DELOI T T E SUS TA IN A B L E VA LUE M A P ™

INPUTS OUTPUTS
Capital SHAREHOLDER VALUE
RETURN ON
Revenue growth Operating margins Asset efficiency Expectations Invested resources
+ Investor returns
P R O P E R T Y,
INCOME R E C E I VA B L E S C O M PA N Y EXTERNAL + Interest
VOLUME PRICE SG& A COS/COGS PL ANT & INVENTORY
TA X E S & PAYA B L E S STRENGTHS FAC TOR S
EQUIPMENT + Ethical investment
– Excessive business risk
Acquire new customers Improve customer interaction efficiency Improve PP&E efficiency Improve mgmt. & governance
– Poor ESG performance
Economic, social Retain & grow current customers Improve corporate/shared service efficiency Improve inventory efficiency Improve execution capabilities – Excessive input costs
& environmental – High cost of capital
resources Leverage income-generating assets Improve development & production efficiency Improve receivables & payables efficiency Improve sustainability mgmt.

Strengthen pricing Improve logistics & service provision efficiency Improve intangible assets

Improve income tax efficiency Improve mgmt. of external factors

EMPLOYEE VALUE
RETURN ON

+ Capability Employee returns Talent assets Human resources

+ Jobs/income
+ Effort
E Q U I T Y, P U R P O S E & C A PA B I L I T Y, S K I L L S & + Benefits
– Complaints PAY, B E N E F I T S , O W N E R S H I P E XPERIENCE & DE VELOPMENT TIME & EFFORT
BELONGING EXPERIENCE + Training
– Protests/walkouts
– Poor diversity, equity & inclusion
– Talent turnover Improve understanding of employee values & priorities Improve recognition of talent – Poor health & safety
Improve labor practices & propositions (internal & supply chain) Improve allocation of talent

Improve diversity, equity & inclusion Improve utilization of talent

Build talent goals into culture, management & governance Improve employee health & safety

+ Purchases/revenue CUSTOMER /SOCIAL /PUBLIC VALUE

+ Brand/loyalty RETURN ON
+ Social systems Customer & societal returns Citizen assets Infrastructure assets Societal resources
+ Economic systems
+ Products/services
+ Infrastructure PRODUC TS HUMAN & C O M PA N Y &
COMMUNIT Y E M P L OY E E TA X E S
D ATA & RESPEC T & H E A LT H & HUMAN ROADS, R AIL , COMMERCIAL / E D U C AT I O N + Economic vitality
+ Commercial systems & SERVICES P R I VA C Y T R A N S PA R E N C Y SAFET Y RIGHTS PORTS & BRIDGES LEGAL SYSTEMS SYSTEMS
DE VELOPMENT PA I D + Corporate, employee, and investor taxes
+ Legal systems
+ Community development
+ Education systems Understand business impacts on customers & communities Improve quality & safety Improve infrastructure use/efficiency
– Unethical practices
+ License to operate
Improve access & affordability Improve customer privacy Improve compliance performance – Poor community impact
– Fines/judgments
– Poor infrastructure impact
– Boycotts Innovate new products & services Improve data security Innovate community relations/support – Privacy risks/issues
– Regulation
Improve quality & equity of selling practices Improve product labeling

Improve customer welfare

EN V IRONMENTA L VA LUE
RETURN ON
+ Natural resources
+ Stable/habitable climate Environmental returns Resource assets Climate assets Natural resources
– Physical risks to assets + Environmental responsbility
S U S TA I N A B L E + Environmental development
– Obstructive weather events S U S TA I N A B L E
ECOS YS TEMS &
BE AUTIFUL &
A I R & W AT E R L AND & FORESTS
M AT E R I A L S & BIODIVERSIT Y H A B I TAT S T E M P E R AT U R E &
W E AT H E R
RESOURCES H A B I TA B L E W O R L D MINING HUMIDIT Y – GHG emissions
– Reduced workable hours BIODIVERSIT Y
– Excessive energy/resource consumption
Understand business impacts on environmental sustainability Improve air quality management Reduce Greenhouse Gas (GHG) emissions – Habitat destruction
– Resource waste/depletion
Build environmental goals into culture, management & governance Improve water and wastewater management Improve energy management

Set, monitor & manage environmental impact targets Improve waste & hazardous materials managemet

Improve ecological impact management

Improve resource efficiency, ecosystem impacts & product lifecycle management

Note: “+” and “–” symbols denote impacts that are typically regarded as positive or negative, respectively. © 2023 Deloitte Development LLC. All rights reserved. 0323