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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?. Environmental. Economic. Social. Sustainability: Why Should Companies Care?. Tomorrow. Shareholder Value. Internal. External.

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Global Reporting Initiative

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  1. Global Reporting Initiative The GRI Reporting Framework June 3, 2008 - BI Centre for Corporate Responsibility

  2. What is Sustainability Reporting? Environmental Economic Social

  3. 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

  4. 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

  5. About GRI

  6. GRI: Network Organization

  7. Evolving Guidelines G3 Guidelines released Future development International sneak peeks Collaborative working groups Structured feedback process on 2002 guidelines 2003 2004 2005 2006

  8. GRI: Trusted, Credible Framework

  9. A Foundation for Good Reporting: the G3

  10. 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

  11. Introduction to the Guidelines Options for Reporting INPUT Content Quality Boundary Principles and Guidance Standard Disclosures A B C Focused Sustainability Report

  12. Materiality Material Issues LOW -- Relative Reporting Priority -- HIGH Influence on Stakeholder Assessments and Decisions Non-Material Issues Significance of Economic, Environmental, and Social Impacts

  13. Setting Report Boundary

  14. Setting Report Boundary

  15. Standard disclosures OUTPUT A. Profile B. Management Approach C. Performance Indicators Standard Disclosures A B C Focused Sustainability Report

  16. Profile Disclosures Strategy and Analysis Strategy & Analysis CEO Statement Description of key impacts, opportunities, risks Organization Profile Report Parameters Governance

  17. Disclosure on Management approach

  18. Performance Indicators

  19. Performance Indicators - Economic Economic Performance • 9 indicators (of which 7 core) • Economic Performance (4), • Market Presence (3), • Indirect Economic Impacts (2)

  20. 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)

  21. 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)

  22. 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)

  23. Indicator Protocols

  24. 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

  25. 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

  26. 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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