Begin your position statement with a summary of the issue - what are the relevant trends, and why do they matter? This section is not meant to be company-specific. Instead, your goal is to demonstrate your understanding of the issue and its relevance to society. Outlining relevant trends helps to convey your company's understanding of the magnitude and direction of effects.
Example: "Humanity's greenhouse gas (GHG) emissions have changed the composition of our atmosphere and the climate that surrounds us. Around the world, people are beginning to feel the effects, from increased average and extreme temperatures, to changes in rainfall patterns, to more severe and less predictable storms." (Mars)
You may also consider discussing relevant international, national, or regional commitments on the part of governments or others.
Identify and explain what your company sees as the limit (what others sometimes call the 'tipping point', threshold, or boundary) for which there is a compelling need for action. It can be helpful to reference key sources of authority, as well as your rationale for choosing them, as this can help clarify your company's understanding of the issue and its limits - helping your readers to quickly gauge your company's approach to this issue.
Example: "We recognize scientific work undertaken by the Inter-Governmental Panel on Climate Change in its Fifth Assessment Report. Consequently, we accept that the global climate is changing due to human actions, principally the burning of fossil fuels, and that it will continue to change throughout the 21st century."
(Old Mutual)
In addition to sources of authority, you can also identify any frameworks or initiatives that you subscribe to or participate in and explain why you chose them. For instance, companies are beginning to reference frameworks such as the UN Sustainable Development Goals, The Planetary Boundaries Framework, The Doughnut of Social and Planetary Boundaries, The Natural Step's Four System Conditions of a Sustainable Society, or The Future-Fit Business Benchmark to support their understanding of relevant social and environmental trends and their associated limits.
Example: "The Co-operators is proud of our ongoing relationship with The Natural Step Canada, which has been vital to our journey towards becoming a sustainable organization... Since 1989, they've worked with thousands of corporations, municipalities, academic institutions and not-for-profit organizations that have proven that moving strategically toward sustainability leads to new opportunities, reduced costs, and dramatically reduced ecological and social impacts." (The Co-operators)
This section is also a good place to explain your understanding of how this issue may be linked with other issues or limits.
Example: "Population growth and economic activity mean that water is being used faster than it can be replenished by nature. Climate change is also responsible for creating temporary water shortages or surpluses, with their attendant droughts and flooding." (ACTIAM)
Finally, help your reader understand what collective action is needed to effect meaningful change, and explain the geographic scope in which this change is required. Outline the kinds of action required by companies, communities, governments, and others within the system.
Example: "Responding to climate change presents a significant challenge that will require concerted global action by individuals, businesses and national, state, and local governments… All major emitting nations will need to play a role if we are to successfully address the global challenge of climate change. Effective global climate policy will help drive the market changes that are needed to stimulate and efficiently deploy new innovations in science and technology, while maintaining open and competitive global markets." (DuPont)