ABSTRACT

The goal of this chapter is to connect saying to doing. With the help of two expert panels, the chapter builds an explicit “to do” list for organizations that have decided to invest sustainably. Such a journey must start by being clear about what “investing sustainably” actually means, what its implications are for where to start, the human and technical resources as well as the incentive structures required to successfully complete the journey, and a realistic timeline to completion. But that will not be enough. The transforming organization must also be prepared to effectively communicate what it is doing to a wide audience. The ideal tool with which to do this is the Integrated Reporting Framework developed by the International Integrated Reporting Council. The chapter closes with a case study showing how the Australian pension organization CBUS Super is using the Framework to communicate its “investing sustainably” journey to its own stakeholders, and to the wider world.