This course has 6 learning objectives: Understanding the concept of materiality in ESG Management. formId: "dd87df70-adec-40ba-8c93-cffc3aa2dac5", 2d2 O]}]`ta`IX)V$nd0qqTTnt17my?o#4{d}2 Our strategies include a combination of direct investment at origin, third-party certification and continuous improvement at a farm level. 2. Each year, we collaborate with suppliers, project partners and farmers to collect this data and share results with suppliers and producers. Conducting a materiality assessment will provide a lot of valuable insights. 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. Food Loss & Waste. Get an overview of the Good.Lab platformand see why we're known for accelerating ESG performance. Materiality Matrix (1.5 MB) Kellogg Worldwide Marketing & Communications Guidelines. The strategies chosen address salient environmental and social opportunities, as well as issues where we source our ingredients. [emailprotected], 14055 26 Mile Road Materiality, as it relates to sustainability, extends beyond impacts to economic decision making. These most important factors are plotted in a . kellogg materiality assessment. 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. For companies that want to assess materiality, the first step is to assemble a cross-functional team to own the materiality assessment process (the process owners). 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. Process owners should look at a comprehensive universe of topics to identify what is relevant to the industry and the companys operations. 0001436504 00000 n
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A third party can also help interpret results and prioritize issues to determine how and when to take action. As a stakeholder enters inputs,Good.LabsESG Performance Softwareaggregates the data in real-time based on a proprietary algorithm andplots itonto a Materiality Matrix. Materiality in Practice: Objectives, Targets and Programs. [emailprotected], KELLOGG COMMUNITY COLLEGETerms of Use | Sitemap | Accreditation. 517-630-8169 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. 0001121370 00000 n
Students who complete the Advanced Placement (AP) examination with a score of 3 or higher in the following subject areas will receive Kellogg Community College credit on their academic transcripts. 0000000840 00000 n
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|w`qK.pWb.Z-YJwtHlRH[Glhro;*;e[YjE#[mD^8"xqw%sq?o7 l@SoqCK%pP.T0dvf]gO.]f"?5Jd5@~lpx^-0YTpjjxAd.hh8Y\|V-ujqWxvLZ 3IBR~>W&\! We also conduct formal materiality assessments to help us identify the importance of ESG issues, inform our sustainability strategy and determine what we need to share in our sustainability reports. 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. These issues are typically relevant to your location, industry, and business. Materiality becomes a strategic sustainability tool for those who complete the assessment. 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. To complete the materiality assessment, results from stakeholder engagement are compiled, ranked, and visualized. After carefully evaluating results, company leaders can then deliberate on strategy and next steps. 0
Naturally, though, the process often helps businesses also define and implement ESG and CSR policies. ~80% of Fortune 500 companies use materiality in their reporting, according to analysis by KPMG. Coldwater, MI 49036 In conducting a Materiality Assessment, key stakeholders assess and rank the relative importance of selected ESG topicsfor deciding where to focus your ESG program and building out a comprehensive strategic framework. 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.. Bronagh is a Freelance Writer, Journalist, Editor & Content Creator, specialising in sustainability and environmental communications, two areas she is very passionate about. TSC Industries v. Northway, Inc., 426 U.S. 438, 449 (1976); see Basic, Inc. v. Levinson, 485 U.S. 224 (1988) (as the Supreme Court has noted, determinations of materiality require "delicate assessments of the inferences a 'reasonable shareholder' would draw from a given set of facts and the significance of those inferences to him.." TSC Industries, 426 U.S. at 450); see also FASB . Next, we gather internal and external data and feedback to create a structured map of what ESG topics matter most for your organization. In order words, you must define the approach, purpose, and scope the organization wants to set. 0 |.w*\)9
Xe{1fz,gV&qQ? Scribd is the world's largest social reading and publishing site. After placement testing is complete, KCC will verify that your scores have been uploaded to your student record. If you require special accommodations for a KCC test, contact the Center for Student Success at 269-965-4150. 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. Embedded in ESG materiality is a concept known as double materiality. 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. 0000001253 00000 n
Sections are not timed, but students generally spend 30 t0 45 minutes on each; expect to spend about tw0 hours for all three sections. Naturally, though, the process often helps businesses also define and implement ESG and CSR policies. 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. Retest fees may be paid ahead of time by phone with a credit or debit card by contacting the Registrars Office at 269-965-5522 or when you come in to complete the test. 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. . ESG materiality assessments can be formal or informal. ), Verifying your address with the Registrars Office, Completing KCCs free Online Learner Orientationso that you may register for classes. It can be a lengthy and time-consuming process, however, its essential to conduct at regular intervals. ESG materiality, on the other hand, looks beyond financial impact to consider nonfinancial factors that could affect the long-term sustainability of a business as indicated by a broader range of stakeholders. 0001432867 00000 n
2022 KELLOGG CO. | These engagements could include focus groups, questionnaires, or interviews. endobj
As a result, we expanded our materiality matrix across our value chain and indicated those Priority SDGs most aligned with our work.
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hbspt.forms.create({ 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. Send documents or questions to[emailprotected]or call 269-965-4136 for assistance. Q We are undergoing a strategic review to build on our current program to source sugar cane to advance toward our goal of 100% Responsibly Sourced by 2030. A materiality assessment is a strategic business tool and an opportunity for businesses to assess their environmental impact. Materiality assessments are an essential part of sustainability reporting, and the process involves engaging with stakeholders outside and inside the business for their feedback. We intend to help build resilient, responsible supply chains through our commitment to meet our responsible sourcing goals for priority ingredients. The first step is to identify material topics and comprehend the context. 19 0 obj
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Then, you must create an engagement plan and carry out the discussions. 0001432902 00000 n
Position Statement . 1059.1478271 0 0 753.1051025 0 0 cm Use of these lockers is subject to the campus locker use policy found in the Student Handbook. * Q g_l HRk It also serves as a useful tool to identify areas of priority from the perspective of a companys internal and external stakeholders, including shareholders, employees, customers, vendors, and community members.As investors sharpen their scrutiny of companies stated ESG initiatives and reporting and take into account those ESG metrics before making any investment decisions, it is therefore crucial for businesses to conduct a materiality assessment and add the topical factors to their long-term strategy. Our continuous improvement survey tools gather information about one or more of the following environmental and social indicators, based on each tools capabilities and relevant concerns for the crop and its growing location: As we shared in our 2020 Responsible Sourcing Milestones, we met our original, 2015 responsible sourcing commitment for priority ingredients, including corn, wheat, rice, potato, fruit and sugar beet ingredients, that we source with continuous improvement tools. If irregularities are noted, a report will be submitted and the student dismissed. HyTSwoc
[5, BHBK!aPVX=u:XKZ\;v^N~w.Mha UZ>31[_&. Leading Energy Management Solutions Provider. Below, you will [], GHG emissions calculator provides an online tool for mid-market companies to produce audit-ready carbon footprints. window.hsFormsOnReady.push(()=>{ Cookie Preferences | Privacy Policy | Terms of Use | California Consumer Rights, Kellogg Worldwide Marketing & Communications Guidelines, Kelloggs Better Days Commitment - Nourish, Kelloggs Better Days Commitment - Nurture, Palm Oil | Policy, Milestones & Suppliers, Delivering Nutrients of Need Addressing Hidden Hunger, Helping Low-income Families Access and Enjoy Healthy Food, Global Supplier Code of Conduct Resource Guide. ?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
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&dPc:SJ/QL'$3S;i?ksvxnu Materiality Matrix (1.5 MB) Kellogg Worldwide Marketing & Communications Guidelines. This team will identify the relevant frameworks for consideration and also engage, at some level, with the companys key stakeholders: investors, employees, customers, competitors, regulators, and others as applicable. guidelines. In-person testing is free UNLESS it is a retake. For example, if we're an insurance company, we insure property that's near the ocean, and climate change causes storms and rising sea levels that risk damaging those homes or buildings, that's a material financial risk for our business. A materiality assessment considers environmental and social impact but also what stakeholders and investors care about. Intersect multiple areas of our value chain. Affect consumers, customers, employees, investors, communities, regulatory agencies and other stakeholders in regions where we operate and source. In identifying material topics, the team focused on those that: We also regularly conduct a comprehensive mapping exercise to evaluate our material topics against all 17 U.N. MATERIALITY. A materiality assessment is designed to help you identify and understand the relative importance of specific ESG and sustainability topics to your organization. formId: "3d64d767-8d8c-4418-b7c2-82fc103a16d1", General Kellogg Community College Testing and Assessment Center policies are as follows. Businesses can evaluate their ESG impact and performance through a materiality assessment. 0000752286 00000 n
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There are three sections of the NEXT GENERATION ACCUPLACER: reading, writing and math (four if you are completing English-as-a-second-language tests). %PDF-1.5
Once you have your list of issues, you will need to map out your downstream and upstream stakeholders. 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. 0000003999 00000 n
hBgUP`Q"KbLdv5J71[)2uaM}_}C>7|G3yQ$ Jh, O_*! While the traditional process of conducting a Materiality Assessment can be time-consuming,Materiality Assessment Software streamlines this process byautomating collecting and collating inputs; gone are the days-long workshops,post-it notes exercises, and waiting for the aggregated and finessed results. Testing and Assessment Center employees closely monitor testing rooms for irregularities. 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 . Sustainable Development Goals (SDGs). hbspt.forms.create({ Done correctly, we believe companies who fully consider materiality create stronger, more resilient, and thoughtful businesses that are better prepared to inform investors, regulators, and other stakeholders on their ESG impacts, risks, and opportunities. Companies today need to be increasingly clear about their environmental, social, and governance (ESG) policies, goals, and performance. hbspt.forms.create({ Materiality assessments are projects to help an organization understand, organize, and prioritize its material topics and themes. Kellogg Materiality. region: "eu1", The software also allows companies to easily update their Materiality Matrix as often as needed, and as business dynamics change. window.hsFormsOnReady.push(()=>{ In accordance with our Better Days methodology, we select our priority ingredient for responsible sourcing with regular environmental, social, & governance (ESG) materiality assessments. The Testing and Assessment Center can be reached at 269-965-4136 or testing@kellogg.edu. Materiality has many benefits in corporate sustainability and ESG strategy: 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. In late 2021, we completed our three-year. portalId: 26099345, Even among those that are relevant, companies might need to prioritize their approach according to available resources. target: "#hbspt-form-1674070737000-8158219038", Materiality is a term that comes up often in sustainability and ESG (environmental social governance) strategy conversations. Hastings, MI 49058 portalId: 26099345, 0He;FRQ&FC9>&S3PBdV/:~QrX-!|$ Oe(CO8v.wF 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 use of a phone or mobile device during a test is strictly prohibited and will be considered cheating. Your content goes here. Battle Creek, MI 49017 Expert ESG & Sustainability strategic consulting services. 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. 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. DZF|])=r&L1= 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. Given the rapid pace of socioeconomic and environmental change, and similarly evolving business dynamics, companies should conduct a Materiality Assessment or reviewtheir existing one every year. Although there are a myriad of important issues facing society today, we focus on the intersection of those that are most material to our business and where we can have the greatest impact given the reach of our operations, supply chain and value chain. target: "#hbspt-form-1674070737000-3317558728", In conducting the Materiality Assessment each stakeholder is asked to consider two essential scores per ESG topic:1) the topics current or potential impact on the companys business success over the next 3-5 yearsand2) the topics importance to the companys internal and external stakeholders. <>
On the other hand, in the EU, the European Financial Reporting Advisory Group (EFRAG) views materiality in a much broader light. Edit or remove this text inline or in the module Content settings. Our leadership development training has received rave reviews. endstream
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This involves looking at a variety of factors through two particular lenses: potential impact on your organization and importance to stakeholders. To receive credit for DSST, have your official test scores sent to the Registrars Office at Kellogg Community Colleges Registrars Office. 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.' Click here for NEXT GENERATION ACCUPLACER preparation resources. [emailprotected], 125 Seeley Street startxref
The GRI G3 Guidelines introduced the idea of materiality in 2006 into the corporate sustainability reporting context. For the best executive coaching in Atlanta,contact ustoday. Students may receive credit by examination by following this process: 450 North Ave. 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. In the universe of hundreds of ESG topics, only a small subset might be relevant to any given company. Essentially, you want to compile a list of what is most relevant to your business operations. To receive credit for CLEP or DANTES tests, have your official test scores sent to the Registrars Office at Kellogg Community College. In general, topics that fall in the upper right section of the scatter plot would be the most significant. Worldwide Marketing & Communications (1.3 MB) GRI Index. Position Statement . 4 0 obj
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. Step 1: Preparation. The sustainability materiality assessment performed at Kellogg considers and includes all aspects that have material economic, social or environment impacts. Despite the draw of a 'hot' topic globally, it may not be something your company should focus on. In 2021, we continued to responsibly source our priority corn, wheat, rice, potato, fruit, and sugar beet ingredients using continuous improvement tools. Approach according to analysis by KPMG testing and assessment Center policies are as.. After carefully evaluating results, company leaders can then deliberate on strategy and next steps emailprotected ] call! Will be considered cheating % PDF-1.5 Once you have your official test scores sent to the Registrars Office lot valuable. 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