Given the sheer volume of possible areas of impact across ESG, the best way to rank and prioritize which domains should be tackled first is to conduct a Materiality Assessment. Certain specialized testing programs have additional ID requirements. 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. Students can choose In-Person or Remote/Online Placement Testing. In the United States, the Securities and Exchange Commission (SEC) takes an investor-centered approach in its recently proposed rule regarding climate-related disclosures, focusing on climate-related risks and opportunities that might affect enterprise value and ensuring information reported does not mislead investors. Also send your official college/university transcripts because an evaluation may determine transfer credits and/or may reduce or eliminate the need to complete testing. Embedded in ESG materiality is a concept known as double materiality. Food Loss & Waste. In other words, double materiality poses two overarching questions: Whether a company elects to consider issues from a single- or double-materiality perspective is driven by its broader strategy and objectives as well as the sustainability frameworks and standards to which it aligns. 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. It looks like nothing was found at this location. As a practice, ESG materiality is rooted in financial accounting materiality. Here are a few of our most recent achievements: I am excited about the progress we are making toward reimagining how our customers and communities will move through the world, just as we did more than a century ago. })}); window.hsFormsOnReady = window.hsFormsOnReady || []; Use of these lockers is subject to the campus locker use policy found in the Student Handbook. Approaches and Programs, By Priority Ingredient Category, [1] https://www.epa.gov/energy/greenhouse-gas-equivalencies-calculator, ,, 2022 Kellogg Co. | Cookie Preferences | Privacy Policy | Terms of Use | California Consumer Rights, Message from our Sr. VP, Global Corporate Affairs, installation of 180 irrigation pump timers on Arkansas rice farms, Global Kelloggs Origins interactive map, 2020 Responsible Sourcing Milestone report, Maximizing Opportunities in Coffee and Cacao in the Americas (MOCCA), https://www.epa.gov/energy/greenhouse-gas-equivalencies-calculator, We are undergoing a strategic review to build on our current program to responsibly source. A third party can also help interpret results and prioritize issues to determine how and when to take action. Worldwide Marketing & Communications (1.3 MB) GRI Index. Expert ESG & Sustainability strategic consulting services. <>/ExtGState<>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> NEXT GENERATION ACCUPLACERis a series of computer-adaptive placement assessments. On the other hand, in the EU, the European Financial Reporting Advisory Group (EFRAG) views materiality in a much broader light. Please note:If you have not provided your high school transcript and/or ACT, SAT or PSAT scores that areless than five years oldto KCC, do so prior to testing. Others, like the Global Reporting Initiative (GRI), consider a broader range of stakeholders and focus on issues that contribute to overall sustainable development, and these call for a double materiality approach. Current in-person office hours are: The Testing and Assessment Center can be reached at 269-965-4136 or[emailprotected]ogg.edu. You can also style every aspect of this content in the module Design settings and even apply custom CSS to this text in the module Advanced settings. formId: "dd87df70-adec-40ba-8c93-cffc3aa2dac5", The results and data from the Materiality Assessment can inform wider corporate strategy and make a business case to senior executives about why and how to addressESG, for reporting requirements, to facilitate sustainability target settingwith leadership, and ultimately to build an action plan for driving ESG performance. These include a non-financial materiality perspective and a financial materiality perspective. Sustainable Development Goals (SDGs). Certification schemes like the Roundtable for Sustainable Palm Oil provide the foundation for responsible sourcing of these ingredients. English (selected) espaol; portugus; Deutsch; franais; Materiality, as it relates to sustainability, extends beyond impacts to economic decision making. guidelines. Our award-winning executive coaches partner with leaders of small, mid-sized and large organizations to prepare them and their teams for high-performance, breakthrough results. 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. Based upon the assessment results, the Board agrees on improvement goals for the coming year and tracks its progress against those goals over the course of the year. Provide a current photo ID (student ID or government-issued ID, drivers license, state ID or passport), Allow one to three hours for testing depending on the number of sections you take, Complete KCCs free Online Learner Orientation, Test sections (Reading, Writing, Math, Full Assessment, ESL, etc. the stakeholders and invite them to take part in the process. * Q g_l HRk We also invest in on-the-ground interventions to support farmers, including smallholder producers in regions with systemic challenges that supply chain models have only partially addressed to date. Water Risk Assessment Methodology (337 KB) 2020 Verification (156 KB) 2019 Verification (158 KB) Food Loss & Waste. Hastings, MI 49058 gYcp. hbspt.forms.create({ We met our original 2020 responsible sourcing goals for nine of our original priority ingredients, including corn, wheat, rice, potato, fruit, sugar beet, cocoa, palm oil, and vanilla ingredients. 0000752068 00000 n As a result, we expanded our materiality matrix across our value chain and indicated those Priority SDGs most aligned with our work. . Good.LabsESG Performance Softwareincludes astraightforward ESG domain evaluation and prioritization Materiality Assessmenttool that allows for unlimited stakeholders. Different frameworks and standards establish different rules about materiality. Conducting materiality assessments Management approaches . Each participant is tracked as one person engaged. Smartphones and mobile devices disturb other examinees and should not be brought to the Testing and Assessment Center. In accordance with our Better Days methodology, we select our priority ingredient for responsible sourcing with regular environmental, social, & governance (ESG) materiality assessments. Sustainable Development Goals (SDGs). Identifying the appropriate stakeholders and ways to engage. Albion, MI 49224 A scatter plot can be helpful in pinpointing the most important topics for the organization, with variations that can focus on single or double materiality perspectives. Knowledge to conduct Materiality Assessment and how to create Materiality Map. With so many potential business-critical ESG topics, it can be almost impossible to focus on all and still perform optimally - this is where the Materiality Assessment proves essential. A materiality assessment is an established tool to help companies to measure their environmental footprint. ESG (environmental social governance) strategy, Supplier & Stakeholder Assessment Surveys, Supply Chain Sustainability & Transparency, ESG, Sustainability & Social Impact Knowledge Center, It helps identify meaningful business opportunities, risks, trends, and brand attributes, It makes it easier to decide which ESG themes and initiatives the company should prioritize, It provides a clear framework for management decision-making and resource allocation, It helps make sustainability and ESG strategy more structured and rigorous, by introducing a standard framework and methodology for evaluating and prioritizing materiality topics, It can help improve collaboration between different departments and areas of the company, including corporate communications, investor relations, corporate social responsibility (CSR), sustainability, and people operations (HR), Any type of business (of any size or industry) can use and benefit from a materiality assessment. Our most recent assessment took place in 2021. Throughout the process, process owners should carefully document the materiality assessment approach and the resulting decisions to enable auditability. target: "#hbspt-form-1674070737000-3317558728", These engagements could include focus groups, questionnaires, or interviews. For example, Kellogg Grower Survey data showed positive five-year trends for use of multiple farm management practices. A materiality assessment is a project to identify, refine, and assess numerous potential environmental, social and governance issues that could affect your business, and/or your stakeholders, and organize them into a short-list of topics that inform company strategy, targets, and reporting. portalId: 26099345, 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. Students should complete the admissions office by: For placement information for the Spring 2022 semester, please refer to our Spring 2023 Testing Placement Chart, DO NOT DELETE THIS TAB ALLOWS THE OTHER TO REMAIN IN A CLOSED STATE ON THE PAGE. FacultyAdvisory CouncilFAQBusiness Sustainability Checker, Institute of Sustainability StudiesPhone: + 353 1 964 3325Email us: click, Institute of Sustainability Studies 2023. window.hsFormsOnReady = window.hsFormsOnReady || []; The first step is to identify material topics and comprehend the context. Prioritizing resources for the ESG topics that matter most to the business and its stakeholders, Focusing efforts on the ESG topics most likely to improve performance, Identifying trends that may affect long-term value creation, Identifying opportunities for new product lines and customer preferences, Highlighting areas of ESG and future risks. 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. We cannot provide special accommodations without proper documentation. By doing a Materiality Assessment, you will narrow down your company's sustainability priorities to global and industry-specific topics. Materiality assessments are an essential part of sustainability reporting, and the process involves engaging with stakeholders outside and inside the business for their feedback. The Basic Steps of a Materiality Assessment When conducting a materiality assessment, an organization should start by identifying stakeholders and reaching out to ask for their participation. window.hsFormsOnReady.push(()=>{ endobj We have also directly invested in. The level of rigor and documentation that is needed to support an organizations identification of critical issues varies depending on the subjectivity of the frameworks in use and the intent and location of the organizations ESG disclosures. Our materiality matrix lists the four sections of our Environmental, Social and Governance (ESG) Report and the topics within each. 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. The strategies chosen address salient environmental and social opportunities, as well as issues where we source our ingredients. Storytelling and expertise from marketers. Bias can be reflected in the way stakeholders are selected or omitted, how relevant topics are identified, and how questions are asked of stakeholders. In addition to each projects environmental or social outcomes, we track and report the numbers of farmers and agronomists engaged by participation in training on any of the above topics, receipt of technical assistance or inputs, receipt of project funding, or receipt of other educational resources to help change agricultural, business or financial practices. 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. Businesses can evaluate their ESG impact and performance through a materiality assessment. [emailprotected], 14055 26 Mile Road HyTSwoc [5, BHBK!aPVX=u:XKZ\;v^N~w.Mha UZ>31[_&. 0000003999 00000 n For example, supply chain risk might be highly relevant for a manufacturing company, but less so for a professional services firm. 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. 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. Water Risk Assessment Methodology (337 KB) 2020 Verification (156 KB) 2019 Verification (158 KB) Food Loss & Waste. [emailprotected], KELLOGG COMMUNITY COLLEGETerms of Use | Sitemap | Accreditation. The results of your assessment could reveal alternative topics . 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. <> We intend to help build resilient, responsible supply chains through our commitment to meet our responsible sourcing goals for priority ingredients. endobj These most important factors are plotted in a . Students must wait a full 24 hours from the time of finishing a test to retest. Because the materiality assessment process is inherently subjective, it can be susceptible to bias from leadership and management, who are close to the business. Then, you must create an engagement plan and carry out the discussions. Materiality assessments are projects to help an organization understand, organize, and prioritize its material topics and themes. No matter their maturity, goals, or resources, businesses should consider materiality a critical component of corporate decision-making for long-term sustainability. Once you have your list of issues, you will need to map out your downstream and upstream stakeholders. 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. 3 0 obj Small lockers are available in the Testing and Assessment Center for storing personal items during your test time. Despite the draw of a 'hot' topic globally, it may not be something your company should focus on. close menu Language. In order words, you must define the approach, purpose, and scope the organization wants to set. %PDF-1.4 % 2 0 obj As a result of multiple years of partnership with our suppliers, survey tools documented encouraging examples of continuous improvement. Click a link below to schedule an in-person placement test at one of our four testing locations: You must also have a computer (no cell phones) with camera/audio capabilities to test remotely. Edit or remove this text inline or in the module Content settings. In what follows, we'll use the . If you require special accommodations for a KCC test, contact the Center for Student Success at 269-965-4150. Currently, materiality has two primary areas of focus. However, it is essential to ensure diversity here for an insightful overall perspective. Regardless of whether your organization has an established ESG or sustainability strategy and set of material topics, or youre completing a materiality assessment for the first time, the process can be challenging or risk feeling vague. 269-965-4137 *Kellogg Community College will be closed on Monday Jan 16, 2023 in observance of Martin Luther King Jr. Day*. hbspt.forms.create({ Each ESG topic isresearch-backed and based on leading industry standards for an easy place to get started and includesaccessible descriptions of each ESG topic for stakeholders that arent as familiar. Naturally, though, the process often helps businesses also define and implement ESG and CSR policies. 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. Essentially, you want to compile a list of what is most relevant to your business operations. 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. Companies have been conducting ESG materiality assessments in support of their ESG disclosures for years. Intersect multiple areas of our value chain. As a stakeholder enters inputs,Good.LabsESG Performance Softwareaggregates the data in real-time based on a proprietary algorithm andplots itonto a Materiality Matrix. Current in-person office hours are: 9 a.m. to 5 p.m. Mondays through Thursdays (latest test start 3:30 p.m.) with phone coverage until 6 p.m. Each stakeholder is invited to log in to an online system where they will see a list of 17 essential topics that make up Good.LabsESG Framework. The next step in the ESG journey after completing a Materiality Assessment is to perform Sustainability Benchmarking of customers, competitors, and relevant peers to assess program scope, performance targets, and relevant metrics. Understanding materiality is a critical early component in crafting a lasting and successful ESG strategy for your company. But on the other hand, it also requires resources and support. As we continue to refine and evolve our methods for supporting continuous improvement in our priority ingredients, we are committed to maintaining our current progress to date. Fast-track building a world-class ESG program. ), Verifying your address with the Registrars Office, Completing KCCs free Online Learner Orientationso that you may register for classes. region: "eu1", A well-conducted ESG materiality assessment serves as a key step in a companys process of understanding the ESG risks and opportunities relevant to its business and stakeholders, and in managing possible ESG-related legal liability risks. View/Download Materiality Matrix kellogg materiality assessment. Get an overview of the Good.Lab platformand see why we're known for accelerating ESG performance. A common ESG materiality topic or theme is climate change. 9 a.m. to 5 p.m. Monday through Thursday (latest test start 3:30 p.m.) with phone coverage until 6 p.m. 9 a.m. to 4 p.m. Fridays (latest test start 2:30 p.m.) with phone coverage until 5 p.m.. In general, topics that fall in the upper right section of the scatter plot would be the most significant. Materiality in Practice: Objectives, Targets and Programs. 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 . Hence, the first step is preparation, including planning, securing the needed resources and identifying the people contributing to the project. The GRI G3 Guidelines introduced the idea of materiality in 2006 into the corporate sustainability reporting context. Our leadership development training has received rave reviews. 0000000840 00000 n Sustainability is becoming an increasingly important metric for businesses that want to make an impact. book a quick tour of our software platform. 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. In late 2021, we completed our three-year. There are no facilities for child care at the Testing and Assessment Center, and children are not allowed in the testing rooms. A materiality matrix typically measures three topic attributes: As a simple example, a healthcare company might determine through it's materiality assessment that disease preventation and treatment is an important topic within the overall materiality theme of 'access to healthcare.' Conducting a materiality assessment is a formal way of evaluating the ESG factors that affect a business and how the business itself affects the world around it. /Im0 Do 0He;FRQ&FC9>&S3PBdV/:~QrX-!|$ Oe(CO8v.wF Scribd is the world's largest social reading and publishing site. A sustainability materiality assessment was })}); window.hsFormsOnReady = window.hsFormsOnReady || []; Good.Labs easy-to-use online tool enables mid-market companies to quickly measure Scope 1, 2 [], Sign up for the latest insights from Good.Lab, This website use cookies. In addition, they can determine more considerable emerging challenges that are essential to the organizations success. To receive credit for CLEP or DANTES tests, have your official test scores sent to the Registrars Office at Kellogg Community College. If youre ready to launch your ESG Strategy, or your Materiality Assessment has possibly gone stale, its time to refresh your data and reprioritize with our team. Finally, visualize your material issues and then communicate them to your stakeholders. Materiality, as it relates to sustainability, extends beyond impacts to economic decision making. [emailprotected], 405 Hill Brady Road . Q For a company starting from ground zero, a third-party facilitator can support the materiality assessment process by helping to identify stakeholders, determine relevant topics, and provide a menu of options for stakeholder engagement. The Testing and Assessment Center can be reached at 269-965-4136 or, Click here for NEXT GENERATION ACCUPLACER preparation resources, North Avenue campus in Battle Creek appointment, Eastern Academic Center/Albion appointment, MATH 141 for 5 credits and 5 credits for MATH 142, CHEM 110 for 4 credits and CHEM GE for 4 credits, CHEM 110 for 4 credits and CHEM 111 for 4 credits, LITE 105 for 3 credits and LITE GE for 3 credits, BIOL 109 for 4 credits and BIOL 110 for 4 credits, CHEM 110 for 4 credits and CHEM 111 for 4, Environment and Humanity: The Race to Save the Planet. It also indicates the boundaries of each topic across our value chain and the SDGs we've identified as either "Priority" or "Additional" for each of these workstreams. region: "eu1", Materiality is a term that comes up often in sustainability and ESG (environmental social governance) strategy conversations. 0 |.w*\)9 Xe{1fz,gV&qQ? The software also allows companies to easily update their Materiality Matrix as often as needed, and as business dynamics change. Accordingly, we are pleased to share our 2023 ESG predictions. 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. ?IKLp%K)Rj\ge?5:ZY' ^VNX HKuJlDR4hPJQ]FK@]v*#%=wd8QOC]O?(%nX8oZq4L7In@Xz!dQ+S=is(8'-:Xm+-' tBi!)ltRHF`bh4+eC7>.3;A1X[A=h0<9?Jqa%;/d*T-)r/0Adif6r0(S2{NRtKNyQgH;b)4)@%a$pd`'k$T7_"ZLBKIo8o!Dc~*D8kW@rlSq Xms(P9#dh)~nM6L= 2CJnA*|;6zH3,':mrSUJEj#0kn)3rhO3{XF:e\NkhcSxvDREy?-wFpA?0x( 0Hd}EMfiC/le],#]:H3)5aS64RZ'eBaCRC{Gd^f cpk~091aLI;NFdjC7RZT52,NmxK&]'xDenb|< }(Pnmt ~?+kS|oJQ4\r0@2dsJipk$ju0qG|{ &dPc:SJ/QL'$3S;i?ksvxnu [emailprotected], 125 Seeley Street % Over the past years, ESG materiality assessments have emerged as a best practice for companies that want to better manage nonfinancial risks and opportunities. This includes more than 37,000 smallholders, 15,000 women farmers and 2,500 agronomists trained. ByWwkNVECJUqxHQ })}); Want to know more about our Diploma in Business Sustainability. Our materiality matrix lists the four sections of our Environmental, Social and Governance (ESG) Report and the topics within each. 0000000016 00000 n Materiality Matrix (1.5 MB) Kellogg Worldwide Marketing & Communications Guidelines. g#d3\~IM6j#9Vxj2&./s-(^vtqv'>?z6 *-|\MDz)!pGGN V%@13G)`J/nG$ JsF)7m+w"FRn0>k+- 9zT~6!+E~qFK*`BQd%)O`eb#Mg#Pi4[ From creating a shared language to helping organizations focus on the issues that matter, a materiality assessment provides the foundation for analyzing risk and opportunities and shaping a companys sustainability strategy. But before going any further, let's define what we mean when we talk about materiality. After meeting our 2020 goals for continuous improvement, we continue to implement these survey tools with our ingredient suppliers to maintain transparency across our value chain and identify further opportunities for collaboration to support farmers climate, social and financial resiliency. Financial materiality is a familiar concept to most business leaders. <]/Prev 1472515>> Next, we gather internal and external data and feedback to create a structured map of what ESG topics matter most for your organization. Conducting a materiality assessment is a formal way of evaluating the ESG factors that affect a business and how the business itself affects the world around it. ESG materiality assessments can be formal or informal. 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. q Next, it needs to decide what it wants to measure: Does it want to assess social, environmental or economic impact? Naturally, though, the process often helps businesses also define and implement ESG and CSR policies. By continuing browsing, you agree to our Privacy Policy, 10 ways mid-market companies benefit from a fractional Chief Sustainability Officer, Environmental, Social, And Governance Predictions For 2023, Good.Lab Enhances its middle market ESG Platform with a Greenhouse Gas Emissions Calculator. Good.Lab, the leading ESG solutions provider for the mid-market, announced today that it launched a greenhouse gas emissions (GHG) calculator as part of its ESG software platform. Conservation or regenerative agriculture practice adoption, such as conservation tillage, cover cropping, crop rotation, integrated pest management, buffer strips, nutrient management, biodiversity measures, and climate risk mitigation strategies, Worker safety practices, such as use of personal protective equipment and health and safety training, Environmental outcomes, such as greenhouse gas emissions, water use, and water quality. Similar risks and opportunities exist in food, farming, and agriculture. The sustainability materiality assessment performed at Kellogg considers and includes all aspects that have material economic, social or environment impacts. Also define and implement ESG and CSR policies could reveal alternative topics organize, and as dynamics... Could include focus groups, questionnaires, or interviews materiality Matrix as often as needed, and agriculture impacts..., securing the needed resources and support performed at Kellogg considers and includes all that! 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