Provide a statement from the most senior decision-maker of the organization (such as CEO, chair, or
equivalent senior position) about the relevance of sustainability to the organization and the organization’s
strategy for addressing sustainability.
The statement should present the overall vision and strategy for the short term, medium term, and long
term, particularly with regard to managing the significant economic, environmental and social impacts that
the organization causes and contributes to, or the impacts that can be linked to its activities as a result of
relationships with others (such as suppliers, people or organizations in local communities). The statement
should include:
Strategic priorities and key topics for the short and medium term with regard to sustainability,
including respect for internationally recognized standards and how such standards relate to long term
organizational strategy and success
Broader trends (such as macroeconomic or political) affecting the organization and influencing
sustainability priorities
Key events, achievements, and failures during the reporting period
Views on performance with respect to targets
Outlook on the organization’s main challenges and targets for the next year and goals for the coming 3–5
years
Other items pertaining to the organization’s strategic approach