Boreo Oyj: sectoral sustainability analysis

As questions related to sustainability become an increasingly integral part of financing-related costs and conditions, as well as the evaluation of future threats and opportunities, companies must assess the type of activity and industry on which to build their business. Inherently, these factors play a more prominent role in business acquisition situations as well, which provides the context for this case exercise. Since the reporting information on sustainability issues produced by small and medium-sized companies is still fragmented and evolving, the analysis must, in many situations, be based on an understanding of the context of the industry and other contextual factors that enhance the formation of the overall picture before addressing sustainability issues at the micro or company level sustainability issues. This exercise challenges you to think about the nature of companies’ business, the problems of information availability, and the perspectives of the operating environment as part of the sustainability analysis.