1. CSCP, UNEP, WBCSD, WI, InWEnt, UEAP ME Life Cycle Management Navigator: 14_PR_CR 1 The Life Cycle Management Navigator Corporate Reporting Training Session 14

2. CSCP, UNEP, WBCSD, WI, InWEnt, UEAP ME Life Cycle Management Navigator: 14_PR_CR 2 Corporate Reporting What is CR? What? A good report will include a Life cycle policy, performance data for key environmental and social impacts and targets for improving performance in the future. Corporate reporting is the publication of information on how an organisation is managing life cycle issues.

3. CSCP, UNEP, WBCSD, WI, InWEnt, UEAP ME Life Cycle Management Navigator: 14_PR_CR 3 Corporate Reporting Areas of Application Where? How to report is up to you – make it clear, honest and informative. Meaningful corporate reporting should be a part of an effective communication strategy and not just a public relations exercise.

4. CSCP, UNEP, WBCSD, WI, InWEnt, UEAP ME Life Cycle Management Navigator: 14_PR_CR 4 Corporate Reporting Benefits Why? Producing a report on life cycle policies and performance can improve your organisation's reputation; aid communication with a wide variety of stakeholders; play a major role in improving your management of risk; help you to identify opportunities for savings in resources used and operating costs.

5. CSCP, UNEP, WBCSD, WI, InWEnt, UEAP ME Life Cycle Management Navigator: 14_PR_CR 5 Corporate Reporting Benefits Why? Communicating to your stakeholders is important to show your lenders, investors and insurers that you have your house in order, and that your business will prosper by acting to reduce risks and minimise future liabilities; demonstrate to regulators and government you are complying with the law - tell us before we ask; keep your customers' loyalty by showing them you are listening and responding to their concerns and needs; build the trust of the local community and neighbours; this will make it easier for you to expand and operate; boost employees' morale by getting them involved, by giving them responsibility; inform journalists and pressure groups - manage the flow of information by reporting in your own words, rather than wait for someone to do it in theirs.

6. CSCP, UNEP, WBCSD, WI, InWEnt, UEAP ME Life Cycle Management Navigator: 14_PR_CR 6 Corporate Reporting Linkage between Reporting & Management Processes What?

7. CSCP, UNEP, WBCSD, WI, InWEnt, UEAP ME Life Cycle Management Navigator: 14_PR_CR 7 Corporate Reporting Pathways How? Global Reporting Initiative adapted to SMEs What is Pathways? Who is Pathways for? Why report? How to report - 5 easy phases

8. CSCP, UNEP, WBCSD, WI, InWEnt, UEAP ME Life Cycle Management Navigator: 14_PR_CR 8 Corporate Reporting Pathways - 5 Easy Phases How? Phase 1 - Prepare Plan your GRI sustainability reporting process Imagine your organisation‘s GRI sustainability report Develop an action plan Hold a kick-off meeting Phase 2 - Connect Talk and listen Identify stakeholders Prioritize stakeholders Dialogue stakeholders

9. CSCP, UNEP, WBCSD, WI, InWEnt, UEAP ME Life Cycle Management Navigator: 14_PR_CR 9 Corporate Reporting Pathways - 5 Easy Phases How? Phase 3 - Define Focus your efforts Select issues for action and report Write a recommendation Decide on report content Discuss and set goals Check internal prodedures and make changes

10. CSCP, UNEP, WBCSD, WI, InWEnt, UEAP ME Life Cycle Management Navigator: 14_PR_CR 10 Corporate Reporting Pathways - 5 Easy Phases How? Phase 4 - Monitor Build your report Check process and monitor activities Ensure quality of information Follow-up Phase 5 - Report Check and communicate Choose the best way to communicate Write the report Finalize the report Launch the report Prepare for the next cycle

11. CSCP, UNEP, WBCSD, WI, InWEnt, UEAP ME Life Cycle Management Navigator: 14_PR_CR 11 Corporate Reporting Pathways - 5 Easy Phases How? Imagine your organisation‘s GRI sustainability report Develop an action plan Hold a kick-off meeting Phase 1 Check process and monitor activities Ensure quality of information Follow-up Choose the best way to communicate Write the report Finalize the report Launch the report Prepare for the next cycle Identify stakeholders Prioritize stakeholders Dialogue stakeholders Select issues for action and report Write a recommendation Decide on report content Discuss and set goals Check internal prodedures and make changes Phase 2 Phase 3 Phase 4 Phase 5

12. CSCP, UNEP, WBCSD, WI, InWEnt, UEAP ME Life Cycle Management Navigator: 14_PR_CR 12 Corporate Reporting About GRI How? “Sustainability reporting helps to showcase your company’s environmental, social and economic performance which, in turn, will enhance the reputation of your business.” Chris Lee, Australian Ethical Investment Limited (38 employees). “Sustainability reporting helps to showcase your company’s environmental, social and economic performance which, in turn, will enhance the reputation of your business.” Chris Lee, Australian Ethical Investment Limited (38 employees). Source: www.globalreporting.org

13. CSCP, UNEP, WBCSD, WI, InWEnt, UEAP ME Life Cycle Management Navigator: 14_PR_CR 13 Corporate Reporting Meeting Audience‘s Needs of an SME How? What do specific audiences want from your company? What is the goal and the added value of reporting? What is the risk of reporting or not reporting an information ? What is the best way of communicating the report, e.g. printed or online? Should a company use benchmarks to other SMEs? Should the information be verified by an independent third party? Are there any important issues influencing the eco- efficiency of the company‘s performance, e.g. a special geographical position or changing technologies? Source: WBCSD, 2000, Measuring eco-efficiency

14. CSCP, UNEP, WBCSD, WI, InWEnt, UEAP ME Life Cycle Management Navigator: 14_PR_CR 14 Corporate Reporting Environmental Product Declaration How? Source: www.dantes.info Imrell, Sanne, 2003, EPD - Key to interpretation It contains well-structured and quantitative data, e.g. on raw material acquisition energy use and efficiency content of materials and chemical substances emissions to air, soil and water waste generation product and company information Environmental Product Declaration is a document form of reporting. It can e.g. have the form of a little report or information sheet hanging on the shelf where the product is sold. Environmental Product Declaration is a document form of reporting. It can e.g. have the form of a little report or information sheet hanging on the shelf where the product is sold.

15. CSCP, UNEP, WBCSD, WI, InWEnt, UEAP ME Life Cycle Management Navigator: 14_PR_CR 15 Corporate Reporting Tips for Action! Tips To start up: Use readily available information first to provide simple indicators. Report the good and the bad news. Explain why targets were not met and what you plan to do to meet them in the future. Build your credibility and reputation by being honest and thinking ahead. The content should be clearly designed. It should be accurate, not misleading, and understandable to the reader.