Balance sheet

, 263

Balanced Scorecard (BSC)

, 104

integration goals in

, 107

Base of the pyramid (BOP)

, 344

BASF

, 219

Bayer financial services

, 123

Bayer Material Science

, 109

Ben & Jerry’s

, 258

Benefit Corporations (B Corps)

, 12, 17, 256–258

“Beyond greening”

, 215

Bill and Melinda Gates Foundation

, 255

Biological materials

, 341

Biological process

, 343

Blekinge Institute of Technology (BTH)

, 72

Blockchain’s impact

, 323

Bloomberg terminals

, 252, 284, 326

Board of Directors

, 113–114, 251, 328

Boston Consulting Group (BCG)

, 124

Boston Consulting Group Growth Share Matrix

, 196–197

Bottom of the pyramid

, 344

Boundary spanners

, 123–124

Boundary spanning individuals

, 109–115

Brainstorming

brainstorm actions

, 280–281

with group of people

, 66

session

, 65

“Brand”

, 48, 131

Business

executives

, 123–124

function

, 89–90

leaders

, 212

practices

, 120, 323

strategy

, 44, 321

value

, 125

Business models

, 26, 41, 43, 89

capabilities

, 47

key customers

, 45

value proposition

, 45–46

Business to business (B2B)

, 165

Business-as-usual practices

, 4

“Cap and trade” system

, 349

Capabilities

, 47

Capital expenditures

, 124

Capital investments

, 44

Carbon

, 176

footprint

, 177

neutral

, 161, 226

offsets and trading

, 348–350

tax

, 132

trading platforms

, 15

Carbon and climate change mitigation

, 348

carbon offsets and trading

, 348–350

Greenhouse Gas Protocol

, 348

Carbon dioxide (CO₂)

, 142n48, 143, 162

CO₂-emissions

, 134

Carbon Disclosure Project (CDP)

, 15, 35, 127, 244–247

Carlsberg

, 223

Cash flow

analysis

, 126

statement

, 263

Causal loop diagrams (CLDs)

, 31, 32, 88, 89

Certified BCorp status

, 257

Change management

, 50–54, 78–79

Chasm

, 209

BCorp

, 256–258

CDP

, 244–247

crossing

, 240–242

GHG Protocol

, 244–247

GRI

, 247–249

IIRC

, 249–253

impact investing

, 253–255

IR

, 249–253

SCC

, 242–244

toward sustainability

, 236–240

Chicago Climate Exchange (CCX)

, 349

Chief integration officers (CIOs)

, 109

Chief Sustainability Officers (CSO)

, 109, 113

Climate change

, 161

mitigation

, 348–350

Closed loop

system

, 216, 218

thinking

, 221

Cloud based technology

, 323

Codification

, 250

Collaborative action

, 62–65

Collapse

, 19, 218

ColorDry

, 126

Community

collaboration with

, 75

economic prosperity

, 74

Company, Customer, Competition, Collaborators (4C)

, 202–203

Company economic prosperity

, 74

Company experimentation

, 249

Company strengths

, 137–138

Complex problems

, 7, 27–30, 152, 267, 279, 280, 306, 313

Comprehension

, 176

Conceptual materiality matrix

, 123

Conference of Parties (COP)

, 18

“Conscious consumer”

, 136

Conservation

, 17

Constraints

, 153

Consumers

, 131

Conventional energy sources

, 160

Conversations

, 330–331

Corporate

culture

, 189–190

environmental management systems

, 29

Standard

, 246

sustainability

, 109

Corporate Knights, The

, 205, 285, 318

Corporate social responsibility (CSR)

, 313

reporting

, 169, 347

Corporation impacts

, 284

Forbes rankings

, 285

Newsweek ranking

, 286

value matters

, 287–293

Corporations and Governments Revenues

, 289

Cost avoidance

, 40

Cost of debt

, 125

Cost of Goods Sold (COGS)

, 131–132

Covestro

, 241

Cradle to Cradle model (C2C model)

, 216, 218–220, 341

Cradle to Cradle Certified™ Product Standard

, 219

Cradle to Cradle Products Innovation Institute

, 219

opportunities

, 163

Crafting strategy

, 283

Crash

, 218

“Creating shared value”

, 9, 254

Credibility/consistency

, 190

Critical dimensions of integration

, 25

complex problems

, 27–30

systems thinking

, 30–38

value creation

, 38–50

“Cultural Creatives”

, 136

Customer

, 45, 49

Customer Relations Management (CRM)

, 98

Customizable framework

, 59–60

Customized approach for enterprise

action learning approach

, 61–62

collaborative action

, 62–65

facilitation and strategic planning process

, 66–67

informed decision-making

, 76–77

integration and change management

, 78–79

strategic sustainable development

, 67–76

Dashboards

, 6, 90, 130, 228, 320, 322, 323, 325

KPIs for environmental performance

, 106, 108

management

, 106, 110

David & Lucile Packard Foundation

, 255

Decarbonization

, 220

Decision analysis, uncertainty in

, 274

Decision-makers

, 28, 162

approach

, 3–4

with vision for sustainable future

, 6–8

Decision-making

, 169

Demand and supply management

, 128

Dematerialization

, 220

Department of Energy (DOE)

, 159

Design process and outcomes

, 153, 155

Design thinking

, 151

ecological footprint

, 176–177

integrated management to life

, 152–156

IntEnt

, 178–179

LCA and design thinking enable integrated management

, 172–176

NZ strategy

, 156–161

PBL application

, 170–172

DesignTex

, 219

Detrimental ecosystem impacts

, 217

Deutsche Bank Institute of climate change

, 224

Dexus financial services

, 123

Diabetes Advocacy Alliance

, 252

Die-off

, 218

Disability Opportunity Fund

, 255

Discount rate

, 243

Disney

, 241

Dodge v. Ford Motor Company

, 257

Dow

, 241, 252

Drivers

, 52, 91–92, 187–193

Drywall

, 221

DuPont

, 241

Dynamic performance frontier

, 10–12

Early Adopters

, 236, 239

Early Majority

, 236, 239–240

eBay

, 109

Eco-industrial parks

, 221

Ecological

footprint

, 176–177

footprinting

, 69

process

, 343

Economic

issues

, 10–11

system

, 19

topics to review

, 368–369

“Emerging megatrend”

, 338

Emission Trading Scheme (ETS)

, 15

Employees, respect for

, 74

Enablers

, 52, 92, 187–193, 323–324

End-of-life processes

, 163

Energy

consumption

, 224

systems

, 3–4

Energy Assurance (EA)

, 229

Energy Independence and Security Act of 2007 (EISA)

, 160

Energy Star

, 224, 229

appliances

, 131

commercial buildings program

, 225

Portfolio Manager

, 227

Energy use intensity (EUI)

, 226

Engagement

, 330–331

Enterprise Resource Planning system (ERP system)

, 98, 130

Enterprises

, 3–4, 16–17, 25, 91, 291, 295

aligning operating systems

, 193–199

annual report

, 3–4

benefits of integrated management

, 191–193

drivers, obstacles, and enablers

, 187–193

extensions to supply chain systems

, 191–193

functions

, 326–327

information systems

, 282–283

integration

, 104

management systems

, 182–187

operating systems integration

, 187–191

processes

, 314

pursue

, 312

stakeholders

, 109

standards

, 199–203

strategic sustainability assessment

, 204–206

strategy

, 60

systems

, 181

Entrepreneurs

, 344

Environmental, social, and governance (ESG)

, 4, 26, 97, 113, 120

Environmental health, and safety (EH&S)

, 39–40

Environmental Management Systems (EMS)

, 69, 98, 166, 346

Environmental Product Declarations (EPD)

, 169, 222–223, 341

Environmental Protection Agency

, 168

Environmental Protection and Encouragement Agency (EPEA)

, 219

Environmental/ists/ism

, 20, 313

environmental/social impacts

, 262–263

management

, 339

movement

, 16

policy

, 348

responsibility

, 75

risk control and restoration

, 75

and social sustainability performance

, 189, 285

standards

, 200–201

topics to review

, 373–375

Ernst & Young financial services (EY financial services)

, 123

Error at the Heart of Corporate Leadership (Harvard article)

, 257

European Foundation for Quality Management (EFQM)

, 16

European Union Emission Trading system (EU ETS)

, 349

Eutrophication

, 168

Evaluation

, 176

Evaluators

, 52, 92

Event-pattern-structure pyramid

, 28

Evidence based management

, 261–262

Evidence-based approaches

, 85

Example-integrated management strategy statement

, 73

Execution capabilities for integration

, 137

Executive order (EO)

, 160

Expectations

, 136

Expert commentary

, 250

External enablers

, 191

External factors

, 139–140

“Externalities”

, 127

ExxonMobil

, 251

Facilitation and strategic planning process

, 66–67

Financial/finance

, 13, 95–96

analysis

, 268

capital

, 122, 339

decision analysis

, 314

functions

, 130

issues

, 10–11

measures

, 317–318

Firms

, 122, 175

and environmental policy

, 348

Forbes ranks

, 285

Ford

, 219

14040 standards

, 168

14044 standards

, 168

Framework for strategic sustainable development (FSSD)

, 20, 59, 67, 164, 314, 335–336

global sustainability challenge

, 336

sustainability

, 337–338

Freeware sites

, 162

FrugalPac

, 216

Functional integration

, 89–93, 106, 321–322

accounting

, 93–94

finance

, 95–96

HBR

, 103–104

human resources

, 96–97

IS/IT

, 97–98

marketing

, 99–100

operations

, 100–102

public relations

, 102–103

Functional responsibilities

, 151

Functional symptoms vs. problems

, 88

Gap Frame

, 294

General Electric Company

, 238

Ecomagination program

, 238

GE-McKinsey 9 cell matrix

, 196

General public benefit

, 256

Generally Accepted Accounting Principles (GAAP)

, 265–266

Gigaton (Walmart launched project)

, 183

Global Accounting Alliance (GAA)

, 250

“Global business imperative”

, 338

Global Footprint Network

, 177

Global Impact Investing Network (GIIN)

, 253

Global regions application of SDGs

, 307

Global Reporting Initiative (GRI)

, 5, 122, 247–249, 337, 345

Global warming potential

, 162, 165

Globalized workforces

, 127

Good Neighbor Award (2009)

, 252

Government enterprises

, 119

Green buildings

, 223

Green Chemistry

, 343

Green Mountain Power

, 258

Green Project Management (GPM)

, 110

Greenhouse Gas Protocol (GHG Protocol)

, 69, 244–247

Greenhouse gases (GHG)

, 348

emissions

, 126, 127, 134, 162, 176

Greening

, 214–215

Group decision-making settings

, 86

Harvard Business Review (HBR)

, 103, 142

Herman Miller

, 219, 241

High-level measurement and alignment options

, 293–294

country-level gap frame score and priority dimensions

, 295

High-performance buildings

, 223–230

“Higher form of capitalism”

, 254

Human cancer

, 168

Human capital

, 122

Human criteria effects

, 168

Human noncancer

, 168

Human resources

, 13, 96–97

Human-centered approach

, 153

Humanscale chairs

, 223

Ideation

, 153–154

IKEA

, 69, 134–135

Impact investing

, 253–255

Impact Measurement Working Group of Social Impact Investing Taskforce

, 255

Implementation process

, 154

Incentive systems

, 189

Income statement

, 263

Income taxes

, 132–133

Industrial ecology (IE)

, 220–221, 343

Industrial metabolism

, 220

Industrial symbiosis

, 221, 343–344

Inevitable evidence

, 15–21

Information systems

, 8–9, 90, 282–283

Informed decision-making

, 76–77

Innovation

, 44

Innovative decision-makers and solutions

, 319–320

Innovators

, 236, 237

Institutional chasm

, 316

Institutionalizing phase

, 250

Integrated assessment models

, 242

Integrated Bottom Line (IBL)

, 10, 52, 64, 314, 345

opportunities

, 164

reporting

, 345

Integrated business management

, 3–4, 9

Integrated cities

, 324–326

Integrated enterprise (IntEnt)

, 4, 22–23, 55, 79, 115, 144, 145, 156, 178–179, 204, 275, 308–309

Integrated Future Value (IntFV)

, 20, 142

Integrated governance

, 114

Integrated management

, 4, 63, 78, 90, 121, 144, 177, 306, 312

action

, 326–329

adoption model

, 236, 237

benefits of

, 191–193

carbon and climate change mitigation

, 348–350

comprehensive list of resources

, 338

enables value maximization

, 41–43

evolution of sustainability

, 338–340

firms and environmental policy

, 348

FSSD

, 335–338

GRI

, 345

impacting strategic sustainable development

, 340–344

ISO

, 345–347

to life

, 152–156

measuring and reporting tools

, 345

movement

, 262

opportunity

, 280, 335

for readers

, 335

socially and environmentally responsible investment indices

, 347–348

of sustainability

, 209, 316

sustainability and CSR reporting

, 347

triple bottom line accounting, IBL/integrated reporting

, 345

Integrated opportunities, building

, 158–161

Integrated planning process

, 89

Integrated problem-solving

, 38

Integrated Rate of Return (IntRR)

, 20, 271, 274, 288, 306, 314

Integrated reporting

, 54–55, 249–253

Integrated roadmap

, 214

Integrated solution

, 229

Integrated supply chains

, 323–324

Integrated thinking

, 250

Integrated value

, 120

chains

, 322–324

maximization

, 49–50

Integrated Value Added (IntVA)

, 47, 306–307, 313

Integration

, 141

and change management

, 78–79

chasm

, 315–316

energy-efficient strategies

, 158

and innovation

, 262–272

operationalization

, 12–15

and organizational change toward sustainability

, 53

responsibilities and opportunities

, 8

social sustainability principles

, 54

Integration across disciplines

enabling integration opportunities

, 104–109

evidence-based approaches

, 85

functional integration

, 93–104

getting system in room

, 109–115

overcoming obstacles

, 89–93

value multiple perspectives

, 86–89

Integration opportunity

Ansoff’s Matrix

, 197, 198

Boston Consulting Group Growth Share Matrix

, 196–197

decision-makers with vision for sustainable future

, 6–8

dynamic performance frontier

, 10–12

evidence of inevitable

, 15–21

GE-McKinsey 9 cell matrix

, 196

integrated business management

, 9

New Product Diffusion Curve

, 199

PESTLE analysis

, 195–196

Porter’s Five Forces

, 197, 198

SDGs

, 4

strategic frameworks for

, 193

sustainability

, 9

SWOT analysis

, 193–194

Intellectual capital

, 122

Intelligent Product System (IPS)

, 219

Interactive components of business model

, 43

Interface

, 217

Intergovernmental Panel on Climate Change (IPCC)

, 134, 291

Internal forces

, 137

Internal price

, 127

Internal rate of return (IRR)

, 268–269

International Institute for Sustainable Development

, 337

International Integrated Reporting Council

, 19, 122, 249–253, 337

International Living Future Institute (ILFI)

, 223, 251

International Organization for Standardization (ISO)

, 16, 165, 170, 182, 186, 345–347

ISO 14001

, 184

Interpretation

, 153, 168, 346

Inventory

, 134–135

Investor Environmental Health Network (IEHN)

, 347

Investors

, 11

IoS (Apple)

, 141

IS/IT

, 20, 90, 97–98, 106, 121, 130, 135, 139, 140, 315

Iterative process

, 50

Kanban systems

, 108

KFC

, 216

Kickstarter

, 258

Knowledge

, 176, 330–331

KPIs

, 104, 106, 108, 113, 138, 317

Kyoto Protocol

, 15, 349

L’Oréal

, 241

Laggards

, 236, 240

Late Majority

, 236, 240

Leadership

, 137

Leading Energy and Environmental Design (LEED)

, 223–225, 227, 229

Learning process

, 63

Life cycle

impact assessment

, 167–168, 342

improvement analysis

, 342

interpretation phase

, 168

inventory

, 342

inventory analysis

, 166–167

process

, 133

Life cycle analysis. See Life cycle assessment (LCA)

Life cycle assessment (LCA)

, 12, 20, 69, 101, 131, 151, 152, 163–170, 341–342, 345, 346

and design thinking enable integrated management

, 172–176

ecological footprint

, 176–177

tool supporting design and goals of zero

, 162–163

Life cycle management (LCM)

, 165–166

Living buildings

, 5, 17, 76, 159, 162, 229

Living Machines (Todd)

, 218

Living products

, 222–223

Logistics

industry

, 132

sustainability

, 134

Long-term capitalism

, 144

Long-term sustainability goals

, 314

Low “first cost” approach

, 226

Man-made landfills

, 221

Management dashboards

, 110

Management information systems (MIS)

, 97

Management systems

, 182–187

Market

, 134

Marketing

, 13, 99–100, 130

departments

, 322–323

management

, 169

Material approval process

, 173

Material efficiency

, 165

Material Health

, 219

Material Reutilization

, 219

Materiality

, 38, 120–124

Materiality map

, 210–215

MBA

, 5, 8, 337

McDonalds

, 216

McDonough Braungart Design Chemistry (MBDC)

, 341

McKinsey’s approach

, 88

Method Products

, 258

Microfinancing

, 344

MIT Sloan Management Review

, 124

Mohawk flooring

, 223

Monte Carlo simulation

, 274

Moving to solutions based business model

, 216

MSCI Global Socrates

, 94, 262, 284, 326

Multi stakeholder engagement

, 109

Multidisciplinary approach

, 172, 174

Multinational companies (MNCs)

, 109, 126

Multiple-criteria Decision Analysis (MCDA)

, 272–273

Multistakeholder decision-making

, 87

NASDAQ

, 252

National Renewable Energy Laboratory (NREL)

, 159–160

National Risk Management Laboratory

, 163

Natura

, 250

Natural capital

, 122, 266–267

Natural capitalism

, 164, 173, 215–218, 342

Natural Capitalism Solutions

, 140

Natural Marketing Institute (NMI)

, 136

Natural Step

, 342

Nature Conservancy

, 255

Nest

, 141

Net operating working capital

, 136

Net positive strategies (NP strategies)

, 157

Net present value (NPV)

, 126, 268–269

Net Zero Energy Building (NZEB)

, 158–161

Net zero strategy (NZ strategy)

, 156

building integrated opportunities

, 158–161

energy

, 158

energy cost

, 160

energy emissions

, 160

NZ/NP strategies

, 157–158

Waste

, 158

Water

, 157

zeronaught

, 156–157

New Belgium Brewing

, 258

New Product Diffusion Curve

, 199

Next Industrial Revolution

, 317

Nike

, 219

NIKE Flyknit

, 126

NiSource

, 109

Non-overlapping

, 67

Nongovernmental organizations (NGOs)

, 119

Novo Nordisk

, 250, 252

Novozymes

, 250, 252

Nucraft

, 223

Obstacles

, 187–193

“One Report”

, 252, 253

Operating margin

, 129

Operating systems integration

, 187

attributes of management systems integration

, 188

credibility/consistency

, 190

cultural and resistance to change

, 189–190

lack of top management support

, 190

sustainability

, 191

Operationalizing integration

, 63, 77

efforts

, 60

Operations

, 100–102

Opportunities

, 138

Optimism

, 329–331

Orchestrated change for corporate sustainability

, 50

Organization of Economic Cooperation and Development (OECD)

, 133

Organizational change management

, 50

Organizational change

, 78

Owens Corning Ecotouch insulation

, 223

P&G

, 135, 165

Paper pallets

, 134–135

Particulate matter

, 217

Passive House

, 227

Patagonia

, 258

Payables accounts

, 135

Pendleton

, 219

PepsiCo

, 153

Performance

, 52, 92

Performance Frontier

, 11, 209, 211, 212, 262–272

C2C model

, 218–220

EPD

, 222–223

high-performance buildings

, 223–230

IE

, 220–221

living products

, 222–223

materiality map

, 210–215

natural capitalism

, 215–218

Physical capital

, 122

Pittsburgh’s air quality

, 217

Plan-do-check-act cycle

, 106, 166

Planetary boundaries

, 69

Policymaker

, 157

Political, Economic, Social Technological, Legal, and Environmental analysis (PESTLE analysis)

, 195–196

Political leader

, 157

Poly Propylene

, 135

Poly-chlorinated biphenyls (PCBs)

, 68

Porter’s Five Forces

, 197, 198

Portfolio Managers system

, 225

Price competitiveness

, 128, 129

Price realization

, 128–129

Principles for Responsible Investment (PRI)

, 11

Principles for Responsible Management Education (PRME)

, 331

PRME Responsible Management Education Collection (PRMEC)

, 340

Problem-based learning (PBL)

, 152, 170–172

Process

, 90, 153

improvements

, 44

Procurement

, 130, 173

Product and process design

, 173

Production processes

, 16

Productivity

, 211

Project management KPIs

, 107

Property plant and equipment (PP&E)

, 133–134

Propositions

integration and innovation

, 262–272

IntEnt

, 275

MCDA

, 272–273

uncertainty in decision analysis

, 274

Prototyping

, 154

Public Affair’s networks

, 13

Public policy innovations

, 18

Public relations

, 102–103

Purchase order

, 173

Quality of life

, 294

‘Race to Zero’ framing

, 156

Receivables accounts

, 135

Recovery

, 163

Recycling

, 163

Regional Greenhouse Gas Initiative (RGGI)

, 292, 349

Registered EMS

, 183

Reinforcing feedback

, 33–34

Reinvesting in natural capital

, 217

Renewable Energy

, 219

Renewable Energy Credits (RECs)

, 160

Renewable resources

, 252

Responsibility

, 174

Responsible governance

, 74

Retailers

, 131

Return on Integration (ROInt)

, 20, 142

Return on investment (ROI)

, 268–269, 339

Revenue growth

, 125–126, 127

Revisiting performance frontier

, 315–316

Risk management

, 339–340

practices

, 34

Rockefeller Foundation

, 254

Rockwool

, 223

Selling, general, and administrative (SG&A)

, 130–131

Shadow price. See Social cost of carbon dioxide (SCC)

“Shared value”

, 271

Shareholder value

, 93, 124, 125, 129

COGS

, 131–132

company strengths

, 137–138

external factors

, 139–140

GHG emissions

, 126–127

income taxes

, 132–133

inventory

, 134–135

PP&E

, 133–134

price realization

, 128–129

receivables and payables

, 135–137

revenue growth

, 125–126

SG&A

, 130–131

sustainability

, 124–125

volume

, 127–128

Shareholder Value Myth (Stout)

, 257

Shifting to biologically inspired production models

, 216

Short-term gains

, 35

Short-term profits

, 189

Site energy

, 159

Small and medium enterprises (SMEs)

, 119

Smog formation

, 168

Social and environmental performance integration

, 20–21

Social capital

, 122

Social cost of carbon

, 142–143, 158, 175

Social cost of carbon dioxide (SCC)

, 5, 142n48, 238, 242–244

Social cost of methane (SC-CH₄)

, 244

Social cost of nitrous oxide (SC-N₂O)

, 244

Social Fairness

, 219

Social management

, 339

Social progress index (SPI)

, 293–294

Social standards

, 200

Social sustainability

, 266–267

Social topics to review

, 369–371

Socially and environmentally responsible investment indices

, 347–348

Societal topics to review

, 372–373

Socio-ecological systems

, 15

Software

, 176

functionality

, 172

Source energy

, 159–160

Sourcemap

, 162, 163

South Africa, IR in

, 251–252

Stakeholders

, 28, 31, 61, 74, 91, 113, 329, 335

equity

, 263

expectations

, 6

interests

, 121

Standards

, 199–203

Starbucks

, 216

Stimulate codesign processes

, 12

Strategic integrated enterprises

economic growth

, 296

financial functions

, 308

funnel metaphor

, 281

global regions application of SDGs

, 307

high-level measurement and alignment options

, 293–294, 295

impacts of corporations

, 284–293

integrated management

, 306

IntEnt

, 308–309

Paris Agreement on climate change

, 295

SSD five-level framework

, 280

Starbucks’ Program Alignment

, 305

strategic integrated systems

, 282–284

sustainable development goals

, 297–304

turn options into actions and priorities

, 294

Strategic integrated systems

, 282–284

Strategic planning

, 12

process

, 66–67, 314

team

, 121

Strategic sustainable development (SSD)

, 20, 59, 67–76, 86, 89, 340

BOP

, 344

cradle-to-cradle

, 341

EPDs

, 341

Green Chemistry

, 343

industrial symbiosis

, 343–344

LCA

, 341–342

microfinancing

, 344

natural capitalism

, 342

natural step

, 342

and planning processes

, 33

Strategy

, 283

Strengths, Weaknesses, Opportunities, Threats analysis (SWOT analysis)

, 193–194

Superior Essex cat cable

, 223

Supply chains

, 6, 8, 42, 127

extensions to supply chain systems

, 191–193

impacts

, 75

management

, 120, 132, 134

See also Value chains

Sustainability

, 6–7, 9, 20, 44, 67, 109, 113, 114, 140, 169, 190, 191, 241, 266, 312, 323, 337–338

chasm toward

, 236–240

and CSR reporting

, 347

factors

, 33

integration

, 4

professionals function

, 50

recognition

, 26

in report

, 137

standards/initiatives

, 376–390

strategies

, 126, 139, 186

sustainability-related assets and liabilities

, 78

Sustainability Accounting Standards Board (SASB)

, 19, 122, 337

Conceptual Framework Source

, 214

Materiality Map™

, 213

standards development processes

, 212

Sustainability evolution

, 338

by design vs. reducing unsustainability

, 339

key issues and drivers for emerging trend

, 340

management of social, environmental, and financial capital

, 339

risk management

, 339–340

Silent Spring

, 338

Sustainable business model

, 328

Sustainable cities

, 295, 296, 325

Sustainable development

, 60, 335

Sustainable development goals (SDGS)

, 297–304, 337

Sustainable future, decision-makers with vision for

, 6–8

Sustainable operating systems (SOS)

, 52, 130

Sustainable supply chain management

, 323

Sustainable value added (SVA)

, 47

Synthesis

, 176

Systems thinking

, 30–38

Task Force on Climate-related Financial Disclosures (TCFD)

, 291–292

Technological innovation

, 44

Technology Adoption Life Cycle assessment model

, 236

Technology and information systems

, 13

Technology chasm

, 315–316

Tesla

, 128

3M

, 241

Timberland

, 241

Top management support, lack of

, 190

Tracking

, 173

Trade-offs

, 315–316

Transformative approach

, 35

Transportation

, 173

supplier business models

, 192

Triple bottom line (TBL)

, 7, 345

accounting

, 345

Trucost

, 94, 205, 262, 284, 326

Turborg beer

, 223

Two-axis visual models

, 122

2030 Challenge

, 161, 226

UN Global Compact (UNGC)

, 17

UN Principles for Responsible Management Education (UNPRME)

, 17

UN Sustainable Development Goals (SDGs)

, 4, 69

global regions application

, 307

“Unbalanced” approach

, 263

Uncertainty in decision analysis

, 274

Unilever

, 241

Unilever Sustainable Living Plan (USLP)

, 297

Union Carbide in Bhopal India

, 175

United Nations Environmental Program (UNEP)

, 11, 17, 345

United Nations Environmental Programme Finance Initiative (UNEP FI)

, 114

United Nations Global Compact (GC)

, 347

United States corporate law

, 256

United States Green Building Council (USGBC)

, 225n29

“Untaxed externalities”

, 215

Urban Sustainability Framework

, 325

Value

matters

, 287–293

multiple perspectives

, 86–89

proposition

, 45–46, 93, 95

realization

, 141

statement

, 265–266

Value chains

, 320

function integration

, 321–322

integrated cities

, 324–326

integrated value chains

, 322–324

management

, 168

See also Supply chains

Value creation

, 5–6, 14, 25, 38, 120, 144

business models

, 43–47

change management

, 50–54

integrated management enables value maximization

, 41–43

integrated reporting

, 54–55

integrated value maximization

, 49–50

making business case

, 140–144

materiality

, 120–124

shareholder value

, 124–140

value added

, 47–49

Variables

, 32

Verification

, 318

Visual renderings

, 154

Visualization

, 65

Vitro Glass

, 223

Volvo

, 219

Walmart

, 165

Warby Parker

, 258

“Waste = food” principle

, 219

Water Stewardship

, 219

WELL Building Standard

, 228

Windows

, 141

“Wings” training center

, 252

Wonder Capital

, 255

World Business Council for Sustainable Development (WBCSD)

, 15, 245, 319, 339

World Economic Forum (WEF)

, 143

World Resources Institute (WRI)

, 33, 245

Xbox

, 141

Zeronaughts, The (Elkington)

, 156