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Global Reporting Initiative. The GRI Reporting Framework. June 3, 2008 - BI Centre for Corporate Responsibility. What is Sustainability Reporting?. Environmental. Economic. Social. Sustainability: Why Should Companies Care?. Tomorrow. Shareholder Value. Internal. External.

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Global Reporting Initiative

The GRI Reporting Framework

June 3, 2008 - BI Centre for Corporate Responsibility


What is Sustainability Reporting?

Environmental

Economic

Social


Sustainability: Why Should Companies Care?

Tomorrow

Shareholder Value

Internal

External

Adapted from:

Stuart L. Hart and Mark B. Milstein,

Academy of Management Executive, 2003, Vol. 17, No.2

Today


Government

NGOs

Sustainability’s Business Results

Public impact

Employees

Consumers

Corporate governance / Board

Press

Trade associations

Brand managers

Local communities

Internal readers

External readers

Investors

Human Resource management

Insurers

R&D management

Product management

Supply chain

internal results


About GRI


GRI: Network Organization


Evolving Guidelines

G3 Guidelines

released

Future

development

International

sneak peeks

Collaborative

working

groups

Structured

feedback

process

on 2002

guidelines

2003

2004

2005

2006


GRI: Trusted, Credible Framework


A Foundation for Good Reporting: the G3


Content

Quality

Boundary

G3 Map

Principles & Guidance

Strategy and Analysis

Organisational Profile

G3

Profile

Report parameters

Governance, Commitments, Engagement

Standard Disclosures

Economic Category

Disclosure on Management Approach (DMA) & Performance Indicators

Environmental Category

Labour

Human Rights

Society

Product Responsibility

Social Category


Introduction to the Guidelines

Options for Reporting

INPUT

Content

Quality

Boundary

Principles and

Guidance

Standard

Disclosures

A

B

C

Focused Sustainability Report


Materiality

Material Issues

LOW -- Relative Reporting Priority -- HIGH

Influence on Stakeholder

Assessments and Decisions

Non-Material Issues

Significance of Economic,

Environmental, and Social Impacts


Setting Report Boundary


Setting Report Boundary


Standard disclosures

OUTPUT

A.Profile

B.Management Approach

C.Performance Indicators

Standard

Disclosures

A

B

C

Focused Sustainability Report


Profile Disclosures

Strategy and Analysis

Strategy & Analysis

CEO Statement

Description of key impacts, opportunities, risks

Organization Profile

Report Parameters

Governance


Disclosure on Management approach


Performance Indicators


Performance Indicators - Economic

Economic Performance

  • 9 indicators (of which 7 core)

    • Economic Performance (4),

    • Market Presence (3),

    • Indirect Economic Impacts (2)


Performance Indicators -Environmental

Environmental Performance

  • 30 indicators (of which 15 core)

    • Materials (2), Energy (5), Water (3),

    • Biodiversity (5),

    • Emissions, Effluents, and Waste (10),

    • Products and Services (2),

    • (non-)Compliance (1),

    • Transport (1), Overall (1)


Performance Indicators - Social

Labour Practices and Decent Work

  • 14 indicators (of which 9 core)

    • Employment (3),

    • Labor/Management Relations (2),

    • Occupational Health and Safety (4),

    • Training and Education (3),

    • Diversity and Opportunity (2)

      Human Rights

  • 9 indicators (of which 6 core)

    • Investment and Procurement Practices (3),

    • Non-discrimination, Freedom of Association, Child Labor, Forced and Compulsory Labor (4),

    • Security Practices & Indigenous Rights (2)


Performance Indicators – Social (cont.)

  • Society (8, of which 6 core)

    • Community (1),

    • Corruption (3), Public Policy (2),

    • Anti-Competitive Behavior (1),

    • (non-)Compliance (1)

  • Product Responsibility(9, of which 4 core)

    • Customer Health and Safety (2), Products and Services (3), Marketing Communications (2), Customer Privacy 1,

    • (non-)Compliance (1)


Indicator Protocols


Content

Quality

Boundary

G3 Map

Principles & Guidance

Strategy and Analysis

Organisational Profile

G3

Profile

Report parameters

Governance, Commitments, Engagement

Standard Disclosures

Economic Category

Disclosure on Management Approach (DMA) & Performance Indicators

Environmental Category

Labour

Human Rights

Society

Product Responsibility

Social Category


C

C+

B

B+

A

A+

Report Application Level

Profile

Partial

All

All

Mgmt

Approach

Yes

No

Yes

Report Externally Assured

Report Externally Assured

Report Externally Assured

Perform.

Indicators

50 Core + Relevant Sectors

10 from 3

20 from 6

Application Levels


You can take this further

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  • Use the Guidelines.

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