WBCSD - Embedding change accelerating impact (2/45)

WBCSD - Embedding change accelerating impactWBCSD - Embedding change accelerating impact (2/45)WBCSD - Embedding change accelerating impact - (1/45)WBCSD - Embedding change accelerating impact - (2/45)WBCSD - Embedding change accelerating impact - Introduction (3/45)WBCSD - Embedding change accelerating impact - Theme 2025: Embedding change, accelerating impact (4/45)WBCSD - Embedding change accelerating impact - Welcome message from Stephanie de Heer (WBCSD) and Louise Ayling (RY) (5/45)WBCSD - Embedding change accelerating impact - Investor insights: In conversation with Temasek (6/45)WBCSD - Embedding change accelerating impact - Recommendations from the Advisory Group (7/45)WBCSD - Embedding change accelerating impact - General findings (8/45)WBCSD - Embedding change accelerating impact - Approach to reporting (9/45)WBCSD - Embedding change accelerating impact - Frameworks and standards (10/45)WBCSD - Embedding change accelerating impact - Sustainability governance (11/45)WBCSD - Embedding change accelerating impact - Materiality (12/45)WBCSD - Embedding change accelerating impact - Sustainability strategy (13/45)WBCSD - Embedding change accelerating impact - External assurance (14/45)WBCSD - Embedding change accelerating impact - Detailed findings (15/45)WBCSD - Embedding change accelerating impact - Evaluation framework (16/45)WBCSD - Embedding change accelerating impact - Principles (17/45)WBCSD - Embedding change accelerating impact - Materiality Q&A: SAP and Hankook Tire & Technology (18/45)WBCSD - Embedding change accelerating impact - Completeness (19/45)WBCSD - Embedding change accelerating impact - Operating context (20/45)WBCSD - Embedding change accelerating impact - Materiality (21/45)WBCSD - Embedding change accelerating impact - Alignment (22/45)WBCSD - Embedding change accelerating impact - Stakeholder engagement (23/45)WBCSD - Embedding change accelerating impact - External assurance (24/45)WBCSD - Embedding change accelerating impact - Balance (25/45)WBCSD - Embedding change accelerating impact - Content (26/45)WBCSD - Embedding change accelerating impact - Strategy Q&A: Kao and Sonae (27/45)WBCSD - Embedding change accelerating impact - Sustainability governance (28/45)WBCSD - Embedding change accelerating impact - Strategy (29/45)WBCSD - Embedding change accelerating impact - Partnerships and collaborations (30/45)WBCSD - Embedding change accelerating impact - Implementation and controls (31/45)WBCSD - Embedding change accelerating impact - Commitments and targets (32/45)WBCSD - Embedding change accelerating impact - Performance (33/45)WBCSD - Embedding change accelerating impact - RY perspective: How to leverage your sustainability reporting as a strategic tool (34/45)WBCSD - Embedding change accelerating impact - Effectiveness (35/45)WBCSD - Embedding change accelerating impact - Compelling design Q&A: Arcadis and Cargill (36/45)WBCSD - Embedding change accelerating impact - Ease of access (37/45)WBCSD - Embedding change accelerating impact - Compelling design (38/45)WBCSD - Embedding change accelerating impact - SDGs (39/45)WBCSD - Embedding change accelerating impact - SDG Q&A: Evonik and APRIL (40/45)WBCSD - Embedding change accelerating impact - SDG indicator (41/45)WBCSD - Embedding change accelerating impact - Closing remarks: Recommendations from Mardi McBrien (42/45)WBCSD - Embedding change accelerating impact - Appendix (43/45)WBCSD - Embedding change accelerating impact - Our activities in 2025 - List of companies reviewed - Resources - Acronyms, abbreviations and glossary - Acknowledgements (44/45)WBCSD - Embedding change accelerating impact - (45/45) Contents Detailed findings Evaluation framework → Principles → Materiality Q&A: → SAP and Hankook Tire & Technology Completeness → Operating context → Materiality → Alignment → Stakeholder engagement → External assurance → Balance → Content → Strategy Q&A: Kao and Sonae → Sustainability governance → Strategy → Partnerships and collaborations → Implementation and controls → Commitments and targets → Performance → RY perspective: How to leverage your sustainability → reporting as a strategic tool Effectiveness → Compelling design Q&A: → Arcadis and Cargill Ease of access → Compelling design → SDGs → SDG Q&A: Evonik and APRIL → SDG indicator → Closing remarks: Recommendations from → Mardi McBrien Appendix → Introduction Theme 2025: Embedding change, accelerating impact → Welcome message from Stephanie de Heer (WBCSD) → and Louise Ayling (RY) Investor insights: In conversation with Temasek → Recommendations from the Advisory Group → General findings Approach to reporting → Frameworks and standards → Sustainability governance → Materiality → Sustainability strategy → External assurance → Introduction Theme 2025: Embedding change, accelerating impact → Welcome message from Stephanie de Heer (WBCSD) → and Louise Ayling (RY) Investor insights: In conversation with Temasek → Recommendations from the Advisory Group → General findings Approach to reporting → Frameworks and standards → Sustainability governance → Materiality → Sustainability strategy → External assurance → Featured Q&As Materiality SAP and Hankook Tire & Technology share how their materiality assessments are evolving to meet new expectations. Strategy Kao and Sonae discuss how sustainability is becoming central to business strategy, moving beyond stand-alone initiatives to inform strategic decision-making. Effectiveness Arcadis and Cargill explore how thoughtful design and storytelling are helping to elevate sustainability reporting – making it clearer, more engaging and more strategic. SDGs Evonik and APRIL Group share how the United Nations Sustainable Development Goals (SDGs) continue to influence their strategy and reporting. → → → → Inside this year’s report