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.