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

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Presentation on theme: "Global Reporting Initiative The GRI Reporting Framework June 3, 2008 - BI Centre for Corporate Responsibility."— Presentation transcript:

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

2 June 3, 2008 What is Sustainability Reporting? Economic Environmental Social

3 June 3, 2008 Sustainability: Why Should Companies Care? Adapted from: Stuart L. Hart and Mark B. Milstein, Academy of Management Executive, 2003, Vol. 17, No.2 Tomorrow Today InternalExternal Shareholde r Value

4 June 3, 2008 Sustainability’s Business Results Press Public impact internal results Internal readers External readers Investors Corporate governance / Board Government Trade associations Employees Insurers Supply chain NGOs Consumers Human Resource management R&D management Product management Brand managers Local communities

5 About GRI

6 June 3, 2008 GRI: Network Organization

7 June 3, 2008 Evolving Guidelines 2003200420052006 Structured feedback process on 2002 guidelines Collaborative working groups International sneak peeks G3 Guidelines released Future development

8 June 3, 2008 GRI: Trusted, Credible Framework

9 A Foundation for Good Reporting: the G3

10 June 3, 2008 G3 Map G3 Principles & Guidance Standard Disclosures Content Quality Boundary Profile Strategy and Analysis Organisational Profile Report parameters Governance, Commitments, Engagement Disclosure on Management Approach (DMA) & Performance Indicators Economic Category Environmental Category Social Category Labour Human Rights Society Product Responsibility

11 June 3, 2008 Introduction to the Guidelines INPUT Content Quality Boundary Options for Reporting Focused Sustainability Report ABC Principles and Guidance Standard Disclosures

12 June 3, 2008 Materiality Significance of Economic, Environmental, and Social Impacts Influence on Stakeholder Assessments and Decisions Non-Material Issues Material Issues LOW -- Relative Reporting Priority -- HIGH

13 June 3, 2008 Setting Report Boundary

14 June 3, 2008 Setting Report Boundary

15 June 3, 2008 Standard disclosures Focused Sustainability Report ABC Standard Disclosures OUTPUT A.Profile B.Management Approach C.Performance Indicators

16 June 3, 2008 Strategy and Analysis Profile Disclosures CEO Statement Description of key impacts, opportunities, risks Strategy & Analysis Organization Profile Report Parameters GovernanceGovernance

17 June 3, 2008 Disclosure on Management approach

18 June 3, 2008 Performance Indicators

19 June 3, 2008 Performance Indicators - Economic Economic Performance  9 indicators (of which 7 core)  Economic Performance (4),  Market Presence (3),  Indirect Economic Impacts (2)

20 June 3, 2008 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 June 3, 2008 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 June 3, 2008 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 June 3, 2008 Indicator Protocols

24 June 3, 2008 G3 Map G3 Principles & Guidance Standard Disclosures Content Quality Boundary Profile Strategy and Analysis Organisational Profile Report parameters Governance, Commitments, Engagement Disclosure on Management Approach (DMA) & Performance Indicators Economic Category Environmental Category Social Category Labour Human Rights Society Product Responsibility

25 June 3, 2008 Application Levels Profile Mgmt Approach Perform. Indicators Report Application Level CC+BB+AA+ Partial No 10 from 3 Report Externally Assured All Yes 20 from 6 All Yes 50 Core + Relevant Sectors

26 June 3, 2008 You can take this further  Visit us online at www.globalreporting.org www.globalreporting.org  Use the Guidelines.  Let us know.  Become an OS member  Sign up to our newsletter


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