Sustainability

In this lesson

1. 0:00 Sustainability: Definition and Core Concepts
2. 0:47 Triple Bottom Line: People, Planet and Profit
3. 2:23 People Pillar: Employee and Community Impact
4. 2:40 Planet Pillar: Environmental Responsibility
5. 2:59 Profit Pillar: Why Profitability Matters
6. 4:07 GRI Standards and UN Sustainable Development Goals
7. 6:57 Real World Example: Cemex Sustainability Strategy
8. 8:41 Integrating Sustainability into Decision Making
9. 10:01 Case Study: Tony's Chocolonely Mission Model
10. 11:47 Integrated Reporting and Six Capitals Framework
11. 14:15 Management Accountant Role in Sustainability Reporting

About this lesson

You'll explore the three pillars of sustainability—people, planet, and profit—and understand key frameworks like triple bottom line reporting, GRI standards, and the UN Sustainable Development Goals. This knowledge is essential for papers covering strategic management and integrated reporting, where sustainability questions regularly appear in exams. The lesson covers practical approaches to embedding sustainability into your organisation. You'll learn how to define and measure impact across all three pillars: supporting employees and communities, minimising environmental damage, and maintaining profitability to fund long-term initiatives. Real-world examples from Cemex and Tony's Chocolonely show how leading organisations translate sustainability commitments into action, from mission statements through to transparent reporting that increases accountability and drives innovation. You'll also explore integrated reporting—a single comprehensive report combining financial and non-financial information using six capitals: human, social, natural, financial, manufactured, and intellectual. This approach helps stakeholders assess how an organisation creates and sustains value over time. Understanding these concepts and frameworks will prepare you to tackle sustainability questions in your exams with confidence, whether you're asked to explain theory, suggest practical measures, or analyse real business examples.

Duration: 19m