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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

Global Reporting Initiative

The GRI Reporting Framework

June 3, 2008 - BI Centre for Corporate Responsibility

what is sustainability reporting
What is Sustainability Reporting?

Environmental

Economic

Social

sustainability why should companies care
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

sustainability s business results

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

evolving guidelines
Evolving Guidelines

G3 Guidelines

released

Future

development

International

sneak peeks

Collaborative

working

groups

Structured

feedback

process

on 2002

guidelines

2003

2004

2005

2006

g3 map

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
Introduction to the Guidelines

Options for Reporting

INPUT

Content

Quality

Boundary

Principles and

Guidance

Standard

Disclosures

A

B

C

Focused Sustainability Report

materiality
Materiality

Material Issues

LOW -- Relative Reporting Priority -- HIGH

Influence on Stakeholder

Assessments and Decisions

Non-Material Issues

Significance of Economic,

Environmental, and Social Impacts

standard disclosures
Standard disclosures

OUTPUT

A. Profile

B. Management Approach

C. Performance Indicators

Standard

Disclosures

A

B

C

Focused Sustainability Report

profile disclosures
Profile Disclosures

Strategy and Analysis

Strategy & Analysis

CEO Statement

Description of key impacts, opportunities, risks

Organization Profile

Report Parameters

Governance

performance indicators economic
Performance Indicators - Economic

Economic Performance

  • 9 indicators (of which 7 core)
    • Economic Performance (4),
    • Market Presence (3),
    • Indirect Economic Impacts (2)
performance indicators environmental
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
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
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)
g3 map1

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

application levels

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
You can take this further
  • Visit us online at www.globalreporting.org
  • Use the Guidelines.
  • Let us know.
  • Become an OS member
  • Sign up to our newsletter
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