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The Global Reporting Initiative and its relevance to the INTOSAI WG on Key National Indicators


The Global Reporting Initiative and its relevance to the INTOSAI WG on Key National Indicators Teresa Fogelberg Deputy Chief Executive 4th Meeting INTOSAI WG on KNIs ... – PowerPoint PPT presentation

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Title: The Global Reporting Initiative and its relevance to the INTOSAI WG on Key National Indicators

The Global Reporting Initiative and its
relevance to the INTOSAI WG on Key National
  • Teresa Fogelberg
  • Deputy Chief Executive

INTOSAI Johannesburg Accord (2010)
  • 43.8 SAIs should encourage developments in
    environmental accounting as well as sustainable
    development reporting. Active engagements with
    international role players such as the World
    Bank, United Nations Environment Programme and
    Global Reporting Initiative also need to take

GRI relevance to INTOSAI WG on KNIs
  • GRI promotes accountability and transparency of
    organizations of all sizes and types, across
    sectors and regions
  • GRI promotes performance reporting by Governments
  • GRI is active in the field of public agency
    reporting (reporting of National Government
    Agencies and Ministries)
  • Sustainable development monitoring.
  • GRI developed and plans to further develop
    specific guidance for the public sector (incl.
    indicators on public policies and implementation
    measures ?)

GRI relevance to INTOSAI WG on KNIs
  • GRI Sustainability Reporting Guidelines as a
    global framework ensuring comparability of data
  • GRI Experience with indicator-development for SR
    Reporting Guidelines
  • GRI Experience with the process of selection of
    KPIs new guidance on Materiality (how to define
    the content of a report)
  • Integrated Reporting (IR)

  • GRIs Vision
  • A sustainably global economy where organizations
    manage their economic, environmental, social and
    governance performance and impacts responsibly
    and report transparently.


What you cant measure, you cannot manage What
you cant manage, you cannot change!
How do you measure sustainability impacts? Who
defines the metrics to measure them?
What is sustainability reporting?
  • Sustainability reporting is the practice of
    measuring, disclosing, and being accountable to
    stakeholders for organizational performance
    towards the goal of sustainable development.

GRI a network organization
  • The GRI network unites some 30,000 professionals
    from business, civil society, government,
    finance, labor and academia.
  • GRI Secretariat
  • GRI Focal Points
  • GRI Governance Bodies
  • GRI Governmental Advisory Group
  • GRI Organizational Stakeholders
  • GRI Strategic Alliances

UNEP Collaborating Centre
  • GRIs Mission
  • To make sustainability reporting standard
    practice by providing guidance and support to
  • .To achieve its mission, GRI delivers a range
    of resources

Guidance and Support
  • Sustainability Reporting Framework
  • Sustainability Reporting Guidelines
  • Sector-specific guidance, e.g. Mining,
  • Public Sector.
  • GRI Publications Research, learning,
  • linkage documents.
  • GRI Training and Workshops Introductory
  • Workshops, Certified Training Program,
  • tailor-made programs.

GRI Sustainability Reporting Guidelines
  • Worlds most widely-used sustainability reporting
  • Designed to be used by organizations of all sizes
    and types, across sectors and regions
  • Developed by an international multi-stakeholder
    consensus based approach

GRI Guidelines Development A Multi-Stakeholder
The Guidelines
GRI External Assurance
  • GRI recommends the use of external assurance
  • GRI does not make recommendations on which
    assurance provider to choose, nor on which
    assurance approach to use.
  • It is expected that the reporting organization
    selects the assurance provider on the basis
    of these key qualities
  • More information http//

GRI External Assurance
  • 6 Guiding Principles
  • should be conducted by groups or individuals
    external to the organization who are demonstrably
    competent in both the subject matter and
    assurance practices
  • is implemented in a manner that is systematic,
    documented, evidence-based, and is characterized
    by defined procedures
  • assesses whether the report provides a reasonable
    and balanced presentation of performance, taking
    into consideration the veracity of the data in a
    report as well as the overall selection of

GRI External Assurance
  • 6 Guiding Principles
  • utilizes groups or individuals to conduct the
    assurance who are not unduly limited by their
    relationship with the organization or its
    stakeholders to reach and publish an indep.
    impartial conclusion on the report
  • assesses the extent to which the report preparer
    has applied the GRI Reporting Framework (incl.
    the Reporting Principles) in the course of
    reaching its conclusions and
  • results in an opinion or set of conclusions that
    is publicly available in written form, and a
    statement from the assurance provider on their
    relationship to the report preparer.

Trends Current Priorities
Integrated Reporting (IR)
  • IR combines the financial and non-financial in an
    integrated way
  • The next generation of the GRI Guidelines will
    shape the ESG content for the IR architecture
    developed by the International Integrated
    Reporting Committee (IIRC Secretariat shared
    with GRI). ? To what exent is IR on the agenda of

Future GRI development G4
  • For scaling up mainstream ESG disclosure practice
    and sustainability reporting in general
  • Advance in the standardization of ESG metrics
  • Offer a variety of flexible report elements
  • to be used by reporters
  • attending different requests
  • Offer guidance on
  • material issues
  • Offer guidance on
  • Integrated Reporting
  • User friendly format
  • For improvement of current
  • guidelines content, e.g.
  • robust definitions to better
  • support assurance processes

6 roles for Governments in Sustainability
  • Governments as Auditors Supreme Audit
    Institutions (SAIs)
  • Governments as Owners State-Owned Companies
  • Governments as Regulators Public Policy-Making
  • Governments as Reporters Public Agency
  • Governments as Buyers Public Procurement
  • Governments as Investors Pension Funds

CarrotsSticks An update on trends in Voluntary
and Mandatory Sustainability Reporting
  • Analysis of recent international developments and
    30 countries across the globe plus 6 country
  • Governments take the lead (mandatory or voluntary
  • To download the publication click here.

Public Agency Reporting
  • New Trend Increasing Public Agency Reporting
  • Research Publication GRI Reporting in Government
    Agencies (2010)

Public Agency Reporting
  • Some prominent examples
  • Municipalities Amsterdam, Melbourne, Abu Dhabi,
  • USA Obama Executive Order No. 13514 - selected
    governmental entities are already using GRI
    Guidelines (e.g. US Army, additional agencies)
  • Germany Ministry of Labor and Social Affairs,
    Germany , 2010
  • The Netherlands one collective report covering
    all ministries and agencies, 2010
  • ? Where to go from here? New GRI Plans for
    Public Agencies

Synergies and Collaboration
  • INTOSAI Member as part of Expert Group of Public
    Agency Reporting Publication?
  • New GRI project on specific guidance for the
    public sector (e.g. publication) as part of
    INTOSAI WG KNI Knowledge Database?
  • Sharing of experience in developing countries
    (GRI has new DAC Strategy) what is the
    experience of the INTOSAI Network?
  • Other?

Thank you!

GRI Strategy for Developing Countries (2010)
  • 4 Strategic Objectives
  • 1 ) To enhance the understanding, ownership and
    capacity of all stakeholders in developing
    countries, of the link between sustainable
    development and poverty reduction and natural
    resource and biodiversity protection on the one
    hand, and sustainability reporting on the other
  • 2) To strengthen the sustainability performance
    of local business actors in developing countries,
    which will have a positive impact on sustainable
    development, but in addition strengthen their
    competiveness for example as suppliers- on the
    regional and global market.

GRI Strategy for Developing Countries (2010)
  • 4 Strategic Objectives
  • 3 ) To empower stakeholders in developing
    countries, in particular civil society, labor
    unions and local authorities, to engage in a
    constructive dialogue with businesses, both local
    and MNEs, on their environmental, social and
    economic performance, on the basis of
    sustainability reporting. This will create a
    countervailing power and enable the creation of
    the so-called multi stakeholder approaches within
    the locally specific setting of DAC countries.
  • 4) To enhance transparency regarding the impact
    of foreign / multi-national companies that invest
    and operate in DAC countries, both to strengthen
    these companies internal management and
    governance vis-à-vis their sustainability
    performance and impact in their host countries,
    and to strengthen their transparency towards
    investors and stakeholders with regards to their
    performance and impacts.