The term materiality was first officially used in 1867 when the English Court introduced the term “material”, to refer to a “relevant, non-negligible fact”, in the trial of the false accounting case concerning the Central Railways of Venezuela. In the sustainability context, the term appeared in 2006 in the Global Reporting Initiative (GRI) G3 guidelines.
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The B Impact Assessment is an evaluation tool used by System B to rate the positive impact generated by a company. To become a B Corporation, it is necessary to achieve a score of 80 proven points. However, BIA, as it is known, has great utility for the company itself to assess its current impact
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ESG has a history linked to the area of finance, however today it has become synonymous with positive socio-environmental impact, sustainability and corporate social responsibility of organizations. It is a term that comes from a long tradition of movements in the area, from cooperative associations to non-profit organizations. The acronym ESG stands for Environmental, Social
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In an area such as ESG, full of complexities, the B Corps movement emerges as a model to be followed by implementing a methodology that links business to positive socio-environmental impact. By bringing together a certification and a movement of companies, the B Corporation is increasingly becoming a synonym for a new reality, where society
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At We.Flow, we care about how we advance our work and practices across teams and projects. In this short blogpost, Alessandra Schmidt provides a solid background for our approach in the field for social change and transformation. Drawing from literature, with an eye toward gender in management organisation studies, our co-founder explains the roots for
“In each and every cell of my being lives the power of the Universe. Also, each cell in my body is permeated by the drive of being this power. And by being it, I allow who I am and what I do to unfold and manifest in an intentional and conscious way. This is the
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AN EXPLORATION OF THEIR ROLE FOR MOVING SOCIETY TOWARDS SUSTAINABILITY In order for future sustainability leaders to stand a chance at tackling the sustainability challenge, they need to be skilled and capable enough to cope with them. Higher education for sustainable development (HESD) plays a crucial role in developing sustainability leaders. However, despite education being
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In this article, we are approaching the dimension of vocation. In Latin, the word vocationem literally means “a being called”. It comes from the Latin vox, meaning voice. It implies that you are being called to a particular state or course of action. This voice lives inside us. It is less about finding your “purpose” outside of yourself
In this article, we are approaching the dimension of lifestyle. Any of us has undoubtedly developed a lifestyle over the years. We might not have done it completely consciously, but we are everyday living a life that defines our impact on the world. By lifestyle, we mean the way of life we establish for ourselves, and that
