OTWO Magazine December 2024 | Page 90

Chart 2
KEY ASPECTS
RESPONSIBLE PERSONS TO BE INVOLVED
DIAGNOSIS
External ( PESTEL , Porter ' s 5 Forces , Value System )
Internal ( Value Chain ; VRIO , stakeholder consultation )
Sustainability position , understanding of existing corporate strategy , risks of transition to the new paradigm and resistance to change . SWOT and levers for change
Responsible for each area of the company
OBJECTIVES
Strategic
Tactical
Environmental , Social , Governance and economic business objectives
Top Management
STRATEGIC DECISION
Axes of action Keys to transition Senior Management
TRANSITION PLAN
Actions , investments
Scorecards
KPIs
How a decision is implemented to achieve objectives . Transformation of strategic decisions into concrete actions with scorecards and KPIs to measure the achievement of objectives
Responsible for each area of the company
IMPLEMENTATION
Evaluation and monitoring
Reporting system
Internal audit
Reporting mechanism , compliance with sustainability incentives , transparency and governance . Communication
Sustainability Management and / or Sustainability Council
46 OTWO 65 / DECEMBER 2024