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The Global Reporting Initiative

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Title: The Global Reporting Initiative


1
The Global Reporting Initiative
  • Lecture 12

2
CSR Reporting
  • There is one standard reporting system for
    corporate sustainability reports and many
    non-standard approaches, the Global Reporting
    Initiative
  • GRI is an outgrowth of the CERES sustainability
    reporting format

3
What is it?
  • A multi-stakeholder process and independent
    institution, mission is to develop and
    disseminate globally applicable Sustainability
    Reporting Guidelines.
  • Guidelines are for voluntary use by for
    organizations reporting on the economic,
    environmental, and social dimensions of their
    activities, products, and services.
  • The GRI incorporates the active participation of
    representatives from business, accountancy,
    investment, environmental, human rights, research
    and labor organizations from around the world.
  • Started in 1997, GRI became independent in 2002.
    It is an official collaborating center of the
    UNEP and works in cooperation with the Global
    Compact.
  • http//www.globalreporting.org

4
The Global Compact
  • At the World Economic Forum on 31 January 1999,
    Kofi Annan challenged business leaders to join an
    international initiative the Global Compact
    to bring companies together with UN agencies,
    labor and civil society to support universal
    environmental and social principles.
  • Hundreds of companies from all over the world,
    labor and civil society organizations are now
    engaged in the Global Compact to advance ten
    universal principles in the areas of human
    rights, labor, the environment and
    anti-corruption.
  • Through the power of collective action, the
    Global Compact seeks to promote responsible
    corporate citizenship so that business can be
    part of the solution to the challenges of
    globalization. In this way, the private sector
    in partnership with other social actors can
    help realize the a vision of a more sustainable
    and inclusive global economy.
  • http//www.unglobalcompact.org

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6
GRI Family of Documents
7
The Reporting Guidelines
  • 2002 Sustainability Reporting Guidelines The
    Guidelines represent the foundation upon which
    all other GRI reporting documents are based, and
    outline core content that is broadly relevant to
    all organizations regardless of size, sector, or
    location. All organizations seeking to report
    using the GRI framework should use the Guidelines
    as the basis for their report, supported by other
    GRI documents as applicable.

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9
Technical Protocols
  • To assist users in applying the Guidelines,
    GRI is developing technical protocols on
    indicator measurement. Each protocol addresses a
    specific indicator (e.g., energy use, child
    labour) by providing detailed definitions,
    procedures, formulae and references to ensure
    consistency across reports. Over time, most of
    the indicators in the GRI Guidelines will be
    supported by a specific technical protocol.

10
Sector Supplements
  • GRI recognizes the limits of a
    one-size-fits-all approach and the importance of
    capturing the unique set of sustainability issues
    faced by different industry sectors (e.g.,
    mining, automotive, banking). To address this
    need, GRI is developing sector supplements
    through multi-stakeholder processes for use with
    the standard Guidelines. Supplements are intended
    to add to, but not replace, the Guidelines. These
    supplements are at an early stage of development,
    but will grow in number and rigor over time.

11
Status of Sector Supplements
  • Ready to use
  • Automotive
  • Financial Services
  • Mining and Metals
  • Public Agency
  • Tour Operators
  • Telecommunications
  • In development
  • Apparel and Footwear
  • Logistics and Transportation open for public
    comment

12
Issue Guidance Documents
  • GRI expects to develop issue-specific guidance
    documents on topics such as diversity or
    productivity to provide reporting organizations
    with additional models for presenting and
    organizing the information in the Guidelines and
    Sector Supplements.

13
GRI Reporting Principles
14
Description of GRI Principles
  • form the framework for the report (transparency,
    inclusiveness, auditability)
  • inform decisions about what to report
    (completeness, relevance, sustainability
    context)
  • relate to ensuring quality and reliability
    (accuracy, neutrality, comparability) and
  • inform decisions about access to the report
    (clarity, timeliness).

15
Details of Principles
  • The principles of transparency and inclusiveness
    represent the starting point for the reporting
    process and are woven into the fabric of all the
    other principles. All decisions about reporting
    (e.g., how, when, what) take these two principles
    and associated practices into consideration.
  • The principles of sustainability context,
    completeness, and relevance play the key role in
    determining what to report. Reports should help
    place the organizations performance in the
    broader context of sustainability challenges,
    risks, and opportunities. The information
    contained within the report must meet the test of
    completeness in terms of the reporting boundaries
    (i.e., entities included), scope (i.e., aspects
    or issues reported), and time frame. Lastly,
    reported information should be relevant to the
    decision-making needs of stakeholders.

16
  • The quality and reliability of the report content
    are guided by the principles of neutrality,
    comparability, and accuracy. Reports should be
    comparable over time and across organizations.
    Information should be sufficiently accurate and
    reliable to enable its use for decision-making
    purposes. Equally important, the report should
    present its content in a balanced and unbiased
    manner.
  • The principles of clarity and timeliness govern
    the access and availability of reports. Put
    simply, stakeholders should receive easily
    understood information in a time frame that
    allows them to use it effectively.
  • Lastly, the principle of auditability relates to
    several other principles such as comparability,
    accuracy, neutrality, and completeness.
    Specifically, this principle refers to the
    ability to demonstrate that the processes
    underlying report preparation and information in
    the report itself meet standards for quality,
    reliability, and other similar expectations.

17
GRI Content
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21
GRI Content Index
22
British American Tobacco Polska
  • In its 2003-4 CSR Report, BAT Polska presented
    both quantitative and qualitative Global
    Reporting Initiative (GRI) indicators, covering
    89 of such GRI indicators within the GRI 2002
    Guidelines.

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