Stage 6 InTEGRaTIon In this stage, the company’s sustainability has become an integral part of the business strategy, culture and operations. Companies are also beginning to demonstrate the links and implications between financial and non-financial information and performance. Stage 5 PRoGRESSIon In this stage, companies are demonstrating not only that they are managing sustainability in the same way as other business issues, but that there is a strategic response to material issues. These issues clearly include links to action plans, targets and measurement against the stated objectives. Stage 4 acTIon In this stage, companies demonstrate a clear understanding of the relevance of sustainability issues to the business and are beginning to report the importance by starting to manage and report on sustainability in the same way as they do other business issues. Stage 3 PREPaRaTIon In this stage, companies have begun to focus on the importance of sustainability issues to their business and have started to address this by focusing on the development of, and reporting on, policies, processes and measurement. However, this remains quite disconnected from the central business issues. Stage 2 conTEmPlaTIon In this stage, companies are realising the growing importance of sustainability issues from a top level, however, there is little evidence of these issues being addressed through their reporting. Stage 1 PREconTEmPlaTIon In this stage, companies demonstrate little or no understanding of sustainability issues and provide no evidence through their reporting. www.blacksunplc.com © Black Sun Plc 2011 5
