Sustainability Management and Reporting - Fadeke Ayoola FCCA and Wonders Pibowei CRIO FMVA Ph.D (Call for Book Chapters)

Sustainability Management and Reporting - Fadeke Ayoola FCCA and Wonders Pibowei CRIO FMVA Ph.D (Call for Book Chapters)

SUSTAINABILITY MANAGEMENT AND REPORTING - Assessing Natural Capital and Climate-Related Risks, Opportunities, Losses, and Damages in Africa and beyond

Lead Authors: Fadeke Ayoola, FCCA and Wonders Pibowei, CRIO FMVA Ph.D

Produced by the Africa Sustainability Working Group


INTRODUCTION

According to the recent Emissions Gap Report of the United Nations Environment (UNEP), the implementation of Nationally Determined Contributions (NDCs), in Africa, is projected to require close to US$3 trillion of conditional and unconditional finance for implementation. However, debt and a lack of affordable finance are hindering low- and middle-income countries in Africa with fossil fuel industries from scaling clean energy and managing the economic shocks from retiring fossil fuel assets. Will African countries follow in the footsteps of the global north in the continuous use of fossil fuels – due to lack of affordable finance?

In addition to this, global average temperatures in 2023 reached a new high of 1.8°C above pre-industrial levels. If global NET Zero emission pledges—encompassed in policies, Nationally Determined Contributions (NDCs), and climate strategies—are not genuinely pursued and implemented, global average temperatures could reach anywhere between 1.8°C - 2.3°C by 2030. This book is currently written as part of an early warning and preparedness framework to inform stakeholders: government agencies, industry regulators, business leaders, educational institutions, professionals, and citizens across Africa and beyond; with the urgency of actively pursuing and implementing sustainable policies, climate strategies and sustainability reporting.


INSTRUCTIONS FOR CO-AUTHORS AND CONTRIBUTORS

We invite all interested Co-Authors and Contributors to submit an "Expression of Interest" for proposals on the "Sustainability Management and Reporting in Africa" book and digital portal.

Submission Details

Please address your proposals to the Editorial Board via email at [email protected], [email protected], and [email protected] no later than September 30, 2024 (11:59PM GMT+1)

Proposal Requirements for Co-Authors:

Your submission should include the following:

  • Selected Chapters: Indicate the chapters you wish to contribute to.
  • Outline of Topics: Provide a brief outline of the topics you intend to cover.
  • One-page Introduction: Summarize your proposed content and approach.
  • Work Plan and Timeline: Detail your plan for developing the chapters and the timeline for completion.
  • Biography: Include a brief biography highlighting your expertise.
  • Contact Information: Provide your preferred contact details.

Co-authors are expected to develop and deliver one or two full chapters for the book, either individually or in collaboration with other experts, as approved by the Editorial Advisory Board.

Contributions:

We also welcome contributions from individuals and organizations offering knowledge resources, financial support, technical partnerships and other relevant resources for this project. Representatives from academia, government agencies, philanthropic organizations, civil society organizations, and the private sector are encouraged to submit a "Letter of Support" outlining their proposed contributions and terms of engagement, including their individual profile(s) and contact information.

Review Process:

The Editorial Board will review and respond to all Expressions of Interest promptly. Selected Co-Authors and Contributors may be invited to meetings to ensure a shared understanding of the project goals and expectations. Successful candidates will be onboarded through approved communication channels in batches from September to October 2024.

Recognition:

All accepted Co-Authors and Contributors will be acknowledged in the book, the digital portal, and other co-created resources. While it may not be feasible to feature every contributor on the book cover, we will ensure that the names and roles of Co-Authors, Editors, and Contributors are highlighted on a dedicated page within the publication.

We look forward to your valuable contributions to this important project.


PROPOSED CHAPTERS AND LIST OF TOPICS

CHAPTER 1

1 Introduction to Sustainability and Natural Capital Accounting

1. Introduction

1.1 Chapter Overview

1.2 Chapter Objectives

1.3 Sustainability: Definition, Principles, Importance and Application

1.4 ESG: Definition, Principles, Importance and Application

1.5 Natural Capital: Definition, components, valuation and Application

1.6 Climate Risks, types, causes, and effects on ecosystems

1.7 Understanding Losses and Damages in Africa

1.8 Sustainability Reporting Framework in Africa

1.9 Natural Capital Accounting in Africa

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Chapter questions to be addressed in this section

1.???? How do the principles of sustainability and ESG contribute to the long-term resilience of ecosystems and communities in Africa, and what are the key challenges in their application?

2.???? What is natural capital, and how can its components be accurately valued and integrated into sustainability reporting frameworks specific to the African context?

3.???? What are the primary types and causes of climate risks in Africa, and how do these risks affect the region's ecosystems, economic stability, and social structures?

4.???? How can losses and damages related to climate change be effectively assessed and addressed in Africa, and what role does natural capital accounting play in this process?

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CHAPTER 2

Understanding Transition and Sustainability in Northern Africa

2. Introduction

2.1 Chapter Overview

2.2 Chapter Objectives

2.3 Historical Context and Evolution of Sustainability in Northern Africa

2.4 Overview of Existing Disclosure and Reporting Standards

2.5 Comparison of Frameworks to North African Context

2.6 Issues and Opportunities for Adoption in North Africa References

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Chapter questions to be addressed in this section

1.???? How has the historical and cultural context influenced the evolution of sustainability practices in Northern Africa, and what are the significant milestones in this region's sustainability journey?

2.???? What are the existing disclosure and reporting standards in Northern Africa, and how do they compare to global sustainability frameworks?

3.???? In what ways can international sustainability frameworks be adapted to address the specific environmental and socio-economic conditions present in Northern Africa?

4.???? What are the key challenges and opportunities for adopting sustainability reporting standards in Northern Africa, and what strategies could facilitate their broader implementation?

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CHAPTER 3

Understanding Transition and Sustainability in West Africa

3. Introduction

3.1 Chapter Overview 2.2 Chapter Objectives

3.3 Historical Context and Evolution of Sustainability in West Africa

3.4 Overview of Existing Disclosure and Reporting Standards

3.5 Comparison of frameworks to West African Context

3.6 Issues and Opportunities for Adoption in West Africa

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Chapter questions to be addressed in this section

1.???? How has the historical context and evolution of sustainability practices shaped the current approach to sustainability in West Africa?

2.???? What are the existing disclosure and reporting standards relevant to sustainability in West Africa, and how do they compare to global frameworks?

3.???? In what ways can international sustainability frameworks be adapted to better fit the unique socio-economic and environmental context of West Africa?

4.???? What are the key challenges and opportunities for adopting sustainability reporting standards in West Africa, and how can these be effectively addressed?

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CHAPTER 4

Understanding Transition and Sustainability in Central Africa

4. Introduction

4.1 Chapter Overview

4.2 Chapter Objectives

4.3 Historical Background of Sustainability in Central Africa

4.4 Overview of Existing Disclosure and Reporting Standards

4.5 Comparison of Frameworks to Central African Context

4.6 Issues and Opportunities for Adoption in Central Africa References

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Chapter questions to be addressed in this section

1.???? How has the historical background of Central Africa influenced the development and implementation of sustainability practices in the region?

2.???? What are the current disclosure and reporting standards utilized in Central Africa, and how do they align with or differ from global sustainability frameworks?

3.???? How can international sustainability frameworks be adapted to better suit the unique environmental, social, and economic challenges faced by Central Africa?

4.???? What are the primary challenges and opportunities for adopting sustainability reporting standards in Central Africa, and what approaches could enhance their adoption and effectiveness?

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CHAPTER 5

Understanding Transition and Sustainability in East Africa

5. Introduction

5.1 Chapter Overview

5.2 Chapter Objectives

5.3 Historical Context and Evolution of Sustainability in East Africa

5.4 Overview of Existing Disclosure and Reporting Standards

5.5 Comparison of Frameworks to East African Context

5.6 Issues and Opportunities for Adoption in East Africa

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Chapter questions to be addressed in this section

1.???? How has the historical context influenced the evolution of sustainability practices in East Africa, and what are the key milestones in this development?

2.???? What are the current disclosure and reporting standards used in East Africa, and how do they align or differ from global sustainability frameworks?

3.???? How can existing international sustainability frameworks be adapted to address the unique environmental, economic, and social conditions in East Africa?

4.???? What are the primary challenges and opportunities for the adoption of sustainability reporting standards in East Africa, and what strategies can enhance their implementation?

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CHAPTER 6

Understanding Transition and Sustainability in Southern Africa

6. Introduction

6.1 Chapter Overview

6.2 Chapter Objectives

6.3 Historical Context and Evolution of Sustainability in Southern Africa

6.4 Overview of Existing Disclosure and Reporting Standards

6.5 Comparison of frameworks to Southern African Context

6.6 Issues and Opportunities for Adoption in Southern Africa

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Chapter questions to be addressed in this section

1.???? How has the historical context shaped the development and implementation of sustainability practices in Southern Africa, and what key factors have influenced this evolution?

2.???? What are the current disclosure and reporting standards in Southern Africa, and how do they compare to global sustainability frameworks?

3.???? How can international sustainability frameworks be tailored to better align with the unique environmental and socio-economic challenges of Southern Africa?

4.???? What are the main challenges and opportunities for the adoption of sustainability reporting standards in Southern Africa, and how can these be effectively leveraged or addressed?

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CHAPTER 7

Understanding Transition and Sustainability in Small Islands

7. Introduction

7.1 Chapter Overview

7.2 Chapter Objectives

7.3 Historical Background of Sustainability in Small Islands

7.4 Nature and Climate-Related Vulnerabilities in Small Islands

7.5 Opportunities for Transition and Sustainability in Small Islands

7.6 Issues and Opportunities for Adoption in Small Islands

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Chapter questions to be addressed in this section

1.???? How has the historical background influenced the development of sustainability practices in small island regions, and what are the key milestones in this evolution?

2.???? What are the specific nature and climate-related vulnerabilities faced by small islands, and how do these challenges impact their sustainability efforts?

3.???? What opportunities exist for advancing sustainability and managing transitions in small island environments, and how can these opportunities be effectively leveraged?

4.???? What are the primary challenges and opportunities for adopting sustainability practices in small islands, and what strategies can be employed to address these issues and support successful transitions?

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CHAPTER 8

Understanding ESG (Environmental, Social, and Governance)

8. Introduction 8.1 Chapter Overview

8.2 Chapter Objectives

8.3 ESG Reporting: Definition and Components

8.4 Measurement and Valuation of ESG Information

8.5 The Business Case for Assessing ESG Impact

8.6 Issues and Opportunities for ESG Reporting References

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Chapter questions to be addressed in this section

1.???? What are the key components of ESG (Environmental, Social, and Governance) reporting, and how are these components defined and integrated into sustainability assessments?

2.???? How can organizations effectively measure and value ESG information, and what methodologies or frameworks are commonly used for this purpose?

3.???? What is the business case for assessing ESG impact, and how can effective ESG reporting contribute to organizational performance and stakeholder trust?

4.???? What are the major challenges and opportunities associated with ESG reporting, and how can organizations address these challenges to enhance their ESG practices and reporting?

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CHAPTER 9

Natural Capital Accounting: Frameworks and Valuation

9. Introduction

9.1 Chapter Overview

9.2 Chapter Objectives

9.3 Nature Capital: Definition and Components

9.4 Measurement and Valuation of Natural Capital

9.5 The Business Case for Assessing Nature-Related Risks

9.6 Issues and Opportunities for Natural Capital Valuation

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Chapter questions to be addressed in this section

1.???? What are the key definitions and components of natural capital, and how do they contribute to understanding and managing environmental resources?

2.???? What methodologies and frameworks are used for the measurement and valuation of natural capital, and how can these be applied to ensure accurate and meaningful assessments?

3.???? What is the business case for assessing nature-related risks, and how can incorporating natural capital valuation enhance decision-making and long-term sustainability?

4.???? What are the main challenges and opportunities in natural capital valuation, and how can these be addressed to improve the effectiveness and adoption of natural capital accounting practices?

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CHAPTER 10

Climate Transition: Understanding Risks and Mitigating Impacts

10. Introduction

10.1 Chapter Overview

10.2 Chapter Objectives

10.3 Climate Risks: Types, Causes, and Effects on Ecosystems

10.4 Principles for Climate Mitigation, Adaptation and Resilience

10.5 The Business Case for Assessing Climate-Related Risks

10.6 Issues and Opportunities for Climate Risk Disclosures

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Chapter questions to be addressed in this section

1.???? What are the primary climate-related risks facing ecosystems, and how do these risks interact with economic activities and human well-being?

2.???? How can businesses effectively integrate climate mitigation, adaptation, and resilience strategies into their core operations to create long-term value and manage climate-related risks?

3.???? What is the financial rationale for businesses to assess climate-related risks, and what methodologies or frameworks can be used to conduct such assessments?

4.???? What are the key challenges and opportunities associated with climate-related risk disclosures, and how can companies effectively communicate their climate-related impacts and strategies to stakeholders?

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CHAPTER 11

Assessing Economic and Non-Economic Losses and Damages in Africa

11. Introduction

11.1 Chapter Overview

11.2 Chapter Objectives

11.3 Losses and Damages: Definitions and Categories

11.4 Principles for Addressing Losses and Damages in Africa

11.5 The Business Case for Loss and Damage Funds in Africa

11.6 Issues and Opportunities for Loss and Damage Reparation

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Chapter questions to be addressed in this section

1.???? How can we comprehensively assess both economic and non-economic losses and damages caused by climate change in Africa, given the complexities and data limitations in many regions?

2.???? What are the most effective mechanisms for delivering financial resources and support to African countries to address loss and damage, and how can these mechanisms be designed to build resilience and foster sustainable development?

3.???? How can the international community and African nations collaborate to develop a fair and equitable framework for loss and damage reparations that addresses historical responsibilities and current needs?

4.???? What are the opportunities and challenges associated with integrating private sector investment into loss and damage initiatives in Africa, and how can these investments be leveraged to create sustainable and climate-resilient businesses?

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CHAPTER 12

Integrating ESG, Natural Capital and Climate Risks into Reporting

12. Introduction

12.1 Chapter Overview

12.2 Chapter Objectives

12.3 Sustainability Reporting Standards and Frameworks

12.4 Methods for Integrating ESG and Natural Capital into Reports

12.5 The Business Case for Integrated Reporting Across Africa

12.6 Issues and Opportunities for Integrated Reporting Success

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Chapter questions to be addressed in this section

1.???? What are the most effective methods for integrating ESG, natural capital, and climate risk data into existing reporting frameworks, and how can these methods be adapted to address the unique challenges and opportunities faced by African businesses?

2.???? How can integrated reporting be used as a tool to drive sustainable business practices and unlock new opportunities for African companies, such as access to finance and investment?

3.???? What are the key barriers to the widespread adoption of integrated reporting in Africa, and what strategies can be implemented to overcome these challenges, such as capacity building, policy support, and stakeholder engagement?

4.???? How can integrated reporting contribute to building trust and transparency between African businesses and their stakeholders, including investors, communities, and governments?

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CHAPTER 13

Regulatory Landscapes and Compliance in Sustainability

13. Introduction

13.1 Chapter Overview

13.2 Chapter Objectives

13.3 Understanding Sustainability Legislations and Policies

13.4 Institutionalizing Regulations for Sustainability Adoption

13.5 Enabling Better Compliance with Sustainable Adopters

13.6 Emerging Trends and Future Outlook in Sustainability

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Chapter questions to be addressed in this section

1.???? What are the most significant challenges and opportunities arising from the increasing complexity and diversity of sustainability regulations across different jurisdictions, and how can businesses effectively navigate this landscape to ensure compliance and gain a competitive advantage?

2.???? How can governments and regulatory bodies design and implement effective sustainability regulations that promote innovation, investment, and long-term environmental and social benefits, while minimizing administrative burdens on businesses?

3.???? What are the key factors that contribute to successful sustainability compliance, and how can organizations build a culture of compliance that integrates sustainability into core business operations?

4.???? What emerging trends and technologies are likely to shape the future of sustainability regulation, and how can businesses and policymakers prepare for these developments?

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CHAPTER 14

Innovations and Opportunities for Sustainable Markets

14. Introduction

14.1 Chapter Overview

14.2 Chapter Objectives

14.3 Circular Economy from Business to Government and Society

14.4 Emerging Green Technologies and Products for Sustainability

14.5 Opportunities for Sustainable Manufacturing, Trade and Services

14.6 How Sustainability is Disrupting Competition and Profitability??

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Chapter questions to be addressed in this section

1.???? How can the principles of the circular economy be effectively implemented across businesses, governments, and societies to create sustainable and resilient economic systems, and what are the key challenges and opportunities in doing so?

2.???? What emerging green technologies and products hold the greatest promise for driving sustainability and economic growth, and what policies and investments are needed to accelerate their development and adoption?

3.???? How can manufacturing, trade, and service sectors be transformed to become more sustainable, and what are the implications for business models, supply chains, and international cooperation?

4.???? How is sustainability reshaping competitive dynamics and profitability in different industries, and what strategies can businesses adopt to thrive in this new landscape?

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CHAPTER 15

Stakeholder Engagements and Communication for Sustainability

15. Introduction

15.1 Chapter Overview

15.2 Chapter Objectives

15.3 Role of Stakeholder Engagement in Sustainability Adoption

15.4 Effective Communication Strategies for Sustainability Adoption

15.5 Building Partnerships for the Sustainable Development Goals

15.6 Additional Topics

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Chapter questions to be addressed in this section

1.???? How can organizations effectively identify, prioritize, and engage with a diverse range of stakeholders to co-create sustainable solutions and build long-term partnerships?

2.???? What communication channels and messaging strategies are most effective in conveying complex sustainability information to different stakeholder groups, and how can organizations measure the impact of their communication efforts?

3.???? How can collaboration and partnerships between businesses, governments, NGOs, and other stakeholders be fostered to achieve the Sustainable Development Goals (SDGs), and what are the key success factors for these partnerships?

4.???? What emerging trends and technologies are influencing stakeholder engagement and communication, and how can organizations adapt their strategies to leverage these opportunities?

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CHAPTER 16

Measuring and Reporting on Impact of Sustainability Activities

16. Introduction

16.1 Chapter Overview

16.2 Chapter Objectives

16.3 Key Performance Indicators for Sustainability Adoption

16.4 Impact Measurement and Evaluation of Sustainability

16.5 Sustainability Reporting Techniques and Best Practices

16.6 Additional Topics

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Chapter questions to be addressed in this section

1.???? How can organizations select and implement the most relevant Key Performance Indicators (KPIs) to accurately measure their sustainability performance across environmental, social, and governance dimensions, considering industry-specific challenges and stakeholder expectations?

2.???? What methodologies and frameworks can be used to assess the overall impact of sustainability initiatives, including both quantitative and qualitative measures, and how can these findings be effectively communicated to internal and external stakeholders?

3.???? What are the best practices for sustainability reporting, ensuring transparency, consistency, and comparability of information, and how can organizations leverage technology to enhance their reporting processes?

4.???? How can organizations build trust and credibility in their sustainability reporting by addressing data quality, verification, and assurance, and what role can external assurance providers play in enhancing report reliability?

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CHAPTER 17

Challenges and Future Directions in Sustainability Reporting

17. Introduction

17.1 Chapter Overview

17.2 Chapter Objectives

17.3 Issues with Sustainability Reporting Adoption in Africa

17.4 Emerging Trends and Future Outlook of Sustainability

17.5 Recommendations for Climate-Ready Organizations

17.6 Additional Topics

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Chapter questions to be addressed in this section

1.???? What are the primary barriers hindering widespread adoption of sustainability reporting in Africa, and what strategies can be implemented to address these challenges, such as capacity building, policy support, and financial incentives?

2.???? How can sustainability reporting be adapted to effectively capture and communicate the complex and interconnected nature of environmental, social, and governance (ESG) issues, particularly in the context of emerging challenges such as climate change, biodiversity loss, and social inequality?

3.???? What are the key trends and innovations shaping the future of sustainability reporting, such as the integration of technology, the role of assurance, and the increasing demand for impact measurement, and how can organizations prepare for these developments?

4.???? What specific recommendations can be provided to organizations in Africa to build climate resilience and achieve long-term sustainability, including strategies for risk management, adaptation, and low-carbon transition?

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CHAPTER 18

An Implementer’s Guide for Preparing Sustainability Reports

18. Introduction

18.1 Chapter Overview

18.2 Chapter Objectives

18.3 Concept of sustainability-related and financial information

18.4 Responsibility and Governance for Sustainability Reporting

18.5 The Sustainability Reporting Landscape and critical priorities

18.6 Identifying Material Sustainability-related Information for Reporting

18.7 Data Scope, parameters and Requirements for sustainability reports

18.8 Sourcing and methodology for creating sustainability databases

18.9 Means for communicating and maintaining the quality of data

18.10 People and technology as enablers of sustainability reporting

18.11 Limited and reasonable assurance for sustainability reporting

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Chapter questions to be addressed in this section

1.???? How can organizations effectively integrate sustainability-related information into their financial reporting processes to provide a more comprehensive and accurate picture of their overall performance and value creation?

2.???? What are the key governance structures and roles required to ensure the quality, consistency, and credibility of sustainability reporting, and how can organizations build a culture of sustainability accountability throughout the organization?

3.???? What are the most critical priorities for organizations seeking to improve their sustainability reporting practices, and how can they balance the competing demands of different stakeholders, including investors, customers, employees, and communities?

4.???? How can organizations assess the materiality of sustainability-related information in a dynamic and evolving context, and what methodologies can be used to identify the most significant issues for disclosure?


ABOUT THE LEAD AUTHORS

  1. FADEKE AYOOLA, FCCA - She is a Natural Capital and Sustainability Advisor with a 20+ years track record as an ISO 14001:2015 Certified Lead Auditor specialized with consulting on environmental system audits and risk assessments across industries and economies of the Global South. She is a lead Author on Sustainability Management and Reporting book with Dr. Wonders Pibowei, which assesses natural capital and climate-related risks, opportunities, losses, and damages in Africa and beyond. She is an International Director at Agrifund Management Centre Belgium, Chief Executive Officer at NET Africa Belgium, a European Climate PACT Ambassador in Belgium, Ambassador for Global Biodiversity Information Facility, and a Mentor at the Global Women Network for the Energy Transition. She is a Member of the European Union Education for Climate Coalition, Member of the African Natural Capital Community of Practice, and Member of the Internal Audit Panel with the Association of Certified Chartered Accountants. She has hosted more than 100 capacity building programs for corporate and government bodies since 2010, including being a Speaker at the ISO Customer Matters Workshop on SMEs and Supply Chains in 2023, Science Summit at 77th United Nations General Assembly in 2022, Science Summit at the 79th United Nations General Assembly in 2024, amongst others.
  2. WONDERS PIBOWEI (CRIO FMVA Ph.D) - a Principal and Vice-Chair of Lowase Management Consulting, with a global track record in climate-smart solutions, sustainable development, sustainable finance and sustainability reporting. A Nigerian Focal Point at the African Regional Partnership for Sustainability and SDG Reporting with Ignatius Ajuru University of Education Nigeria from 2022 to date. A Corporate Member of the Business Council on Venture Capital, the Business Council on Banking & Trade Finance, and the Business Council on Sustainability & Environment at the International Trade Council, Singapore. He advises Evergocer Corporation on its net-zero food supply chain project, and was recently hosted by International Trade Council on its Sustainability in Africa supply chain panel in 2024. He was a Judge for 10 climate-related funds at Kellogg Morgan Stanley Sustainable Investing Challenge with Northwestern University USA from 2022 to 2024, and Boardroom Advisor for 2 companies at the IKEA East Africa Social Entrepreneurship Accelerator with Acumen Academy UK in 2021. Was a Steering Committee Member on Cybersecurity Onramp at Canadian Centre for Nonprofit Digital Resilience from 2023 to 2024, Member of Chatham House Common Futures Conversation in Africa and Europe from 2021 to 2023, and Wiley Business Accounting Finance Advisory Panel from 2020 to 2022. PhD and Master’s degrees in Accounting at the Ignatius Ajuru University of Education, Postgraduate Diploma in National Health Laboratory Systems for Covid-19 (Geneva), and Bachelor’s degree in Accountancy, with recognitions as a Climate Resilient Infrastructure Officer, Climate Smart Investment Expert and Corporate Sustainability Reporting Expert.

Joseph Ezenwa

Managing Consultant

2 个月

Yes,the content of the book is extensive enough.I have published articles on business sustainability and environmental sustainability.I published the books entitled Operational Excellence, Business Growth and Sustainability and Environment , Social and Governance Reporting, Strategy and Investing on Amazon.

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