A good sustainability framework will help organizations see a clear path to sustainability performance, leading to the establishment of goals, plans and activities, and indicators. A good sustainability framework should cover environmental, social and governance (ESG) issues that are consistent with the organization’s long-term goals and vision, as well as the expectations of its stakeholders. A sustainability strategy is a plan or approach that an organization sets to achieve its sustainability goals and commitments as specified in the sustainability framework, including details of activity plans, timelines, resource allocations, and success indicators. A good sustainability strategy should be integrated with business strategies to help organizations reduce negative impacts and enhance positive impacts on society and the environment, and create economic benefits for the organization itself in both the short and long term. This strategy should be reviewed and updated regularly to ensure that the organization can effectively cope with and respond to challenges and changes in economic, social and environmental issues, as well as the needs of its stakeholders.

Many organizations may encounter problems when it comes to implementing sustainability principles, such as in business processes, decision-making, or determining the organization’s future business direction. Executives or employees in the organization may not understand the relevance of their routine work, causing sustainability goals or plans to be unable to be achieved as intended, or being done only superficially and not creating real benefits for the organization. Effective sustainability operations will be aligned with the organization’s goals, strategies, policies, and sustainability frameworks, allowing everyone in the organization to see a shared vision for the future and participate in driving towards success together according to their individual duties. In addition, each aspect must be able to measure success with clear indicators for continuous development and communicate performance results to stakeholders and interested parties.

Organizations generally have a variety of economic, social, environmental, or governance issues to manage, but these issues should be prioritized to ensure that the organization’s resources are spent on the most important issues for both the business and its stakeholders, which may affect the organization’s capabilities and long-term value creation. Therefore, identifying sustainability materiality is a very important initial step. It is the starting point for determining the organization’s future strategy and operational guidelines, as well as setting the framework for reporting the organization’s sustainability performance in accordance with international standards. Using the Double Materiality approach to identify sustainability materiality will allow the organization to prioritize issues from its business operations that have a significant impact on the economy, the environment, people and society, as well as human rights, and issues that have a significant impact on the organization’s finances and ability to create value itself, allowing the organization to promptly manage risks from these issues and create business opportunities from them.

The purpose of reporting and disclosing sustainability performance is to communicate to stakeholders about the goals and frameworks of sustainability operations, strategies used, and management results of all material sustainability issues that create risks and impacts for the organization and the economy, the environment, people and society, including human rights, as well as business opportunities arising from such issues. The reported content should be accurate, precise, balanced in both positive and negative aspects, clearly comparable to the set goals and the previous year, and should be reported in accordance with the principles of internationally accepted standards. In addition, preparing a sustainability report allows the organization to track progress in implementing long-term goals, see gaps for the organization's development, create cooperation between departments in the organization, and build credibility for the organization. Therefore, writing a sustainability report is not just about submitting a report on time, but should be written with goals and the right work process in order to make the most of the report preparation.

Corporate governance should have appropriate structures, policies and processes, establish a system of rules, guidelines and processes used to supervise and control the operations of the organization, by clearly defining rights and responsibilities among various stakeholder groups such as shareholders, the board of directors, executives and employees to create accountability, transparency and fairness in decision-making. Effective corporate governance helps promote ethical operations, risk management and compliance, resulting in good corporate performance and creating long-term sustainability of the organization, including taking care of and protecting the interests of stakeholders fairly.

Risk is the possibility that an event will occur and cause the organization to fail to achieve its objectives. Enterprise risk management is a comprehensive and integrated risk management approach to identify, assess, manage and monitor risks in all aspects related to the organization's objectives and strategies to ensure that all types of risks are appropriately managed by considering the overall picture. Effective enterprise risk management helps organizations to anticipate and assess future threats or obstacles, as well as see the benefits or business opportunities that may arise. It enhances the ability to make well-rounded decisions and promotes the ability to cope with events to create sustainable value in the long term.

Sustainable supply chain management is the integration of environmental, social and governance (ESG) issues into the management of an organization's entire supply chain, from raw material sourcing to product delivery, with a focus on reducing negative environmental and social impacts, treating workers with respect for human rights, conducting business ethically and optimizing resource use throughout the supply chain. Sustainable supply chain management aims to reduce risks from trading partners that may affect an organization or its stakeholders, build business resilience to create long-term value for relevant stakeholders, and support sustainable operations in the global supply chain.

Sustainability assessment aims to assess the sustainability performance of an organization by referring to the compliance with the guidelines of the sustainability standards that are internationally accepted. The assessment is conducted by various agencies both domestically and internationally. Therefore, it is a systematic assessment that measures and analyzes the sustainability performance of the organization in various dimensions, such as environmental impact, social responsibility, and governance practices. The assessment results are summarized with recommendations for improvement. However, the sustainability assessment of an organization should not be done solely for the scores or awards. The assessment results should be used to truly improve the organization. This will help the organization see the gaps for development and elevate the organization's sustainability performance to meet international standards.

The successful implementation of sustainability principles in an organization requires sustainability leaders and teams with the knowledge and skills to drive operations within the organization, understand sustainability in the context and issues related to the organization, and be able to build relationships and connect with stakeholders at all levels, from the board of directors, executives, and employees. They understand the organization’s business and risk management, as well as the needs of external stakeholders. This will enable the sustainability team to see the big picture of the business and integrate sustainability approaches into the business process seamlessly. Training and developing the sustainability team will enhance the skills, knowledge, and capabilities of team members, enabling them to effectively develop strategies and work plans to achieve the organization’s sustainability goals.