Developing a Sustainability Roadmap

This chapter introduces a tool for companies to build a Sustainability Roadmap based on the legislated process for ESG reporting. When starting the ESG reporting process a company needs to verify it's full value chain as input for a Double (trible) Materiality Assessment (MA). The MA is the basis for the company’s decisions on the change that they need to drive and a paragraph on Materiality Assessment is earlier in this book. The EU Green Deal as well as the legislation on reporting requirements as well as the EU-standards on sustainability (ESG) are based on the Sustainable Development Goals (SDGs) and it may freely be decided how the companies build their framework of managing the changes they need to drive. Companies operating in the EU must build an ESG-governance structure and here this Sustainability Roadmap may be tools to manage transition plan, policies, targets and actions, as well as resources allocated. This chapter shortly elaborates on SMEs versus corporates. Last but not least it is important to remember that we are all on a long jouney towards a fair and sustainable planet that just started.