Content Implementation and controls Systems, controls and processes should be in place across the organization to manage and monitor material issues. These may include frameworks, guidelines, tools, management systems and certifications, as well as activities focused on implementing programs across the value chain for employees, suppliers and customers. Key recommendations Describe and provide evidence of the systems and processes in place to manage specific material issues. Discuss data collection processes, including internal controls. Describe how sustainability is embedded in operations. Reference human rights policy that includes evidence of the commitment to the UN Guiding Principles on Business and Human Rights, as well as evidence of having a human rights due diligence. Demonstrate the company’s formal support of diversity, equity and inclusion, and non-discrimination, in a code of conduct or similar policy document. Disclose diversity, equity and inclusion (DEI) and non-discrimination goals and targets. Methodology notes Scores limited for companies that do not undertake a materiality assessment or do not tie specific control mechanisms to specific material issues. ABB ABB’s 2024 Sustainability Statement provides a comprehensive overview of the policies, internal controls and processes in place to manage and oversee its material issues. It includes specific sections from the outset, discussing internal controls and sustainability-related policies, highlighting the company’s Code of Conduct, Supplier Code of Conduct, Human Rights Due Diligence Process, Health & Safety Policy, and more. For each policy/process, the report offers a robust and detailed narrative around the purpose and scope and identifies the senior official or body in charge of implementation. The report also describes the internal control self-assessment program – indicating the scope, purpose, regularity and oversight of this system. Later in ABB’s 2024 Sustainability Statement, each material topic has its own section, beginning with a thorough description of the policy and control system relevant to that specific topic. This paints a comprehensive picture of the policies and processes in place to manage and monitor each material topic. For instance, on the topic of circularity, the report describes ABB’s waste management requirements and zero-waste-to-landfill procedure. The report also discusses calculation methodologies and limitations for all data contained in the report in robust detail. ABB’s disclosure contains a comprehensive overview of its human rights due diligence process. The company reports on its engagement with affected stakeholders, how it embeds due diligence in governance and strategy, and how it identifies, assesses and remediates adverse impacts. Robust controls are crucial to turn sustainability commitments into action. Your reporting should demonstrate how you effectively monitor and manage your material issues.” Louise Ayling, Radley Yeldar Robust controls are crucial to turn sustainability commitments into action. Your reporting should demonstrate how you effectively monitor and manage your material issues.” Louise Ayling, Radley Yeldar Robust controls are crucial to turn sustainability commitments into action. Your reporting should demonstrate how you effectively monitor and manage your material issues.” Louise Ayling, Radley Yeldar Robust controls are crucial to turn sustainability commitments into action. Your reporting should demonstrate how you effectively monitor and manage your material issues.” Louise Ayling, Radley Yeldar Robust controls are crucial to turn sustainability commitments into action. Your reporting should demonstrate how you effectively monitor and manage your material issues.” Louise Ayling, Radley Yeldar Robust controls are crucial to turn sustainability commitments into action. Your reporting should demonstrate how you effectively monitor and manage your material issues.” Louise Ayling, Radley Yeldar Louise Ayling, Radley Yeldar