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Scenarios for improving sustainability

The objective of the fourth step in the analysis of a company’s sustainability measures is to compare the options for improvement using scenarios.

Based on the options for improving sustainability identified in the previous step, it is possible to outline several scenarios in order to compare the consequences of each of these options on the operation of the company.

Drawing up a spreadsheet

A spreadsheet can prove very useful for displaying the costs and profits generated by pursuing a particular option side by side. All of the spreadsheets and tools required for data collection and analysis may be obtained from the OECD website: Tools for data collection and calculation.

Example of a spreadsheet

In the example below, a fictitious company is using a spreadsheet to examine the financial considerations which will influence the sustainability measures it undertakes. Such spreadsheets can also be used to determine the costs and profits associated with numerous other factors (reputation, brand image, employee morale, etc.).

Interpretation of the spreadsheet

These different scenarios show that there is more than one option for reducing a company’s energy consumption. In Scenarios 2 and 3, it is possible to save money and energy, despite initial investments.

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