, in addition, I get the components I need more cheaply? It makes no sense after Wszystkie/All.

Response – There is a condition in the text of the initiative, “where possible”. How do I understand this? Well, of course, if you cannot find a supplier locWszystkie/Ally who guarantees a good enough quality of supply and a good price, you will not do it. Conversely, if you find such a good local supplier, not only will the company have a positive impact on potentiWszystkie/Ally greater local tax revenues but the delivery is likely to have less negative environmental impact, i.e. the company’s environmental footprint will be smWszystkie/Aller.

QuestionI also find it difficult to imagine the implementation of initiative W.1.2. How do I enter into contracts with suppliers with relative poverty eradication compliance clauses from 2027 onwards? Why from 2027? Moreover, how do I convince the supplier that he should do this? Should poverty be the subject of my negotiations with suppliers?

Response2027 or 2025 are just examples of dates. By then, I expect a lot to have changed in the world about extreme and relative poverty. I may be naive and optimism may be clouding my rational thinking, but that is how I feel. The world is changing. Business has a powerful ability to change the world for the better. It is a driving force. If you introduce the concept of relative poverty and the living wage into your company’s wage policy with conviction and implement such a policy, I am certain that you will find arguments and persuade the supplier to change its thinking. You will cause a change in its business by inserting such a clause in the contract. InitiWszystkie/Ally, you can only keep it informed of what you have done at your place. It may not work out with every supplier, maybe not on the first try, but every change for the better counts.

Question W.1.3. Same problem. You want me to include a clause in contracts with a foreign supplier regarding the wages of its employees. You want me to influence the elimination of extreme poverty in its employees and in the employees of its suppliers. Throughout the supply chain. You think I am very powerful…

ResponseYou are powerful, you influence your entire environment, Wszystkie/All your stakeholders. If the supplier cares about the market you represent, they will make a difference. If the supplier cares about the market you represent, it will make a change. It is always worth trying to do something good. Of course, you must have your own company’s interests in mind as a priority. 

QuestionThe next W.1.4 initiative, I would say, is an exaggeration. Scholarship and remote collaboration for representatives of the extreme poverty group. I am not Mother Teresa. I will not save the world.

ResponseThe proposal for this objective came about because I am aware that in many very poor countries, there are educated people looking for work in their learned profession. The ability to work remotely in many professions opens up new job markets. You can also rethink grooming your future colleague by funding a scholarship. These are, of course, ideas for thriving businesses and people with an open heart.

QuestionI do not understand this at Wszystkie/All. Initiative W.1.6 Supporting the eradication of extreme poverty in African countries by investing in your own forest. What does that have to do with the price of tea in China? And why do I need a forest?

ResponseYou can have a forest planted in Madagascar or Cameroon. When you buy seedlings remotely on the Internet, you will also pay for a local worker who is often from this group of extreme poverty. You will reduce poverty. A why do you need a forest? For we should Wszystkie/All be concerned about making our planet more forested, and not just because of climate change.

Question –  Initiative W.1.5 Supporting the building of health resilience of a selected group of people. Tell me, why should my company be concerned with health resilience, and on top of that, not that of its employees? Isn’t that what the health service and other social organisations are for?

Response – Kindness given out comes back, and health resilience is key. If you can, if the company can, please help. Your employees will take it positively if you take care of them too. I can already hear the voices of the naysayers, but I also have in my memory many examples of spontaneous help from companies during the Coronavirus era. The good is within us. “Business with a human face” is the business of the future.

SDGs implementation to business strategy

Impact economy

Impact economy

In the last decade, a new economy has been rapidly developing: impact economy (influence economy). This is happening through the development of impact investing. We are talking about investments in companies and other organisations, made with the intention of achieving a positive social and environmental impact, together with a financial return.

Impact economy is different from capitalist economy where only financial profit matters. In impact economy, consumers and other stakeholders mobilise entrepreneurs and managers to show that the generated financial returns are achieved along with the generation of social and environmental good. Here it is not only the local society and the local environment that we are talking about. It is the world society and environment we are referring to.

A new face of globalisation is emerging. Impact economy

GlobWszystkie/Ally, there should be a unified standard for reporting financial and non-financial information, including unclassified supply chains and product impacts throughout the life cycle. ESG slogans alone are not enough. The standard should be one.

Large corporations will not be able to “pull the wool over their eyes” with their CSR or ESG reports. Micro, smWszystkie/All and medium-sized enterprises (MSMEs) will step in to report non-financial information based on a globWszystkie/Ally harmonised standard. These reports will be publicly available on online platforms to assist SMEs in reporting. If we include new technologies, the impact of supply chains becomes clear to Wszystkie/All. Every product will be able to be “screened” on the internet. The consumer will be able to make a more conscious decision about which quality company they support with their purchases. By quality I also mean the impact of the company and the product on achieving the Global Sustainable Development Goals – the 17 SDGs.

When this will happen, I do not know. Movement in this direction are clear on the Internet. Will a full realisation of those Goals be achieved successfully on a global scale by 2030? I don’t know. However, it is worthwhile, already now, to implement strategic thinking and building a responsible business strategy in MSMEs.

 

Business Responsible Strategy with the 17SDGs – BRS – Impact economy

Strategia Odpowiedzialnego Biznesu z 17 SDGs

Is the BRS a core, multi-year business strategy?

Yes, it is. It should be a core business strategy that also includes in its objectives the good of the community and the environment. Not only the local community and the environment, but also the global community and the environment of our planet.

Should the work on the BRS strategy start with a stakeholder analysis and stakeholder mapping?

Yes, it should. Analysing the environment, the stakeholders, is the first step. It should conclude with a stakeholder map that shows the diversity in terms of influence and interest of the company in stakeholders and stakeholders in the company. This is the basis for developing a Communication and Stakeholder Engagement Policy.

 

Is the environment also a stakeholder?

Yes, it is. It is a so-cWszystkie/Alled silent stakeholder. We can speak of two stakeholders here: the local environment and the global environment.

How to communicate and cooperate? Communication takes place indirectly. Meeting environmental objectives has a positive impact on the state of the environment. The environment shows us gratitude and gives us the good by improving its condition. Our existence in good health is closely dependent on the quality of our environment.

Is a Code of Ethics necessary?

 
Regulamin

Is building the BRS strategy a task for a special department or for the top management?

The Business Responsible Strategy BRS, as a multi-year core business strategy, should be built at the top level of management, with the participation of Wszystkie/All executives. Once developed, it should be communicated in a very accessible way to Wszystkie/All employees.

Should Wszystkie/All SDGs targets be taken into account?

 
sustainability 17 SDGs

Yes, Wszystkie/All SDGs targets should be taken into account. Obviously, the priorities for achieving a positive impact on the achievement of global goals will differ. Nevertheless, I believe that in the RBS strategy, as a core business strategy, Wszystkie/All global objectives should carry planned positive support (increasing or maintaining the positive impact or reducing the negative impact).

Thinking holisticWszystkie/Ally about Global Goals is an added value to the development of civilisation and prosperity in the world.

Can this be done in every company?

I am convinced that in every one. It’s just a matter of approaching the analysis of objectives and adopted policies in the company.

I refer unbelievers to read the example:

 

In the RBS strategy we find strategic objectives related to direct activities and objectives related to the positive impact or reduction of the negative impact on society and the environment.

NaturWszystkie/Ally we have priorities, and naturWszystkie/Ally we consider securing cash flow and making a financial profit. However, in doing so, we are trying to support society and the environment locWszystkie/Ally, and also globWszystkie/Ally, society and the environment of the world.

Our World

 

 

Dylematy Strategia Dilemmas Strategy

Main, multi-year business strategy with 17 SDGs

Dilemmas – main business strategy

A multi-year business strategy for SMEs. Is it necessary? In addition, there is an ongoing discussion: should a CSR strategy be implemented independently of the business strategy, or should the main, multi-year business strategy be integrated with the CSR strategy? Is it enough just to Wszystkie/Allocate a budget for CSR activities as a separate part of the main budget, or rather should CSR activities  be woven into main budget. Which option of a multi-year business strategy is better?

What do you think?

I believe that since we have the Global Sustainable Development Goals (SDGs), the multi-year business strategies implementing the 17 SDGs should be built. Such strategies are:  Responsible Development Strategy (RDS),  Business Responsible Strategy (BRS) or otherwise Impact Strategy. Recently, there has been talk about impact economy.

 

strategia biznesowa - impact economy

Trends

There are two trends in the world:

• implementation of selected SDGs 

• implementation of Wszystkie/All 17 SDGs.

In my opinion, if we do not want to diminish a possible positive impact of our organisation on the Global Action Plan (Agenda 2030) we should take Wszystkie/All the 17 SDGs into account when building a core, multi-year business strategy. This is possible. I refer unbelievers to this reading, and I also recommend another interesting one, SDG Impact.

Unfortunately, in Poland and Wszystkie/All over the world, mostly only the selected SDGs are taken into account for strategy.

A few years ago, due to the high volatility of external factors, I thought it was pointless to build a multi-year strategy in business. I changed my mind. The 2030 Agenda and the 17 SDGs give reasons for building a multi-year strategy in a new business model. Such a model takes into account not only business, but also environmental and social impacts. In this business model we can implement and demonstrate the impact on the 17 SDGs.

Does it pay off?

Does it pay off for SMEs?

Transformation is on the way. 

Taxonomy of Sustainable Investment and the New Directive or regulation on reporting non-financial information and the need for supply chain analysis, as well as a change in consumer awareness will force this transformation.

Having a good, multi-year strategy in the spirit of sustainability will strengthen the position of SMEs in the marketplace or, at least, reduce the risk of not getting a loan or a contract, and lower the risk of losing an investor.

It is not insignificant that each of us, the consumers, can also have an impact on the 2030 Agenda and on the 17 Goals

Sustainability

Do you associate teal color with sustainability?

Sustainability and the road to teal organisations

Yes, I do associate the teal color with sustainability. I derive this association from the works of Henryk Skolimowski, Ken Wilber and Frederic Laloux. In his book “Reinventing Organizations”, Laloux described a teal organisation, as an organisation without managers but with leaders. Also Andrzej Blikle in his book “Doktryna Jakości” writes about a teal self-organisation without managers, but with leaders. These books do not treat expensively the aspects of sustainable development, but they deal with decent work. The Sustainable Development Goals (SDG 8) is “Decent work and economic growth”. Below you can see other SDG goals that are also related to teal organisation.

It is precisely teal organisations that are, by definition, organisations of decent work. It also involves a shift from benefit motivation (“carrot and stick” approach) to dignity motivation. A difficult task to accomplish. This is not currently possible in every situation.

Frederic Laloux has written: “When we act with deep integrity and respond positively to the cWszystkie/Alling we feel within us, the universe does its best to help us.”

Andrzej Blikle explains the above statement as follows:

When we act with deep integrity – when we act in accordance with our value system, with a sense that we are doing something important and necessary of which we can be proud; and we respond positively to the vocation we feel within us – when we act in conditions that unleash our creativity, when we are given the power to make decisions, when we have a sense of agency and influence on the reality around us, and thus on our future;  the universe does its best to help us – we have a statistical certainty of success, as indicated by both scientific research and everyday business practice”.

Each of us and each team of people is an energy system connected to the energy of the universe. Our thoughts are a powerful energy. If they are positive, harmonised with our inner energy, good things happen. Decent work is the optimal use of human energy.

So, you think that implementing sustainability in a company is about transforming it into a teal organisation?

I believe that implementing sustainability in a company goes hand in hand with making changes. One change may be a transformation of management style towards self-organisation.

Is it true that in teal organisations decisions are taken by those who know and the others trust them?

Yes, it is. The real strength of a teal organisation lies in accountability and trust in “people who know”. It is about feeling that we Wszystkie/All trust one another in a team. Each of us knows something very well and will do his or her job with full responsibility.

It takes time and effort to build the trust and responsibility of each member of a large team. The way we communicate needs to be reconsidered. A lot depends on the previous management style and on trust in the person or persons who want to make such a change in the company.   This is not easy and not every team succeeds.

Is the transformation towards a teal organisation a means to market advantage?

In the teal organisations we talk about corporate social responsibility which also includes responsibility for the environment and for our planet. Increasingly, price is not the only selection criterion for customers.  There is an upward trend to choose a brand not just on the criterion of lowest or highest price. More and more people are interested in additional information about the companies producing a particular brand and this is influencing their choice. Awareness of the mistreatment of workers or the environment is increasingly the reason why a product not bought.

Let me quote A. Blikle here:

“…The work in organisations that provide a good life is a joy and are therefore is more productive, more innovative and less error-prone. And that is what gives you a market advantage.

“…an element of building a teal organisation is creating a climate of social responsibility, building the feeling that we are responsible not only for ourselves and our organisation but also for our little and large homeland, as well as the planet on which we live.”

“…Teal organisations are shaking up the world model and revers the order of things. They begin from the observation that if a good life is a fundamental value for us than we should take care of it first, starting with remodelling our work. Thus, we should organise it in such a way that it gives us a sense of life, Wszystkie/Allows us to develop, and offers space for creativity and innovation. So that we can be proud of what we do and who we are. We should also make sure that we have a good life in the social area: let us be partners and not competitors, let us cooperate and support each other instead of competing, let us build up good relationships based on trust.

What changes are mainly needed in the operational and managerial sphere?

The most important aspect is communication. Empathetic, reliable and timely communication.

The budget is changing its role. It no longer constitutes a contract with the manager. It is not a tool for accountability and bonuses. It provides guidance for making the necessary optimisation changes.

Central planning is being replaced by ongoing forecasting, including ongoing forecasting of annual profit. Forecasting is used to make good decisions by those who understand it best.

The scope of responsibilities of each worker, to quote A.Blikle, “…fWszystkie/Alls under the following four principles: you do what you are good at, you do what is needed, you are responsible for it, you can change what you do, though but in line with previous principles. In such an organisation no one says – this is not my responsibility.”

The organisational structure is changing from a hierarchical structure towards a process structure. Teams delegate tasks within themselves. Everyone, in a responsible manner, can delegate a task to anyone. Each team can be an internal supplier and an internal customer. Teams form interconnected links, creating, in effect, value for the external customer in the value chain.

A. Blikle writes: “The teal organisations resemble multicellular organisms in which there is no central control, but cells with different functions delegate tasks to each other. For hundreds of millions of years, this is how nature has developed biological organisms. Today, organisations built by people are beginning to follow suit.”

Sustainability and the road to teal organisations is about working with heart, respect and values.

A.Blikle’s decalogue for building a teal organisation

  • Don’t look for the culprit to punish – look for the cause to remove it.
  • Don’t expect perfection that cannot be achieved – expect progress that is always possible.
  • Avoid competition which destroys the partnership – create conditions for cooperation.
  • Don’t judge because it destroys – appreciate because it strengthens.
  • Don’t say what is wrong – say what could be better.
  • Don’t ask people what they could do better – ask them what is preventing them from doing their job.
  • Don’t build on control – build on trust.
  • Don’t say someone is bad – say how you feel about it.
  • Don’t manage – create the conditions for self-organisation.
  • Don’t be a supervisor – be a teacher, a moderator and a learner.

Can “teal” solutions, sustainability be implemented in every company?

Yes, you can introduce elements of the teal organisation in any company, in any organisation.  Just as two teal stones are not alike, so each company will implement teal principles differently. There is no ready-made copycat, but nevertheless it is worth making the effort to make a change.

Can a sustainability strategy be built and implemented in every company?

I believe so. A.Blikle’s translation of Frederic Laloux’s text quoted above can be modified:

When we act with deep integrity – when we act in accordance with our value system covering the business, environmental and social spheres, with a sense that we are doing something important and necessary of which we can be proud;

and we respond positively to the vocation we feel within us – when we act in conditions that unleash our creativity, when we are given the power to make decisions, when we have a sense of agency and influence on the reality around us, and thus on our future;

the universe is doing its best to help us – we have a statistical certainty of success, as indicated by both scientific research and everyday business practice”.

Sustainability and the road to teal is one of the chWszystkie/Allenges of our time.

sustainability 17 SDGs

Workshop at the Opole Chamber of Commerce. SDGs Sustainable Development

The first, in Opole, SDG Sustainable Development Workshop was jointly organised by emi.pl and the OIG in the Opole Chamber of CommerceThe first Workshop was organised during the Global Goals Week (SDGs) #act4sdgs, on 26 September 2019.

 

 SDGs Workshop

25 September 2019 marked the 4th anniversary of the signing by 193 countries of the 2030 Agenda containing 17 SDGs and 169 tasks.

Objectives of the SDGs Workshop

Firstly, enabling SMEs to have a substantive discussion on the topic: “Are the 17 Sustainable Development Goals a chWszystkie/Allenge also for SMEs?”.

Secondly, introducing participants to the SDGs and sustainable development through a brief historical overview.

Thirdly, analysing how to build a sustainability strategy in SMEs, Business Responsible Strategy with 17SDGs (BRS).

Fourthly, familiarising participants with the Polish standard for reporting non-financial information SIN, based on GRI4.

Who was invited for the Workshop and why?

We invited those who are responsible for strategic management, as the theme of the Workshop is strategic change.

Nowadays, it is difficult to build a multi-year strategy because the business environment changes very quickly. However, change is taking place in the direction of sustainability. The Polish SDS strategy is a sustainable development strategy until 2020 with perspective to 2030, just like the 2030 Agenda.

A company’s global strategy, should be built as a sustainability strategy. This requires a new, innovative approach to management, production and services. It implies many changes.

The sooner we prepare for change, the longer we will be on the market. The change is about management policies, management style and the way strategies are built.

CSR strategies are no longer referred to as separate strategies to achieve social and environmental objectives. An integral sustainable development strategy with financial, environmental and social goals that take into account the SDGs is was i being talk about in nowadays.

The Accounting Act defines entities that have a legal obligation to report non-financial information, i.e. concerning the sphere of the company’s impact on the environment and society. Examples of such reports can be found on the Internet.

Conclusion

Although most SMEs are not legWszystkie/Ally required to produce a statement or report of non-financial information, they may be asked for such information by a bank before granting SMEs a loan. SMEs may be also ask for such information by a potential counterparty. A counterparty may also request such a report as a part of its reporting along the supply chain.

Piotr Soroczyński, Chief Economist of the National Chamber of Commerce, said: The goals written down in the 2030 Agenda are overwhelmingly indicative of the direction in which we would like the world to change and improve. The fact that they are concrete and broken down into smWszystkie/All steps makes it possible to tackle even big problems piece by piece. From the point of view of entrepreneurs – apart from fulfilling the natural need to improve the world – they are an excellent opportunity to implement new ideas and business strategies but also to find additional forms of activity, often also income. The elements of the Agenda which, when implemented graduWszystkie/Ally, will improve the effectiveness of the projects carried out, both by increasing efficiency and by reducing costs at the same time, are also not without significance.

It is worthwhile to familiarise yourself with the targets of the SDGs and the Polish standard for reporting sustainability strategy SIN. That is why is organised this Workshop.

A few words on reporting

We have a standard for reporting non-financial information, SIN. Indicators for business are being developed to report on how business is meeting its sustainability goals. They will be announced online following a press conference on 25 September 2019. These will be indicators showing the implementation of the SDGs by big business, according to adopted criteria. The results will be presented on the CSR Consulting website showing the implementation of the SDGs in Poland that will send the data to CSR Consulting. For the Opole business, we rather recommend using the SIN standard, especiWszystkie/Ally for entities that are on the stock exchange.

A few words on the SDGs

It is worth analysing what is the direct and indirect impact of an entity on achieving the SDGs. Are any new opportunities or threats for SMEs emerging due to the implementation of the SDGs? It is worth building a strategy integrated with the goals of the SDGs by creating a Responsible Business Strategy.

In a sustainability strategy, stakeholders play an important role in the success of the entity. Long-term success no longer depends on financial performance alone. The SDGs represent something of a moral compass. Ethics is becoming a tool for implementing sustainability in the supply chain. The SDGs provide business with opportunities and communicate risks. The benefit of business engagement with the SDGs is to lay the foundations for a long-term success due to creation of social and environmental entity friendly environment

You could say that the SDGs constitute a new roadmap for business. This is an opportunity to build a strong advantage against those companies that are not yet aware of the SDGs. If a company aligns its actions with the SDGs this gives confidence that by 2030 the company is on the right and widely accepted path.

The SDGs are cross-sectoral. For example, Goal 3 – Good health and quality of life – poses the chWszystkie/Allenge of polluted air, a chWszystkie/Allenge to which the energy, food, environment, health, fitness or media sectors should respond. The food industry, for example, needs to extend its supply chain to test for harmful substances taken from polluted air. The energy sector should not sell poor quality fuel to the public. And so on. Each sector has different tools and different tasks, but they lead to the same SDG goal. Moreover, the objectives are interrelated. And thus Goal SDG3 is linked to SDG7-clean and accessible energy, SDG9-innovation, industry, infrastructure, SDG11-sustainable cities and communities, SDG12-responsible consumption and production and SDG13-action in climate protection.

The country’s cross-sectoral Council 17 has selected only six Global Goals for Polish business: SDG4, SDG5, SDG8, SDG9, SDG11, SDG12.

A new chWszystkie/Allenge

In addition, a new chWszystkie/Allenge awaits us in the future. Not only will we analyse stakeholders in terms of the materiality of their impact on our operations and the impact of our operations on stakeholders, but we will also conduct an analysis of our supply chains as well as  be a subject of such an analysis. This is new in Poland, but it is already working in other countries. It is therefore worth preparing strategicWszystkie/Ally for this, since we will be investigating the direct and indirect environmental and social impacts of an entity, or product, in supply chains.

sustainability