This table shows a list of topics identified as relevant by different stakeholder groups. They can be considered as stakeholders’ suggestions or requests for topics to be monitored or disclosed by organizations. Additional information about the project can be found at https://www.globalreporting.org/reporting/sector-guidance/TopicsResearch/Pages/default.aspx
18 – Consumer Durables, Household and Personal Products 22 Topics Manufacturers of consumer electronics products including TVs, VCRs, hi-fi equipment, game consoles and related products. Excludes personal home computer manufacturers classified as Computer Hardware. Manufacturers of soft home furnishings or furniture, including upholstery, carpets and wall-coverings. Manufacturers of electric household appliances and related products. Includes manufacturers of power and hand tools, including garden improvement tools. Excludes personal computers. Manufacturers of durable household products, including cutlery, cookware, glassware, crystal, silverware, utensils, kitchenware and consumer specialties not classified elsewhere. Manufacturers of leisure products and equipment including sports equipment, bicycles and toys. Manufacturers of photographic equipment and related products. Producers of non-durable household products, including detergents, soaps, diapers and other tissue and household paper products not classified under Paper Products. Manufacturers of personal and beauty care products, including cosmetics and perfumes.
Sustainability Category Environmental
Topic Materials sourcing
Topic Specification (if available) Rare metals
Explanation
Reference(s)1 Constituency
Rare metal ores (ores rich in tin, tantalum, tungsten and gold), are used to make a range of routine high-tech goods for sale worldwide, such as laptops, mobile phones and light-bulbs. This is a lucrative industry, but it is also a fraught and dangerous one, with deep-seated interests, both in terms of sellers and buyers.
427
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Sustainability Category
Topic
Topic Specification (if available) Sourcing standards for raw materials
Sourcing standards on animal testing
Explanation
Reference(s)1 Constituency
Companies are eager to grab market share in this highmargin and strong growth segment. However, oversight is needed on a number of ESG issues. For example, sourcing policy on raw materials like Palm Oil, as well as animal testing, are areas of reputational concern as HPC companies are exposed to stakeholder or NGO campaigns. Companies are eager to grab market share in this highmargin and strong growth segment. However, oversight is needed on a number of ESG issues. For example, sourcing policy on raw materials like Palm Oil, as well as animal testing, are areas of reputational concern as HPC companies are exposed to stakeholder or NGO campaigns. Sourcing of wood based products (paper, furniture, etc) from responsibly managed forests.
479
Business
479
Business
185, 569
Civil Society Organization
Wood-based products from responsibly managed forests The following sections of the GRI reporting guidelines may be used by a reporter to mention FSC related activities, those are: - Profile - Commitments to External Initiatives: 4.12 externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses. - Environmental Impact: EN 26: Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation. - Product: PR3: Type of product and service information required by procedures and percentage of significant products and services subject to such information Sustainability Topics for Sectors: What do stakeholders want to know? CONSUMER DURABLES, HOUSEHOLD AND PERSONAL PRODUCTS
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Sustainability Category
Topic
Topic Specification (if available)
Explanation
Reference(s)1 Constituency
requirements. The above indicators are mostly not quantitative and a reporter may find difficult to integrate FSC related information. Ideally there would be a quantitative indicator related to certification scheme or initiative regarding the supply and the final product within the GRI guideline. In order to ease the reporting of FSC related activities, we propose to include two indicators related to supply and final product content. The wording could follow the Food Processing Supplement and worded as follows: “Percentage of purchased material by volume and weight which is verified as being in accordance with credible, internationally recognized responsible production standards, broken down by standard”. This topic reflects significant impacts, risks and opportunities for an organization itself and its stakeholders as well as requires active management or engagement by the organization. By buying FSC certified products, companies provide incentives for responsible forestry and can enjoy their purchases knowing it has not contributed to the destruction of the world’s forest or even come from companies involved in human rights abuses. Almost everything made from wood and other forest products are available with the FSC label. Finding FSC products becomes easier everyday. Literally every day, more FSC products become available. Sustainability Topics for Sectors: What do stakeholders want to know? CONSUMER DURABLES, HOUSEHOLD AND PERSONAL PRODUCTS
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Sustainability Category
Topic
Topic Specification (if available)
Explanation
Reference(s)1 Constituency
This topic is relevant for all 52 business/industry activity groups. These simple steps can be followed by companies to find and buy FSC products: 1. Check the FSC marketplace at marketplace.fsc.org (in January 2013, the marketplace is still a beta version) Please note this database will currently only search for manufacturers and distributors, not retailers. There are only a few exceptions where retailers are also certified. To find products carried by your local retailer, please contact them directly. We are working on including other search options to this database in the future. 2. Ask your retailer Chances are, they will carry FSC certified products. If not, let them know you would be interested in certified products. Not all certification systems are equal and only FSC guarantees that the product has been made from environmentally and responsibly managed forests. By asking for FSC certified products, you show that there is a demand. This is an important and simple way how you can help FSC to make a difference. A responsible purchasing programme for forest products should aim to improve the environmental and social performance of the supply base by ending the purchase of products that contain timber or fibre from sources that do not comply with stated company policy.
607
Civil Society Organization
The guide outlines the various ways in which purchasing Sustainability Topics for Sectors: What do stakeholders want to know? CONSUMER DURABLES, HOUSEHOLD AND PERSONAL PRODUCTS
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Sustainability Category
Topic
Product packaging
Topic Specification (if available)
Explanation organizations can demonstrate compliance with best practice and ultimately with their own purchasing policies. It is based on both tried and tested mechanisms and extensive experience in the development of responsible purchasing programmes Packaging represents up to 60% of environmental impacts of products, depending on sector and markets. To date, this issue does not comply with GRI standards in many reports.
Reference(s)1 Constituency
113
Business
Packaging is often not accounted for in sustainability reports in compliance with GRI standards, although it can account for a significant amount of product impacts. EcoEmballages has published guidelines with 5 simple rules to help reporting on packaging issues. This could be used for packaging specific guidance that should be available to companies. These 5 rules includes : the definition of packaging (often reduced as a part of household packaging, with no information of significance of impacts compared to products and missing information on transport and industrial packaging), packaging reduction actions (often listed as simple actions, with no information on significance or completeness, or reduction targets), recycling (as an additional part of packaging sustainability commitment often not mentioned in reports), consumer awareness (to help identify reduced packaging products or for better sorting), and indicators (in general no comparable or understandable indicators are given, although standards exist). Sustainability Topics for Sectors: What do stakeholders want to know? CONSUMER DURABLES, HOUSEHOLD AND PERSONAL PRODUCTS
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Sustainability Category
Topic
Topic Specification (if available)
Explanation
Reference(s)1 Constituency
Packaging accounts for a significant amount of products environmental impacts. For some sectors like beverages, it can represent more than 50% of the environmental impacts. But so far, very few sustainability reports provide relevant, exhaustive and comparable data and indicators. Even for sectors where packaging has reduced environmental impacts compared to products, packaging is a major focus for stakeholders. It is therefore necessary that the issue is correctly addressed, especially when it is necessary to explain that it is a non-material issue, when stakeholders expect action plans.
Plastic use
Product and packaging
Eco-Emballages is the French non for profit compliance scheme for household packaging recycling accredited by the French Ministry for Ecology. A benchmark of reports has been performed to assess the way packaging is taken into account in sustainability communications. Based on the results, GRI standards, packaging standards and experts input, Eco-Emballages has published a guidance for packaging and sustainability communication. Plastic, a valuable material, can generate significant positive, or negative, impacts on economy, environment and society. Plastic should be treated as a resource and managed judiciously.
353, 367
Civil Society Organization
A disclosure on management approach for plastics, including governance, strategy, risks, opportunities, considering: opportunities for product redesign, Sustainability Topics for Sectors: What do stakeholders want to know? CONSUMER DURABLES, HOUSEHOLD AND PERSONAL PRODUCTS
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Sustainability Category
Topic
Topic Specification (if available)
Explanation
Reference(s)1 Constituency
increasing recycled content, implementing reclaim and/or reuse which could attract economies, brand loyalty, investment, employee goodwill, and; risks to the business, stakeholder health, environment and society (including reputational/social license to operate, regulatory, investor, insurer, and liability risks) for plastics that are directly harmful to stakeholders, or indirectly through plastics being wasted/littered. Performance indicators regarding the types and volumes of plastics being used, collected and/or distributed downstream; the portion that is made of post-consumerrecycled, bio-based, biodegradable, compostable, and/or oxobiodegradable material; the ratio of expected lifespan of plastic products/packaging in contrast to the duration of their intended use; these volumes broken down by end of life disposition. Most of this disclosure can be captured through the existing GRI framework (e.g. GRI G3 EC9, EN1, EN2, EN22), but commentary is needed to ensure disclosers appreciate the materiality of plastic; other questions can be added to the framework. Refer to the Plastic Disclosure Project ( www.plasticdisclosure.org ) for more details on the suggested questions. PDP will align its questions to GRI G4 to assist disclosers. Plastic are in high use in these "activity groups", and can have significant positive, or negative, impacts on the economy, environment and society: Economics: There are significant cost savings available to organisations that treat plastic as a resource (e.g. through redesign, use of Sustainability Topics for Sectors: What do stakeholders want to know? CONSUMER DURABLES, HOUSEHOLD AND PERSONAL PRODUCTS
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Sustainability Category
Topic
Topic Specification (if available)
Explanation
Reference(s)1 Constituency
recycled content, reclaiming, etc.) and risks of increased direct costs (regulation, liability, cost of capital, insurance) to organisations that do not lead in this area as well as indirect economic costs to impacted industries (e.g. food production, tourism). Environment: Plastics that are wasted or littered become extremely harmful to the environment, which will have a material effect on biodiversity and the global food chain, both nearby and far outside the local area of operations. Society: Some plastics are harmful to stakeholders during manufacture, use and/or disposal (e.g. due to phthalates, BPA), impact the wellbeing of society (e.g. effect of litter on community spirit and their interest in sustainability). While a valuable invention, which benefits society in many ways, the negative impacts associated with society's growing use of plastic are not fully recognised. Roughly 85% of plastic used in products and packaging is not recycled, and most plastic produced in the last 60 years still remains in the environment today. Discarded plastics persist in the environment for dozens or hundreds of years, accumulating across the globe, often out of sight of the producers and users. The direct physical impacts of plastic are significant to the organisation in increased costs or missed opportunities, and related economies (e.g. over $1.2bn in annual damages to ocean-related industries in Asia-Pacific), the environment through harming habitats and species, and to stakeholders health when exposed to the chemical ingredients; and are magnified if fragmentation of the Sustainability Topics for Sectors: What do stakeholders want to know? CONSUMER DURABLES, HOUSEHOLD AND PERSONAL PRODUCTS
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Sustainability Category
Topic
Chemicals use
Topic Specification (if available)
International and national chemical safe use regulations
Explanation
Reference(s)1 Constituency
plastic occurs, making it available for ingestion to additional species, who adsorb the chemical ingredients and/or the toxins carried on the plastic. These negative impacts could be avoided and turned into positive impacts, if plastic was treated as a resource to be managed judiciously (e.g. the US economy lost $8.3bn worth of plastic packaging in 2010) - "It is not good business practice to throw away valuable resources". The impact of the EU’s REACH (Registration, Evaluation, 479 Authorisation and Restriction of Chemicals) Directive is weighted heavily towards this sector because product safety is the area where these companies have the strongest impact on society. The Directive includes companies that manufacture, sell or import into the EU. Most HPC companies are downstream users of these chemicals so, unlike their suppliers, are not obliged to register substances. However, they do buy raw materials such as solvents, pigments and fragrances from suppliers who do not list the entire material contents (not required below a certain concentration level and/or some suppliers wish to protect ingredient formulas). Some of these raw materials contain chemicals that could be restricted in the medium term under REACH. Therefore, when reviewing SRI performance for this sector, an important KPI is whether companies are developing proactive strategies to identify their potential exposure on this issue of chemical restrictions, as well as any planned actions in mitigating these risks.
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Sustainability Category
Topic
Topic Specification (if available) Personal care products
Explanation
Reference(s)1 Constituency
Potentially harmful ingredients in cosmetics and beauty products
101, 127
Business
- Ingredients used to formulate beauty products '- Ingredient sourcing '- Analysis of the possible side effects for humans/ impact in the environment of each ingredient used in the product's formulation Research has found that the chemical ingredients used in many beauty products and cosmetics may pose health hazards to men and women. There are many loopholes in some countries' regulation regarding beauty product ingredients approval, limits in the use of the ingredient and ingredient's safety. e.g. USA and Canada. Further documentation - European directive and regulation: COUNCIL DIRECTIVE of 27 July 1976 on the approximation of the laws of the Member States relating to cosmetic products (76/768/EEC) and REGULATION (EC) No 1223/2009 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 30 November 2009 on cosmetic products
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Sustainability Category
Topic
Topic Specification (if available)
Phthalates and parabens
Energy efficiency of end products
Life Cycle Assessment (LCA) of products
Consumer electronics
Explanation Given the evidence that some ingredients used for beauty products may not be safe, European regulation has approved a list of ingredients and substances that cosmetics shall not contain. Phthalates are a large family of synthetic chemicals linked to a number of health issues including decreased fertility and reproductive defects, and asthma and allergies. Voluntary, market-oriented programs and initiatives, including industry-led standards, are a proven and successful approach to advancing energy efficiency in consumer electronics.
Reference(s)1 Constituency
479
Business
91
Business
Report Life Cycle Analysis (LCA) evaluates all inputs and outputs 475, 546 across all process of materialisation. From sourcing raw materials, production and processing of raw materials or recycled materials, processing upcycled products, including the application of materials to specific contexts, their use in site and/or by consumers and how they are managed at their end of life. It spans across all stakeholders and encourages deeper engagement in design at front end, use, maintenance and end of life.
Mediating Institution
Life Cycle Analysis examines all sources of components used in making materials-metals, fibres etc and the resources required for their extraction/production/processing/fabrication/use/ maintenance and end of life. Measurements of: Sustainability Topics for Sectors: What do stakeholders want to know? CONSUMER DURABLES, HOUSEHOLD AND PERSONAL PRODUCTS
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Sustainability Category
Topic
Topic Specification (if available)
Explanation
Reference(s)1 Constituency
use of recycled materials, raw materials, energy, water, CO2 emissions, type and amounts of chemicals, toxicity, water during these stages and others. The report using C2C assists better decision making form the design process as the front end takes more responsibility for the end of cycle. New laws will encourage ownership of products and materials at end of life stage and this evaluation method will on an annual LCA evaluates all things in the material category. The topic also extends to and interconnects other categories examined. LCA examine resources as inputs, outputs, maintenance and end of life making all aspects accountable in decision making, highlighting areas of weakness and focuses on areas requiring improvement. LCA evaluation is becoming widely understood by consumers and LCA certification is used as a marketing success tool for companies. Life Cycle Analysis is supported by Government agencies. LCA already has software that analyses the required data and is widely used internationally. LCA is taught in Design courses in high schools and in Tertiary education-product design and in Foundation courses across all industry using materials. It is a tool of comparison, provides rigour and builds capacity to set goals, meet targets and ultimately improve the environment, health of workers, consumers, sustainability of resources and materials.
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Sustainability Category
Topic
Topic Specification (if available)
Product transport efficiency
Social
Migrant workers
Recruitment and employment
Explanation
Reference(s)1 Constituency
Transport efficiency is a key performance indicator for both operational and environmental performance as companies move finished products by road, sea, rails and sometimes by air from manufacturing centres to distribution centres, and from there to trade customers. Recruitment and employment of migrant workers
479
Business
253
Mediating Institution
Number of migrant workers employed Countries of origin Gender of workers Positions within company Length of contracts Recruitment channels Any fees for recruitment Passport retention Migrant workers both internal and external are a significant and growing feature of all company activities. There are over 200 million migrants in the world. They are found within nearly all business sectors and across all regions. Many migrant workers, particularly those working in unskilled jobs are subject to discrimination and are vulnerable to exploitation and abuse. For many migrants exploitation begins during recruitment. Exorbitant fees and other charges, often at usurious rates of interest can leave many migrant workers effectively bonded labour whatever the subsequent conditions of employment.
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Sustainability Category
Topic
Product safety
Transparent product information and labeling
Topic Specification (if available)
Personal care products Human health and the environment
Explanation Company due diligence and reporting should therefore extend into the supply chain for labour. Strong product brands and innovative strength determine the competitive position of companies in this sector. Because they come into direct or indirect contact with the human body and end up in the natural environment, personal products must be proven safe for human health and the environment. Product safety concerns increasingly influence new regulations but also drive new product innovations and reformulations. Innovation, quality and branding are the key differentiating factors in this sector. In addition, leading companies actively manage safety and environmental issues throughout the product life cycle. Take-back guarantees for used products and customer-oriented services offer interesting opportunities from a business and environmental perspective. L'Oreal could face $150,000 fine for 'misleading' facial cream advertisements The ads claimed one of the creams reduced wrinkles by "laser speed" -- making them 43 or 70 percent less visible, depending on the advert -- and that the other cream reduced wrinkles by rebuilding the skin. Both claims breached Swedish marketing regulations, the court said. The company was taken to court last year by the country's Consumer Ombudsman. L'Oreal Sweden AB was ordered to pay the ombudsman's legal fees and banned from making a number of claims about its creams, including that they "repair wrinkles from within," "reduce wrinkles by up to 40 per cent," or use "pictures
Sustainability Topics for Sectors: What do stakeholders want to know? CONSUMER DURABLES, HOUSEHOLD AND PERSONAL PRODUCTS
Reference(s)1 Constituency
460
Financial Markets & Information Users
479
Business
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Sustainability Category
Topic
Access to products, technologies and services Electronic waste (e-waste) management
Topic Specification (if available)
Consumers with disabilities
Consumer awareness
Explanation that mislead customers about the effects of the product" in future adverts. Failing to abide by the ruling could land the company with a fine of one million Swedish kronor ($150,000). The verdict is a great success and a guiding principle for all companies who market beauty creams. “It is now clearer that you cannot say whatever you want in word or image in advertising," deputy consumer ombudsman Agnes Broberg said in a statement. L'Oreal Sweden AB could not be immediately reached for comment. The case started in 2005, when a Stockholm consumer association evaluated 58 facial cream ads for accuracy. It reported six ads for anti-wrinkle creams it thought were misleading to the ombudsman, which in turn took L'Oreal to court over two ads. Consumers increasingly demand products tailored to their specific needs, including a high level of comfort and adaptability, as well as transparent product information and labeling. Promotion of industry-driven solutions to ensure that innovative technologies and services are accessible to consumers with disabilities. Report Improve consumer awareness of collection sites, increase the amount of electronics recycled responsibly, increase the number of collection opportunities available and provide transparent metrics on efforts.
Reference(s)1 Constituency
460
91
Financial Markets & Information Users Business
91
Business
Report
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Sustainability Category
Topic Product design
Other
Topic Specification (if available) Eco-friendly personal care products
Product innovation
Energy consumption, GHG emissions and packaging
Corporate governance
Executive Board compensation
Explanation
Reference(s)1 Constituency
L'Oréal leads on product ecology. With 33.3% of US consumers willing to pay price premiums for eco-friendly products12, companies can benefit from retail price premiums ranging between 50%-200%. L'Oréal continues to push this product palette (1.3% sales 2009) by reducing ecotoxic properties of hair care and applying green chemistry principles (biodegradable agents) to shower gel products. Companies in this sector continue to improve performance on their GHG emissions and water/wastewater per unit of sales. This theme can also be used in product innovation, for example Henkel’s products for washing at low temperatures (‘intelligent stain seekers’) that reduce energy use and electricity bills. Many players in this sector, including L’Oreal, have participated in the Carbon Disclosure Project Supply Chain Leadership Collaboration to encourage and assist selected suppliers to manage their greenhouse gas emissions. As new requirements on waste management and product recycling continue to be introduced globally, some companies are taking proactive measures. Reckitt Benckiser has set a target of continually re-designing its products to cut down on packaging, for example refillable packaging. Executive board compensation and ROE chosen as pricing factor. High profile securities fraud fines (USD 0.6bn, Goldman Sachs vs. SEC), record ESG related provisions (USD 20bn, BP oil spill) and questionable
521
Business
479
Business
521
Business
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Sustainability Category
Topic
Topic Specification (if available)
Explanation
Gender participation on governance bodies
compensation schemes (18.7% of US TARP used for bonus payments) may suggest need for a general corporate governance review. GOVERNANCE / EUROPE: boardroom lady boom: is it possible without quotas? On 22 June, the CapitalCom agency published its 2011 survey into the boardroom gender mix of CAC 40 companies, with fairly encouraging results: the proportion of women on the board has doubled in recent years, from 10.5% in 2009 to 20.8% in 2011.
Reference(s)1 Constituency
389
Financial Markets & Information Users
In January, the French parliament adopted legislation imposing quotas for the proportion of women on the board of major companies. Under the measures, the development of female board membership is mandatory and gradual: 20% for listed groups, public companies of an administrative, industrial and commercial nature by January 2014, rising to 40% by January 2017. The law also stipulates that companies with no women present on their board must appoint at least one within six months of it being on the statute books (voted on 13 January 2011). In France, some 2,000 companies are affected (the 650 largest listed firms and companies with more than 500 employees and those generating sales in excess of €50bn). In terms of sanctions for noncompliance, appointments that run counter to the parity principles are to be declared null and void and attendance fees are to be temporarily suspended. At the European level and at the instigation of the ViceSustainability Topics for Sectors: What do stakeholders want to know? CONSUMER DURABLES, HOUSEHOLD AND PERSONAL PRODUCTS
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Sustainability Category
Topic
Topic Specification (if available)
Explanation
Reference(s)1 Constituency
president of the European Commission, Viviane Reding, the European parliament will decide in March 2012 on whether to adopt common legislation on this matter (a mandatory proportion of women in decision-making positions of 30% in 2015 and 40% in 2020). This will depend on the level of improvement seen based on the selfregulation of European companies, in accordance with the equality initiative adopted by the European Commission in December 2010 and the European parliament resolution of 17 January 2008 calling for the Commission and member states to promote a balance between women and men on company boards, particularly where member states are shareholders.
Supplier screening
1
Environmental and social standards in the supply chain
Europe as a whole illustrates the degree of hesitation between a soft-law approach and conventional legislation (quotas in this instance), but it is clear from the experience at national level that the second method tends to get much better results. Excellent supply chain management that integrates environmental and social aspects is increasingly important to minimize economic, social and reputational risks. In this sense, companies must pay increasing attention to working conditions, particularly with regard to suppliers and subcontractors in developing countries
460
Financial Markets & Information Users
All references can be found at https://www.globalreporting.org/reporting/sector-guidance/Topics-Research/Pages/default.aspx
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References All references can be found at https://www.globalreporting.org/reporting/sector-guidance/Topics-Research/Pages/default.aspx 91
Consumer Electronics Association, 2012. The Next Generation of Innovation - CEA Corporate Report 2012, Arlington: Consumer Electronics Association.
101
David Suzuki Foundation, 2010. What's inside? That counts - A survey of toxic ingredients in our cosmetics. [Online] Available at: http://www.davidsuzuki.org/publications/downloads/2010/DSF-report-Whats-inside-that-counts.pdf, [Accessed 19 March 2013].
113
Eco-Emballages, 2012. Packaging and Sustainability Reports, Paris: Eco-Emballages.
127
Environmental Working Group (EWG), 2008. Teen Girls' Body Burden of Hormone-Altering Cosmetics Chemicals. [Online] Available at: http://www.ewg.org/research/teen-girls-body-burden-hormone-altering-cosmetics-chemicals [Accessed 2 February 2013].
185
Forest Ethics, n.d. Model Forest Resources Policy. [Online] Available at: http://www.forestethics.org/model-forest-resources-policy [Accessed 27 March 2013].
253
Institute for Human Rights and Business (IHRB), 'The Dhaka Principles for Migration with Dignity', Dhaka, 2011.
353
Kershaw, P., Katsuhiko, S., Lee, S., Samseth, J., Woodring, D., & Smith, J., 2011. Plastic Debris in the Ocean. In United Nations Environment Programme (UNEP), UNEP Year Book 2011 (pp. 20-33). Nairobi: United Nations Early Warning and Assessment.
367
MacKerron, C., 2011. Unfinished Business: The Case for Extended Producer Responsibility for Post-Consumer Packaging, Oakland: As You Sow.
389° Natixis, 2011. Strategy Note Equity Research - Strategy/SRI: Monthly review June 2011, Paris: Natixis. 427
Organisation for Economic Co-operation and Development (OECD), 'Recommendation of the Council on Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas', amended 2012.
460
Robeco SAM, 2012. The Sustainability Yearbook 2012, Zurich: Robeco SAM. Sustainability Topics for Sectors: What do stakeholders want to know? CONSUMER DURABLES, HOUSEHOLD AND PERSONAL PRODUCTS
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475
Seo, S., Tucker, S. & Ambrose, M., 2008. Selection of Sustainable Building Material using LCA Design tool, Clayton: CSIRO Victoria Australia.
479° Société Générale, 2011. SRI: Beyond Integration, from satellite to core, Paris: Société Générale. 521
Unicredit, 2010. Environmental, Social & Governance Research: The Halo's Creed, London: Unicredit.
546
University of New South Wales, 2005. Symposium: Life-cycle analysis tools for "green" materials and process selection. Boston, University of New South Wales.
569
World Wide Fund for Nature (WWF), The WWF Guide to Buying Paper, 2010.
607
World Wide Fund for Nature (WWF), 2010. The GFTN Guide to Legal and Responsible Sourcing. [Online] Available at: http://sourcing.gftn.panda.org/ [Accessed 27 February 2013].
° Resource available on request and/or for a fee
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