The Compass Assessment

1. The Compass Assessment A strategic evaluation of sustainability performance for companies and their investors

2. Founded in 1992, AtKisson Group has long been a leader and innovator in sustainability services Global Affiliate and Associate Network The sustainability strategy, learning, and inspiration company POWERFUL TOOLS HIGH-ENERGY WORKSHOPS INSPIRATIONAL KEYNOTES ADVANCED TRAINING EXCEPTIONAL CONSULTING Current And Past Clients Include: Baltic 21 (the 11 nations of Northern Europe) • European Sustainable Development Network • Brother, Inc. (Japan) • Earth Charter International • Swedish SIDA’s Advanced International Training Programs • United Nations Division for Sustainable Development • Levi Strauss & Co. • Nike • Egyptian National Competitiveness Council • Government of Singapore • Greater New Orleans, Inc. • SEIYU (Japan) • SERDP - Strategic Environmental Research & Development Program (US Government) • Seliger Forum 2010 (Russia) • Sustainable Fashion Academy • States of Queensland, Victoria, NSW, and South Australia • Stockholm County • Sustainable Seattle • Heinz Endowments • Toyota • UNEP • UNDP • Nile Basin Initiative • Bank of Indonesia • Volvo Cars

3. Sustainability Indicators and Strategy with practical examples

4. The Compass is … A SYMBOL OF DIRECTION N W E S

5. The Compass is … A SYMBOL OF SUSTAINABILITY Nature Well-being Economy Society © AtKisson, Inc.

6. The Compass Assessment is built on AtKisson’s widely adopted platform for CSR and sustainability The Sustainability Compass NATURE ECONOMY SOCIETY WELLBEING © AtKisson Inc. • N = Nature Environmental impact, resource use, ecosystems, water, energy, climate change • E = Economy Efficiency, employment, innovation, sustainable business model development • S = Society Social responsibility, governance, corporate culture, ethics, equity, transparency • W = Wellbeing Worker, customer, and community health & safety, worker opportunity, overall impact on quality of life

7. The Compass Assessment for Companies adds a fifth “direction” to the analysis: INTEGRATION Business Integration = to what extent the company has adopted a whole-system approach to sustainability, vertically and horizontally The Business Integration element of the Compass Assessment includes ... • Extended product responsibility • Engaged corporate citizenship • Adoption and use of a lifecycle perspective • Customer / consumer engagement • Evidence that sustainability is embedded in top management and in company core values

8. The Compass Assessment is built on AtKisson’s widely adopted platform for CSR and sustainability What the assessment delivers: COMPANY A NATURE ECONOMY SOCIETY WELLBEING COMPANY B COMPANY C Clear feedback on where your company stands, relative to sustainability goals, and relative to other similar companies Overall ranking scores on an intuitive and transparent 100-point scale (where 100 = “perfect” and 0 = “nothing is happening”) Detailed backing information on individual parameter scores, and the rationale / analysis behind those scores Prioritized recommendations for areas where performance can be improved and risks minimized, in an integrated fashion The Compass Assessment was developed for harmonization with the Global Reporting Initiative, The Natural Step, ISO26000, and other frameworks

9. Companies can be assessed externally (public information) and internally (non-public information) The Compass Assessment can reveal differences between how a company sees itself — and how it is seen by others An internal review shows some strengths and reflects the actual status of business commitment to sustainability Internal View – Using All Available Information An external review reveals what the same company looks like to consumers, investors, activists etc. who only have access to public information External View – Using Public Information Only

10. We assess your GOALS AND POLICIES and your PROGRESS REPORTING against sustainability standards Sample of final scoring worksheet for “Nature” (illustration only) Shows absolute sustainability goal / performance standard and company’s performance © AtKisson Inc. After extensive review, our analysts assign scores based on a 0-3 scale where 0 = No evidence of activity, 3 = Activity fully aligned (with widely acknowledged ultimate sustainability standards). The accompanying report explains the rationale for each score and compares the most important findings with best-practice performers.

11. Design Nature Wellbeing Economy Society © AtKisson, Inc.

12. Design N W E S © AtKisson, Inc.

13. Case Study: ORLANDO, FLORIDA N Nature © AtKisson, Inc.

14. Case Study: ORLANDO, FLORIDA E Economy © AtKisson, Inc.

15. Case Study: ORLANDO, FLORIDA S Society © AtKisson, Inc.

16. Case Study: ORLANDO, FLORIDA W Well-Being © AtKisson, Inc.

17. Case Study: ORLANDO, FLORIDA Compass Index of Sustainability 2000 N 80 NATURE 70 60 50 40 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 80 80 80 OVERALL SUSTAINABILITY INDEX WELL-BEING 70 70 70 ECONOMY E 60 W 60 60 50 50 50 40 40 40 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 80 SOCIETY 70 60 50 40 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 S © AtKisson, Inc.

18. Case Study: ORLANDO, FLORIDA Compass Index of Sustainability 2000 80 75 70 65 60 55 50 E- ECONOMY 45 W- WELL-BEING 40 S - SOCIETY 1990 1991 1992 1993 N - NATURE 1994 1995 1996 1997 1998 1999 © AtKisson, Inc.

19. … and Now Compass Index Website The Top 10 by 2010 Compass Website http://www.Top10by2010.org/indicators

20. © SMS Consulting

21. An example of Key Performance Indicators on Regional Scale

22. TBL Executive Summary for the Gladstone Region • Scenario: Business as Usual • The closer you are to the centre, the more sustainable you are. • Economy more sustainable by approx. +8% • Environmental Capital declining by approx. -4% • Social Equity declining by approx. -5% • Sustainability and TBL is about balance and getting the equilibrium right. © SMS Consulting.

23. N 2001 44 W 50 55 54 E 70 Gladstone Region AtKisson Compass Index S

24. N 2011 (projected) 40 W 60 53 62 E 50 Gladstone Region AtKisson Compass Index S

25. The Compass Assessment helps you set your course for sustainability — and accelerate your progress Benefits • Get a clear view of your sustainability reality from an objective, outside perspective • Help put everyone on the same page by showing them where the company stands, and where it needs to be heading in sustainability terms • Learn how consumers see your company compared to how you see it — and gain insights into what consumers might want to know • Clarify and sharpen strategy, by focusing on those areas most in need of improvement and most likely to produce sustainability ROI • Set performance benchmarks in place so that targets can be set, an improvement can be monitored and communicated • Find new pathways to competitive advantage in comparison to market leaders, and in relation to global sustainability risks and opportunities

26. The Compass Assessment offers a high-return value proposition, with minimal disruption of your daily work What We Need from You to Perform the Assessment External Assessment Nothing – we use only publicly available data Internal Assessment Access to internal information and people to interview (under strict confidentiality) Your choice of other companies against which to benchmark Clarity from you on the purpose, target audience, and desired impact of performing an assessment Willingness to consider assessment results against absolute (not just comparative) standards – that is, against a long-term sustainability vision

27. We look forward to working with you ... Questions? Please contact us ... Michael Lunn Senior Associate AtKisson Group Michael.Lunn@AtKisson.com +44 7894062727 www.AtKisson.com