CEIBS EMBA class visit Budapest - Denxpert ESG reporting presentation.pptx

Denexpert - ESG consulting company introducing itself to CEIBS EMBA class during its visit to Budapest

1. www.denxpertsolutions.com The ultimate software solution for EHS & ESG management 18.06.2024

2. The WHY? Companies facing broadening expectations of social contract and investor ESG pressure Risks and opportunities Ensuring environment and workplace safety Customers and employees sustainability expectations Investors ESG expectations EU CSRD

3. used by 500 companies Focused on the cooperation between consultant and client through digital soutions . d enxpert The ultimate software solution for EHS & ESG management G lobal network of 80 consultancy partners Customers  in 30 countries Client satisfaction insight : Global Net Promoter Score : 60 Low Churn : 3%

4. The denxpert tool M odular – all sustainability scenarios J ourney - from compliance r e porting to business insights Easy – to implement and to customize LEGAL AUDIT TASKS & DOCUMENTS DATA & REPORTING Air & Water Waste Chemical Safety Intelligent record keeping of legal and regulatory requirements Plan and do audits, check processes to act the best operation Manager of EHS&S tasks and documents Smart data collection with Automatization and expert help The solution from checklist to strategy

5. CSRD poses   new   challenges on the C- level Reporting of at least 450 indicators on a yearly basis. The CFO or the Head of Sustainability is assigned the task for gathering information in their organization. F rom HR to EHS need to define a strategy to decrease their carbon footprint and the organization must report on their progress. A rigorous process is in place to ensure comparability between organizations. Independent 3rd party audit assurance required . An independent auditor (Big4) must audit all data and processes. The audit ensures that datasets, targets, and strategies are realistic. The CEO is legally responsible for the report and must ensure that it complies with the requirements of the CSRD. The CEO's liability for the report is similar to that of a financial statement . To be submitted in electronic format Paper and PDF reports are no longer sufficient. Either the CTO and IT team need to implement the necessary standards, or an external IT tool is required. Having the best process and strategy is insufficient if the organization fails to digitize effectively. https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en

6. Global industry leaders require all suppliers to comply with ESG data and digitalisation requirements Letter from March 2023 from Michelin:  “ Planet and Environmental Protection ”: Michelin will ask you to be assessed by a third-party entity and make regular progress in the future regarding different sustainability objectives, such as reducing CO2 emissions, increasing the rate of renewable and/or recycled products, protecting biodiversity, etc.” „We must radically transform the way we interact by digitalizing and automating all our interactions.” „ These digitalization and automation requirements will soon become mandatory for remaining, or becoming, a Michelin Group supplier. „ Michelin is using denxpert for their legal compliance Why now ? Biggest chemical companies unite tackling the carbon challenge along with their supply chain . 300 000 suppliers need to adapt and comply ! Denxpert defined the process for them . Many of those 300 000 companies will need to report scope 3 emission , even though they are not directly affected by CSRD.  -> denxpert will be there to help! Market insight

7. The future of sustainability reporting Source: Rabo Carbon Bank and Rabobank Sustainable Business Advisory

8. How we work with our partners Trainings & workshops Marketing materials Partnership agreement Technical support Technical support Trainings Expertise & Consulting Implementation Contract Technical support PARTNER

9. Strategy ?

10. an enabler or a barrier?

11. Denxpert Double Materiality Assessment tool

12. Functionality – sustainability project management

13. Functionality – sustainability dashboard

14. denxpert guides you through the whole ESG process Double materiality assessment Conduct a double materiality analysis based on the CSRD, taking into account relevant sustainability issues and other influencing factors. ESRS gap analysis Identify potential gaps in meeting CSRD requirements, including current processes and data quality. Implementation , data collection Compliance with CSRD and ESRS requirements and data collection, taking into account definitions, processes and guidelines. Test report Start preparing for 2024 in line with CSRD expectations, defining its content structure and overall organisational structure Report preparation, submission Definition and submission of the content, structure and overall organisation of the first CSRD report for 2025. 1 2 3 4 5