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In May 2024, IFAC's Small- and Medium-Sized Practices Advisory Group (SMPAG) heard insights on the delivery of sustainability services from Julien Cassegrain, CEO of O2m, an impact engineering firm.

Julien’s presentation covers:  

  • Setting and overall context for sustainability
    • The three pillars of Corporate Social Responsibility
    • The principle of double materiality
    • The importance of data 
    • Risk management
  • Why SMEs are impacted
    • European legislation
    • Business considerations 
  • Where to start
    • Understanding terminology
    • Impact distribution on the value chain
    • GHG and carbon footprint
    • Scope 1,2 and 3 emissions 
  • Practical Examples
    • Measuring can give counter-intuitive results
    • An investment fund portfolio
    • O2m putting sustainability into action 

In addition to the presentation, there are additional resources for SMPs on sustainability and other important topics at IFAC's Practice Transformation Hub.

Click below to watch.