For example,SASBtracks 77 different industries specific ESG topics andGRIis built around a 34-topic standard. The Testing and Assessment Center is located in Room 108 of the Ohm Information Technology Center, on campus at 450 North Ave. in Battle Creek. An ESG materiality assessment gives businesses a data-driven process for focusing their ESG strategies without which theyd simply be guessing about what factors to prioritize in launching an ESG program. Before conducting the Materiality Assessment, companies must define who will take part in the activity, e.g. Students may receive credit by examination by following this process: 450 North Ave. Currently, materiality has two primary areas of focus. KCC grants credit for college-level equivalency examination programs such as CLEP and DANTES. NEXT GENERATION ACCUPLACERdoes not determine admission status with Kellogg Community College. hbspt.forms.create({ Finally, we synthesize and organize those topics into a materiality matrix, strategic plan, and set of recommendations that can be owned, adopted, and cultivated by your brand, executive leadership, and employees. So a topic . /Im0 Do General Motors Chair and CEO Mary Barra. target: "#hbspt-form-1674070737000-7325000128", Hastings, MI 49058 Scribd is the world's largest social reading and publishing site. There are four main steps to carrying out a materiality assessment. ), Verifying your address with the Registrars Office, Completing KCCs free Online Learner Orientationso that you may register for classes. We recommend a structured, multi-phase process that helps set a clear plan, uses data-driven analysis and industry benchmarks to assess materiality relevance, and engages stakeholders throughout the organization to make sure we get to the right answers and test helpful hypotheses. Certain specialized testing programs have additional ID requirements. System Administrators, typically the ESG/Sustainability lead within a company or an external consultant guiding the process, can then access a consolidated view of company-wide results and drill-down into data for a specific ESG domain, by one or more companies or subsidiaries, or one or more stakeholders to view results for a particular group, such as the executive team or sales to understand what matters most to each functional area. We cannot provide special accommodations without proper documentation. Next, we gather internal and external data and feedback to create a structured map of what ESG topics matter most for your organization. We expect to see a continued focus on corporate ESG and further mainstreaming of ESG reporting standards and metrics. For example, if we're an insurance company, we insure property that's near the ocean, and climate change causes storms and rising sea levels that risk damaging those homes or buildings, that's a material financial risk for our business. With 2016 as our baseline year, suppliers delivering at least 80% of our annual volumes of these priority ingredients implemented one of our accepted survey tools for 3 or more years, with a goal of 5 years of completion. region: "eu1", xref endobj By doing a Materiality Assessment, you will narrow down your company's sustainability priorities to global and industry-specific topics. In partnership with our suppliers, we have used or accepted industry-standard survey tools and calculators, including the Cool Farm Tool, Field to Markets Fieldprint Platform or SAI Platforms Farm Sustainability Assessment. Their responses showed improvement trends in farmers reported use of climate risk mitigation, adoption of 2 or more soil health practices, and adoption of biodiversity measures on farm. No matter their maturity, goals . Each participant is tracked as one person engaged. While value creation is important within EFRAGs proposed sustainability reporting standards, EFRAG takes the position that double materiality is the pivotal principle for an organizations assessment and that organizations must consider and disclose external impacts just as they do internal impacts. <>/ExtGState<>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> [emailprotected], 405 Hill Brady Road Food Loss & Waste. A materiality assessment is an established tool to help companies to measure their environmental footprint. Coldwater, MI 49036 To test remotely/online, please email your online testing request with the following details to[emailprotected]: A voucher number will be generated and instructions to register/schedule a test session with Examity will be sent to your KCC student email account. window.hsFormsOnReady.push(()=>{ In-person testing is free UNLESS it is a retake. For more information about our direct investment projects, please visit the Global Kelloggs Origins interactive map. Cookie Preferences | Privacy Policy | Terms of Use | California Consumer Rights, Kellogg Worldwide Marketing & Communications Guidelines, Kelloggs Better Days Commitment - Nourish, Kelloggs Better Days Commitment - Nurture, Palm Oil | Policy, Milestones & Suppliers, Delivering Nutrients of Need Addressing Hidden Hunger, Helping Low-income Families Access and Enjoy Healthy Food, Global Supplier Code of Conduct Resource Guide. Those data points indicate the materiality of climate change on Unilever's business, and demonstrates Unilever understands those themes, conducts materiality assessments, and uses those insights to inform its corporate strategy. Government-issued photo identification such as a drivers license, passport, military ID or KCC student ID is required for testing at the Testing and Assessment Center. Naturally, though, the process often helps businesses also define and implement ESG and CSR policies. We created Kelloggs Origins to build partnerships with farmers that support their climate, social and financial resiliency. The use of a phone or mobile device during a test is strictly prohibited and will be considered cheating. stream <]/Prev 1472515>> 269-948-9500 This includes more than 37,000 smallholders, 15,000 women farmers and 2,500 agronomists trained. The materiality assessment nevertheless fully recognizes the perceptions of the organization, through the assessments and decisions of key stakeholders such as employees, shareholders and senior management. Sections are not timed, but students generally spend 30 t0 45 minutes on each; expect to spend about tw0 hours for all three sections. In addition to direct feedback from stakeholders, other existing resources, such as internal documentation and industry research papers, might help to create a complete picture of the companys ESG exposures. It looks like nothing was found at this location. Worldwide Marketing & Communications (1.3 MB) GRI Index. Its important to note that the reporting framework will also have an impact. Our Mission is to provide strategy, structure and solutions that inspire and equip leaders and their organizations for innovation and success. guidelines. This project uses farmer and expert survey results and desktop research to determine if Kellogg's initiative can provide a viable source of medium grain rice to support the manufacturing of More recently, it has helped ensure we report on the issues . Disclosure and reporting are more pressing than ever 90% of S&P 500 index companies now publish sustainability reports which will likely increase under new SEC leadership. . XaTv%N`]$$ window.hsFormsOnReady.push(()=>{ trailer The first step is to identify material topics and comprehend the context. A materiality assessment is an established tool to help companies to measure their environmental footprint. From ESG program development to ESG target setting, data management and reporting, our team of ESG experts can help you fast-track building a world-class ESG program. Battle Creek, MI 49037 0000001350 00000 n For ingredients we responsibly source through direct investment or certification, we have either continued strategies in place in 2020 or begun a strategic review to build on and evolve our responsible sourcing programs for these ingredients. View/Download Materiality Matrix In finance, information is material if omitting, misstating, or obscuring it could reasonably be expected to influence decisions that users of general purpose financial statements make on the basis of those statements, which provide financial information about a specific reporting entity. Get an overview of the Good.Lab platformand see why we're known for accelerating ESG performance. These engagements could include focus groups, questionnaires, or interviews. Certification schemes like the Roundtable for Sustainable Palm Oil provide the foundation for responsible sourcing of these ingredients. However, for the remaining 8% of soy ingredients that were sourced from Brazil in 2020, deforestation and conversion of natural habitat are material risks in our supply chain. [emailprotected], 125 Seeley Street formId: "dd87df70-adec-40ba-8c93-cffc3aa2dac5", [C-7y EU|6Z{5(0Lq To determine those items material to our corporate responsibility strategy, a team of senior leaders, with input from internal and external stakeholders, undertook a materiality assessment process to understand the companys current and potential environmental, social, governance, (ESG) ethical and economic impacts. g#d3\~IM6j#9Vxj2&./s-(^vtqv'>?z6 *-|\MDz)!pGGN V%@13G)`J/nG$ JsF)7m+w"FRn0>k+- 9zT~6!+E~qFK*`BQd%)O`eb#Mg#Pi4[ Fast-track building a world-class ESG program. Step 1: Preparation. To complete the materiality assessment, results from stakeholder engagement are compiled, ranked, and visualized. As noted earlier, a topic need not meet all the dimensions of the Materiality principle in order to be judged to be material. While the traditional process of conducting a Materiality Assessment can be time-consuming,Materiality Assessment Software streamlines this process byautomating collecting and collating inputs; gone are the days-long workshops,post-it notes exercises, and waiting for the aggregated and finessed results. . We work with our ingredient suppliers, research institutions and non-profit organizations around the world to provide farmers and workers in our sourcing regions with on-the-ground training and technical assistance they need to improve farm productivity, regenerate soil health, protect species and habitats, reduce greenhouse gas emissions and improve their livelihoods in ways that protect and respect human rights. Typically, the ESG Materiality Assessment is a multi-stakeholder assessment; think of your internal stakeholders, such asemployees, senior management, and board members; and external stakeholders, such as customers, suppliers, investors, distributors, communities, and regulators. 4 0 obj <> endobj Companies looking to activate their ESG strategy can leverage Good.Labs ESG Targets Database to assess with competitors is doing on critical ESG domains that impact performance. window.hsFormsOnReady.push(()=>{ Many companies rely onexternal consultants or softwareto guide this process, while larger companies with in-house ESG and sustainability teams might opt to manage the process themselves. Some, like the Sustainability Accounting Standards Board (SASB) (now part of the International Sustainability Standards Board (ISSB)), center investors as the primary stakeholders with disclosures that focus on issues affecting a companys ability to create value over time. 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