The key points to assess the entity’s sustainability

The evidence of achievement

1.Corporate Governance


1.1 Regulation

-Development of explicit and clear financial incentives and create rule and criterion for environmental factors

– Such as emissions limit and trading policy.

1.2 Strategic

– Building strategic indicator sets generally deals such as improving environment efficiency indicators

– setting the policy measures working. Also make a sustainability goal.




2.1 climate change

– Avoid the company operation to impact the climate change

– Make urgent action about the depletion of natural resources and climate change

2.2 Optional resource use

– Sensitivity analysis the pollution and damages caused by the company production and operation (GRI, 2011)

– Reliability of projections the materials and energy which is natural resources are used efficiently. (GRI, 2011)

2.3 recovery

– Required to maintain rehabilitation or recovery plans that support environmental ecology healthy and natural environment of asset. (GRI, 2011)

2.4 policy to measure impacts

– Have a policy to measure or management the impacts of water, land and air resources.

3.Economic contribution


3.1 Employment

– Make the managing plan for their employee safety and take responsibility to their people.

– Requirements for Safety standard and interaction to improve their company safety performance. (GRI, 2011)

– The policy cannot be violations of human rights, and effect the social and stakeholder ability and they can enjoy their human right.

3.2 Training

– Internal training program

-Training the employee raising awareness and understand their relation human rights.

3.3 Contribution to economic

– Emphasis on long-term growth rather than short-term profits

3.4 Ethics

– The activities operated should nondiscrimination, gender equality, have human right, freedom of association. (Sustainability Reporting Navigator 2014)

4.Social impact


4.1 health and safety

– Product and services life cycle need to be health and safety and monitor the procedure, also base on the drawback to improvement the product.

4.2 privacy

– Enhance the awareness to protect the customer privacy and customer data.


4.3 transparent

– The remuneration, social investment and financial profits have transparent report to the public.

4.4 Contributing to local


– Payments of taxes and royalties to our host governments (Sustainability Reporting Navigator 2014)

– Act voluntary to community or social (Sustainability Reporting Navigator 2014)



5.1 Annual report

– Use the annual reports to represents a message that make the community understand the company effort to balance environmental and financial performances

– let the stakeholder can access the company information without any barriers











GRI, 2011, Sustainable Reporting Guidelines, Global reporting Initiative, The Netherlands, <>


Sustainability Reporting Navigator 2014, BHPBILLITON, viewed 04 April 2017,<>

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