1、ESG+2.0ESG+2.0Platform,framework&methodologyHIGHERAND HIGHERSTANDARDSESG+2.02ESG+2.0The pressure for real change is greater than ever.Consumers believe companies should be actively shaping ESG best practices.Employees want their employers to be more sustainable and are more loyal and committed to th
2、ose that are.New legislation and the drive for disclosure is a reality for businesses across the globe,large and small.And almost 90%of investors have adopted ESG within their approach.Higher and higher standards,shaped by international frameworks and regulations,are driving this necessary change.Po
3、sitive Luxury believes luxury should lead.As the leading sustainability expert for the luxury industry,were raising the bar so our clients can,too.Overview“The cries for change increase in numbers and magnitude every day,effectively raising standards for businesses like ours and those we support.The
4、 game-changing ESG+2.0 is our response to those cries.The 2.0 platform makes smart use of technology to be 100%bespoke for each individual business,while the 2.0 framework is built upon global goals,international reporting frameworks,existing and impending legislation.TogetherwithourButterflyMethodo
5、logy and unrivalled service,it will enable our community of Real Changemakers to meet higher and higher standards for people,for nature and for business.”Amy Nelson-Bennett,CEO3ESG+2.0Our ESG+2.0 Framework:drivers of sustainability Sustainability PurposeSustainable Development GoalsCorporate Social
6、ResponsibilityStakeholder EngagementOrganisational GovernanceMemberships,Accreditations and CertificationsEthics and Fair Operating PracticesInformation SecuritySustainable ProcurementPeople ManagementDiversity,Equality and InclusionHealth,Safety and WellbeingCommunity InvolvementHuman Rights and Mo
7、dern SlaverySustainable InnovationClimateWaste ManagementPackagingCircularityHazardous MaterialsWater ManagementBiodiversityAnimal WelfareLuxury should have the highest standardsBuilt upon the foundation of international agreements,global frameworks and standards,and updated every two years to ensur
8、e our clients can be confident they are meeting ever higher and higher standards.ESG+2.0 is aligned to the rigorous CSRD adopted by the EU,and reporting frameworks for disclosure such as GRI,SASB,TCFD and TNFD,as well as global goals such as the UNs Sustainable Development Goals.GovernanceSocialInno
9、vationEnvironment4ESG+2.0Framework overlapCSRDTCFDTNFDSASBGRIISOCSRDEU legislation requiring companies to publish regular reports on the social and environmental risks they face,and on how their activities impact people and the environment.ESRS:1,E1,E2,E3,E4,E5,S1,S2,S3,S4,G1SASBStandards to help id
10、entify the sustainability-related risks and opportunities most likely to affect financial performance over the short,medium or long term.SASB:CG-AA,CG-EC,CG-HP,EM-MM,FB-AB,FB-RN,SV-HL TCFDA disclosure framework to support investors,lenders,and insurance underwriters in appropriately assessing a spec
11、ific set of risks related to climate change.GRIGlobal best practice for how organisations demonstrate accountability for their impacts on the environment,economy and people.GRI:1,2,3,204,205,301,302,303,304,306,403,405,408,409TNFDA risk management and disclosure framework for organisations to report
12、 and act on evolving nature-related risks.ISOA worldwide federation of national standards bodies promoting the development of standardisation to aid the international exchange of goods and services.ISO:14001,45001,26000,20400,50001,46001DOUBLE MATERIALITYMETRICS DRIVEN APPROACHMANAGEMENT SYSTEM(Poli
13、cy,Risks,Opportunities,Metrics,Targets,Strategy,KPIs)HIGH DEGREE OF QUESTION OVERLAP5Our framework is not a matter of opinion.It is underpinned by world-leading reporting frameworks,standards and legislation.ESG+2.0Lets get ready for legislation,togetherAs your company grows and the regulatory lands
14、cape changes,it can be hard to keep track of what you need to do.Let us help you prepare for the sustainability legislation requirements that affect your business.2015 UK Modern Slavery Act2021EU Green Deal2023EU CSRD 2023German Supply Chain Due Diligence Act 2022USA Uyghur Forced Labour Prevention
15、Act 2023Latest obligations under French Loi AGEC2024US SEC(expected)2024/2025EU CSDDD(expected)6Let our technical experts guide you through the regulatory landscape.Let our legislation flags notify you of any upcoming legal requirements that might affect your business.How we can helpLet our framewor
16、k prepare you for disclosure requirements.ESG+2.0Third-party data sources Positive Luxurys ESG+2.0 Assessment Framework draws on external,third-party proxy data sources such as the UN Biodiversity Lab,the IUCNs Red and Green Lists,the Responsible Sourcing Tool,the International Labour Organisation a
17、nd others.We use vetted sources to help you fill in the gaps and get a better understanding of the sustainability risks and(potential)impacts throughout your operations,where you havent yet been able to collect primary data.7Image:Clase Azul MxicoESG+2.0Tailored to maximise relevancy and efficiency8
18、ESG+2.0OutputFashion&AccessoriesSizeWorkforce numbers and revenuesMaterial DriversRisk ManagementReporting SuiteButterfly MarkESG+Scores&BenchmarksTransition ToolsContinuous ImprovementDisclosureAligned with:CSRD/TCFD/SASB/TNFDMinimum RequirementsBonus QuestionsBusiness Activity E.g.,raw material pr
19、oducer or processor,finished goods manufacturerBusiness Model/s Brand,supplier,retailer,serviceJurisdictionsLegal structures&geographiesFacilitiesE.g.,office type,factory,warehouse,agricultural landJewellery&WatchesPremium DrinksBeauty&FragranceInteriors&LivingTravel&Leisure3 Assessment2 Dynamic Tai
20、loring1 Double MaterialityESG+2.0Time to talk numbers 9ESG+2.0The scoring in ESG+2.0 is based on a two-part methodology:points first,then weighting.PointsEvery bespoke questionnaire has a total number of potential points,according to size and vertical,to ensure that the scoring is fair for big and s
21、mall businesses alike.WeightingEach sector has a double materiality matrix with our 23 drivers plotted.Drivers that fall into the upper-right quadrant(high materiality)will represent 50%of your total percentage score.The upper-left quadrant and bottom-right quadrant will each represent 20%of your to
22、tal percentage score,and the lower-left quadrant will represent 10%.We then weigh this against a pre-determined pillar(ESG+)weight to ensure that all aspects of sustainability are fairly represented in your total percentage score.MathsTotal Number of Points ScoredTotal Number of Potential Pointsx Dr
23、iver Materiality Weight x ESG Pillar Weight20%10%50%20%LowLowMediumMediumHighHighMid MaterialityDriversHigh MaterialityDriversLow MaterialityDriversMaterial to BusinessMaterial to People&NatureMid MaterialityDriversESG+2.0How it worksTo do this,we help you build your very own Integrated Management S
24、ystem on our 2.0 platform.All our drivers follow the same structure,as illustrated on the right.Your answers will automatically feed into a single table,which will help you prioritise which issues to tackle first,assign budgets and people responsible for the actions you are taking,and monitor your p
25、rogress over time.Its all in one place to ensure your organisations continual improvement and support communications and reporting.Lets make progress within sustainability easy,together.PLANCHECKDOACTPolicyRisks&OpportunitiesMetrics&TargetsKPIsStrategyOrganisationalGovernance10Our assessment is desi
26、gned to help you get organised.No more playing catch-up:its time to get ahead of the sustainability game.ESG+2.0Become a Real Changemaker1Sign Up5Time to Transform2Meet the Team6Take FlightPick the Butterfly programme thats right for you.Well point you in the right direction.Start to see rapid progr
27、ess,immediately.The Positive Luxury team cant wait to meet you and were here to help you every step of the way!Determine how you want your business to adapt to the new climate economy.Were in it for the long-haul,with you.If its right for your organisation,get an internal team together.Watch as your
28、 organisations biggest and boldest sustainability ambitions come to life.Start your assessment journey think of it as a sustainability check-up.We have all the tools you need to be fully transparent,with confidence.3Get Everyone Involved7Make Real Change4Ready for Lift-Off8Tell the World11ESG+2.0Our
29、 thanks and acknowledgements11ACCAADEMEBSIBSRESG ExchangeGRIThe Good Governance AcademyWaterplanWBCSDWorld Benchmarking AllianceAWSBA&SHChanelChristian Dior(Couture&Fragrance)Data ReplyEste Lauder GroupGivaudanLa PrairieLacosteLouboutinLouis VuittonMCMMonica VinaderMejuriRichemont GroupStephen Webst
30、erSurvey SolutionsFrederick JohnsonSusannah Rodgers,MBEColin WheelerReal change does not happen in isolation.It takes collaboration,passion and shared purpose.Positive Luxury is grateful to all the organisations,companies and individuals who generously gave their time and expertise to help inform ou
31、r development of the ESG+2.0 assessment framework.ESG+2.0Work with us:Hamish Scott,Development D Press&media:Natalie Welsh,Relationship Marketing M Discover our products,services and Real Changemakers:PositiveLPositive Luxury are the leading sustainability experts for the global luxury industry.From
32、 beauty,fashion and jewellery to premium drinks,interiors and travel,we help businesses meet higher standards for people and nature.We work with over 200 global brands,retailers and suppliers to shape a sustainable future.Fast track sustainability Prepare for legislative shiftsCommunicate with credibilityFuture-proof your business
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