www.globalreporting.org

reporting sustainability: standards reporting sustainability: standards and guidelinesand guidelinesUNEP-FI Global Roundtable,

Tokyo, 20 October 2003

ErnstErnst LigteringenLigteringenChief ExecutiveChief Executive

GRI is a UNEP Collaborating CentreGRI is a UNEP Collaborating Centre

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for today about the GRIfor today about the GRI

GGRI products and plansRI products and plans

RRevising the guidelinesevising the guidelines

IInitiatives: sector supplements nitiatives: sector supplements (Financial Services)(Financial Services)

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GRIGRI’’ss missionmission

a generally accepted a generally accepted global framework for global framework for

sustainability sustainability reportingreporting

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the GRI way:the GRI way:

productsproductscore guidelinescore guidelinessector sector supplementssupplementsprotocolsprotocolsresource resource documents

approachapproachtriple bottom triple bottom linelineglobalglobalmultimulti--stakeholder

processprocessmultimulti--stakeholder stakeholder consultationconsultationlearning forumlearning forumcontinuous continuous improvement

stakeholderimprovementdocuments

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GRI productsGRI productsGRI sector supplements

5

GRI sector supplements

if available

GRI2002reportingguidelines

GRI2002reportingguidelines

GRI technical protocols

GRI technical protocolsall organisations

GRI resource documents

GRI resource documents

if preferred

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GRI portfolio GRI portfolio Sector Supplements Sector Supplements

•• Conclude to final: Tour Operators, Conclude to final: Tour Operators, Financial ServicesFinancial Services--socialsocial

•• Move to pilot: Telecom, AutomotiveMove to pilot: Telecom, Automotive•• Starting: Starting: Financial servicesFinancial services--environmentenvironment, Mining/Metals,, Mining/Metals,•• Candidates: Retail, Oil & Gas, Public Authorities, Candidates: Retail, Oil & Gas, Public Authorities,

Pharmaceuticals, Chemicals, Multilaterals, UniversitiesPharmaceuticals, Chemicals, Multilaterals, Universities

Technical ProtocolsTechnical Protocols•• Conclude to final: Energy use, Water useConclude to final: Energy use, Water use•• Move to pilot: Child labourMove to pilot: Child labour•• Starting: Reporting BoundariesStarting: Reporting Boundaries•• Candidates: Biodiversity, HSE, Candidates: Biodiversity, HSE, ……

Resource documentsResource documents•• Move to final: HIV/AIDSMove to final: HIV/AIDS•• Candidate: Limits based indicatorsCandidate: Limits based indicators

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trend in GRI reportingtrend in GRI reporting

0

100

200

300

400

500

600

700

1998 1999 2000 2001 2002 2003 2004 2005

As of 14 October 2003:

322 reporters from 31 countries

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global : GRI reporters (per global : GRI reporters (per country)country)

Austria ,Denmark, Italy

3Finland 9

Netherlands,Sweden 13

Germany 16

France 18

Spain 19

Japan 61United Statesof America 41

Australia 20

South Africa 11

Canada 8

Switzerland 5

Brazil,New Zealand 4

Costa Rica,Thailand 3 Chile, China,

India, Hungary,Norway 2

UnitedKingdom 44

Argentina,Malaysia,

Mauritius 1

Belgium,Ireland 2

Portugal 1

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drivers of reportingdrivers of reporting

demandsupply

financial markets

civilsociety

internalusers

analysts andrating orgs

reportersreporters

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relevant informationrelevant information

organisation/ company

data management

systems:ISO,TQM,EHS,etc.

organisation/ company

data management

systems:ISO,TQM,EHS,etc.

companycompany

customerscustomers

investorsinvestors

supplierssuppliers

civil societycivil society

regulatorsregulators

could onesize fit

all ?

could onesize fit

all ?

data sourcesdata sources communicationcommunication info usersinfo users

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CSR proliferation, or CSR proliferation, or ……

assurance standards

codes of conductmanagement

systems

performancereporting

performance

standards

govern

an

ce

stan

dard

s

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…… a generallya generally--accepted global CSR accepted global CSR framework?framework?

codes (GC,

OECD)

governance standards

(OECD)

managementsystems

(ISO)

Performance standards

(SA8000)

performance performance reportingreporting

(GRI)(GRI)

assurance standards

(AA1000)

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GRIGRI

GGRI: what is it ?RI: what is it ?

RRevising the guidelinesevising the guidelinesIInitiatives: sector supplements (Financial nitiatives: sector supplements (Financial

Services)Services)

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structured feedback process (SFP)structured feedback process (SFP)

148 participants 148 participants a structured questionnaire a structured questionnaire (July 1 (July 1 –– Sept Sept 30)30)

6 regional roundtables 6 regional roundtables (1 per continent, Nov (1 per continent, Nov 03 03 -- Mar 04)Mar 04)

desk research on existing reportsdesk research on existing reportssynthesis and recommendation for synthesis and recommendation for the GRI Boardthe GRI Board

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from commentsfrom comments……““the sustainability debates are evolving rapidly!the sustainability debates are evolving rapidly!””

general: clarity of language, layout & structure, general: clarity of language, layout & structure, review cycle, use of other documents, webreview cycle, use of other documents, web--based based reporting, reporting, ……

technical: incremental v in accordance, reporting technical: incremental v in accordance, reporting principles (materiality), quantitative v qualitativeprinciples (materiality), quantitative v qualitative……

deliverables v burden: cost of reporting, internal & deliverables v burden: cost of reporting, internal & external benefits, levels of data aggregation, external benefits, levels of data aggregation, reporting boundaries, assurance, uptake, reporting boundaries, assurance, uptake, ……

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GRIGRI

GGRI: what is it ?RI: what is it ?

RRevising the guidelinesevising the guidelines

IInitiatives: sector supplements nitiatives: sector supplements (Financial Services)(Financial Services)

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supplements enhance comparabilitysupplements enhance comparability

GRI Guidelines

Supplements

CustomisedComparing Performance:

Within Sectors

Across Sectors

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harmonisingharmonising existing workexisting work

VfUVfU Global Framework

EPIEPI

CERESCERESForgeForge

GRI Guidelines

GRI Guidelines

GRI Supplement

GRI Supplement

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work planwork planmulti-stakeholder

working grouppublic outputs

Sept 2003 kick-off

meeting

meeting

final meeting

working draft

working draft

Jan 2004

March 2004

July 2004

draft for public

comment

draft for public

comment

public comments

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