B2 Practices, policies and future initiatives
This section is about what your business is doing now, planning, or aiming for to become more sustainable.
You should share what you’re already doing, what policies you have in place, and any future plans or targets.
1️⃣ What is your business doing?
Tell us if your business has:
✅ Sustainability practices
Everyday actions you take to be more sustainable. For example:
- Saving energy and water
- Reducing greenhouse gas (GHG) emissions
- Preventing pollution
- Making products safer
- Improving working conditions and equal treatment
- Offering sustainability training to your staff
- Partnering on sustainability projects
✅ Sustainability policies
Do you have written policies or rules about sustainability?
Include:
- What topics the policies cover (environment, social, governance)
- Whether these policies are publicly available
✅ Future plans or initiatives
Are you working on any upcoming sustainability projects or improvements?
Share your ideas or goals, even if they’re just starting out.
✅ Targets or goals
Have you set any targets to track your progress?
Tell us how you measure success and how you know your actions are working.
2️⃣ What kind of issues are you addressing?
You can use the table below to show which sustainability areas your practices, policies, or plans cover.
| Sustainability Topic | Do you have practices, policies, or plans? | Are they public? | Do you have targets? |
|---|---|---|---|
| 🌍 Climate Change | [Yes/No] | [Yes/No] | [Yes/No] |
| 🏭 Pollution | [Yes/No] | [Yes/No] | [Yes/No] |
| 💧 Water & Marine Resources | [Yes/No] | [Yes/No] | [Yes/No] |
| 🌱 Biodiversity & Ecosystems | [Yes/No] | [Yes/No] | [Yes/No] |
| ♻️ Circular Economy | [Yes/No] | [Yes/No] | [Yes/No] |
| 👩💼 Own Workforce | [Yes/No] | [Yes/No] | [Yes/No] |
| 🔗 Workers in Value Chain | [Yes/No] | [Yes/No] | [Yes/No] |
| 🏘️ Affected Communities | [Yes/No] | [Yes/No] | [Yes/No] |
| 🛍️ Consumers & End-users | [Yes/No] | [Yes/No] | [Yes/No] |
| 🤝 Business Conduct | [Yes/No] | [Yes/No] | [Yes/No] |
3️⃣ If you’re a cooperative
If your business is a cooperative, you can also include:
- 👥 How workers, users, or communities are involved in decision-making
- 💸 Any investments in social economy entities (excluding donations)
- 💡 Any limits on profit distribution due to your cooperative structure or public interest services
4️⃣ Social & human rights
If your actions or plans relate to people (e.g., workers, communities, customers), consider:
- Are your actions addressing human rights issues?
- Do you have a process for handling complaints related to human rights?
You can check Appendix B for ideas on what social and human rights topics you might want to cover.