How will CSR and the role of the sustainability manager change due to the non-financial directive that comes into effect next year?

I believe it is important to start with a premise. Sustainability is more than disclosure. It’s more than reporting what is being done or ought to be done. It should not be dictated by legal obligations, but should lead you to improve your way of doing things, with benefits for the wider community.

The new directive on non-financial information will help less-structured companies implement a reporting system and organised firms continuously improve by defining approval processes and assigning responsibility within their organisations.

This legal obligation may be viewed as a driver for the future and will contribute to providing investors with a wider range of key company information.

It is a question of perspective and points of view. Clearly, like the investors, a customer’s vision is absolutely fundamental, and not just because sustainability represents a business opportunity. But social responsibility permeates the entire company, and, increasingly, the entire supply chain. It is not just a consumer issue.

Sustainability is important to us in a personal capacity. The responsible pursuit of sustainability, from the smallest personal action to the most complex industrial process, is the only path open to us.

Today, sustainability is an element that is fully integrated with all company functions and involves various aspects of the business, including non-financial variables relating to the various types of company capital in its reporting.

Already, we’re seeing benefits for employees, the community and the development of the company. This level of interconnection allows us to best assess our risks and opportunities relating to non-financial performance and to focus increasingly on a fully-fledged sustainability strategy.