• ​Provide a statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and the organization’s strategy for addressing sustainability.

    The statement should present the overall vision and strategy for the short term, medium term, and long term, particularly with regard to managing the significant economic, environmental and social impacts that the organization causes and contributes to, or the impacts that can be linked to its activities as a result of relationships with others (such as suppliers, people or organizations in local communities). The statement should include:

    • Strategic priorities and key topics for the short and medium term with regard to sustainability, including respect for internationally recognized standards and how such standards relate to long term organizational strategy and success
    • Broader trends (such as macroeconomic or political) affecting the organization and influencing sustainability priorities
    • Key events, achievements, and failures during the reporting period
    • Views on performance with respect to targets
    • Outlook on the organization’s main challenges and targets for the next year and goals for the coming 3–5 years
    • Other items pertaining to the organization’s strategic approach

  • United Nations (UN), 'Guiding Principles on Business and Human Rights, Implementing the United Nations "Protect, Respect and Remedy" Framework', 2011.
  • United Nations (UN), Protect, Respect and Remedy: a Framework for Business and Human Rights, 2008.
  • United Nations (UN), Report of the Special Representative of the Secretary-General on the Issue of Human Rights and Transnational Corporations and Other Business Enterprises, John Ruggie, 2011.