	 •	 Potential	short-	and	long-term	business	impacts 	 •	 Ethical	relevance	and	policy	commitments 	 •	 Peer-based	and	social	norms 	 •	 Stakeholder	activity	and	reputational	risk Our assessment revealed that while we had been appropriately focusing our previous reporting on material issues, we were not sufficiently emphasizing our goals or our strategies to achieve them.