Case Study: Puma

Puma has successfully integrated sustainability into its financial reporting by focusing on quantifiable areas like water and greenhouse gas emissions. This approach revealed a significant economic value tied to these environmental impacts, prompting Puma to reconsider its business strategies. By analyzing financial spend and identifying potential savings, Puma has become a leader in sustainability, demonstrating the positive business benefits of accounting for the triple bottom line.

What two areas did Puma focus on to integrate sustainability into their financial reporting?

• Employee welfare and community engagement

• Water and greenhouse gas emissions

• Energy consumption and waste management

• Biodiversity and land use

How much economic value did Puma find was tied up in greenhouse gases and water?

• 200 million euros

• 50 million euros

• 94 million euros

• 120 million euros

What realization did Puma have about their business operations?

• They were overstaffed

• They had not been accounting for environmental impacts

• They needed to expand into new markets

• They were leading in innovation

What does Puma's approach provide in terms of organizational benefits?

• Better customer service

• Increased marketing opportunities

• Potential for cost savings and addressing overlooked areas

• Higher employee satisfaction

What approach has Puma taken to see positive business benefits?

• Ignoring environmental impacts

• Focusing solely on profit

• Adopting a triple bottom line approach

• Reducing employee benefits