
MHA IMPACT · SUSTAINABILITY
Sustainability and economic performance.
MHA Impact designs and implements ESG and CSR programs. They mitigate sustainability risks and go after an economic result. Marie Horodecki-Aymes has led these programs in distribution, with measurable impact on performance.
A practice led by Marie Horodecki-Aymes
Adm.A. · 30 years in food distribution
THE VALUE
Sustainability that goes after performance.
Expectations are not fading: regulators, investors and customers expect action, not intentions. Designed for performance, an ESG program protects the margin as much as it lowers the risk.
Market share
Lower risk
Costs in hand
Reputation held
A credible responsible positioning recruits and retains customers.
Anticipated EPR compliance and traced sourcing bring the risk down.
Reliable declarations and simpler processes lighten the bill.
Claims that withstand scrutiny, in the age of anti-greenwashing.
THE APPROACH
Listen, co-create, implement with the teams.
A regulatory obligation or a sustainability issue rarely comes alone. It touches packaging, sourcing, claims and compliance. It weighs on the margin as much as on the risk.
By the end of a mandate, the teams run the program themselves. It is the same craft as on the AI field: design a transformation and implement it. Marie Horodecki-Aymes leads it here on sustainability.
01
Listen
Listening starts from the reality of the organization. It sets materiality and priorities. It reads risk both ways: the company's impact on its environment, and its environment's impact on it.
02
Co-create
Co-creation turns the program into decisions, tools and measurable indicators.
03
Implement
Implementation aligns the teams, clarifies and simplifies, so that sustainability holds in operations.

Greenwashing, we've got the solution
THE FIELDS
Four mandate fields

01
ESG and CSR strategy
PERFORMANCE DRIVEN
MHA Impact designs an ESG and CSR program that goes after an economic result. The work sets the materiality analysis and ranks priorities. It defines a responsible positioning and turns it into decisions, tools and measurable indicators. Leadership leaves with a roadmap it can hold. Reporting, in GRI, SASB, ISSB and TCFD frameworks, comes after the strategy.
GRI · SASB · ISSB · TCFD

02
Pan-Canadian EPR compliance
9 PROVINCES
Extended producer responsibility translates into packaging and design decisions taken upstream, across the 9 provinces. The mandate covers packaging audit and inventory, provincial mapping of obligations, preparation of declarations and team training. The method relies on the EPR Calculator, a reference tool since 2022 covering 221 categories across 9 provinces.
221 CATEGORIES · EPR AND PLASTIC RESGISTRY

03
Responsible sourcing
TRACEABILITY & RISK
MHA Impact establishes sourcing traceability and identifies risk zones. The work is done with the teams: find alternatives, define audits and certifications, put in place indicators, follow-ups and processes. The objective held throughout: mitigate the risks and impacts tied to sourcing.
AUDITS · CERTIFICATIONS · FOLLOW-UPS

04
ESG and CSR strategy
ANTI-GREENWASHING
A distinctive method to analyze, create and validate environmental claims, grounded in ISO standards and Bill C-59. The mandate produces three things: claims worded to withstand scrutiny, the documented proof that supports them, an anti-greenwashing compliance test set from the start. The training component has brought together more than 100 companies since 2025.
ISO · BILL C-59 · 100+ TRAINED
THE PROOF
What has been done, in figures.
+2 points
of market share. A banner repositioned as a responsible player.
≈ $1M
a year. A base of 10,000 packaging components made reliable, tied to EPR.
24%
of market share in one year. An organic brand launched, now a reference.
100+
companies trained since 2025 in responsible marketing and claims validation.
1,600+
stores, 3 provinces. A plastics reduction rolled out in pharmacy and grocery.
Policy
on local purchasing, designed and published at a major retailer.
CASE1
Responsible repositioning of a retail banner
THE PROBLEM
A retail banner had to hold a real responsible positioning, attentive to the local and its environment. It would not lose its margin nor its customers' trust.
THE METHOD
An ESG and CSR program designed to go after performance, turned into decisions and measurable indicators.
WHAT WAS DONE
The banner repositioned as a responsible player, carried by concrete decisions and tracked by indicators.
THE RESULT
+2 points of market share gained, pride settled inside the company, customers recruited and retained.
CASE2
EPR compliance at pan-Canadian scale
THE PROBLEM
An organization had to meet its extended producer responsibility obligations across several provinces. The volume of packaging components was large. Declarations had to stay reliable.
THE METHOD
The EPR Calculator process: packaging audit and inventory, provincial mapping of obligations, preparation of declarations, team training.
WHAT WAS DONE
A base of 10,000 packaging components made reliable and kept current for declarations, covering provincial obligations.
THE RESULT
About $1M in savings a year thanks to the reliability of the base for declarations.

THE PRACTITIONER
Marie Horodecki-Aymes
Marie Horodecki-Aymes spent thirty years in strategy and operations leadership in distribution, eighteen of them international, in France, Italy and Belgium. There she led sustainability as a performance-driven ESG and CSR program, all the way into operations. A chartered administrator, she now carries that practice at MHA Impact.
Chartered administrator (Adm.A.)
30 years in retail
ESG · CSR · EPR · claims
18 years international
Marie led sustainability in the reality of distribution, before turning it into an advisory practice.
INSIGHTS & WHITE PAPERS
Our insights on sustainability.

Extended Producer Responsibility (EPR) Reform in Québec
Créateur
Québec's EPR reform has sent producer contributions soaring: $483M in 2026, nearly four times the gap projected for 2030. Five structural drivers, decoded.
EPR · QUÉBEC
February 27, 2026
Misty Mountains
ESG
Scotland
ESG is not about environment
sustainability is not a communications concept. It is a question of competitiveness, sovereignty, and economic clarity.
FAQ
What people often ask us.
Will EPR really cost my company more?
Yes. The trend is upward and the range of materials keeps widening. Compliance is prepared upstream, in packaging and design decisions, across the 9 provinces. The EPR Calculator maps the obligations and makes declarations reliable.
Do our supplies carry a risk we don't see?
Often, yes. The work starts with traceability and the identification of risk zones. It then looks for alternatives with the teams and puts in place audits, certifications and follow-ups.
How do we avoid greenwashing in our communications?
By setting a compliance test from the start. Claims then say exactly what is true, with the documented proof that supports them. The method relies on ISO standards and Bill C-59.
Where do we start if everything lands at once?
With listening. We set materiality and priorities, read risk both ways, and decide which field to start with. The initial discussion helps place the real urgency.
Can an ESG program pay off, not just cost?
Yes. That is the starting point of the work. A program designed for performance turns into decisions and measurable indicators. A responsible repositioning has already earned a retail banner +2 points of market share.
In which languages, and where?
In French, English or Italian. In Montréal, across Québec, and internationally, in person or online.