Introduction to the GRI Standards Webinar 1... · Introduction to the GRI Standards 19 April 8.30...
Transcript of Introduction to the GRI Standards Webinar 1... · Introduction to the GRI Standards 19 April 8.30...
Webinar 1 of the six-part GRI Standards In Practice Series
Introduction to the GRI Standards
An exclusive program for the GRI GOLD Community
Presenters
Tamara BergkampManagerStandardsGRI
Rumyana TanevaCoordinatorCorporate & Stakeholder EngagementGRI
How to use WebEx
GRI Standards In Practice Webinars
Topic Date Time
Introduction to the GRI Standards 19 April 8.30 AM CET & 4.30 PM CET
Review of Management Approach and Topic-Specific Standards
3 May 9.00 AM CET & 4.30 PM CET
An Update on the Revised Standard GRI 303: Water
11 September 9.00 AM CET & 4.30 PM CET
GRI and the Sustainable Development Goals September (date TBD)
9.00 AM CET & 4.30 PM CET
An Update on the Revised Standard GRI 403: Occupational Health & Safety
11 October 9.00 AM CET & 4.30 PM CET
Materiality & Boundary: A Deep Dive November (date TBD)
9.00 AM CET & 4.30 PM CET
Registration links for future sessions and recordings of past sessions are available on the GOLD private pages.
Today’s agenda
Item Presenter
Welcome and introduction Rumyana Taneva
Introducing the GRI Standards Tamara Bergkamp
How to use the set of Standards Tamara Bergkamp
Overview of the Universal Standards:GRI 101 and GRI 102
Tamara Bergkamp
Q&A Tamara Bergkamp
Conclusion and next session Rumyana Taneva
Introducing the GRI Standards
The GRI Standards
• The GRI Standards create a common language for organizations and stakeholders, with which the economic, environmental, and social impacts of organizations can be communicated and understood.
• The Global Sustainability Standards Board (GSSB) is an independent standard-setting body created by GRI. The GSSB is responsible for setting globally-accepted sustainability reporting standards, according to a formally defined 'Due Process Protocol'.
Evolution of the GRI Guidelines and Standards
1997GRI founded in Boston by UNEP, Ceres, and the Tellus Institute
2000G1 – First ever Guidelines released
2002G2 Guidelines
2006G3 Guidelines
2011G3.1
2013G4 Guidelines
2016GRI Standards
2015 GRI establishes separate Standards Board (GSSB)
Why use the GRI Standards?
The GRI Standards deliver:
• A flexible and future-proof structure: ensuring the GRI Standards remain up-to-date and relevant
• Greater suitability for referencing in policy initiatives: to help drive further uptake of credible sustainability reporting
• A global common language for non-financial information: one universal framework to meet all sustainability reporting needs, from comprehensive reports to issue-specific disclosures
The GRI Standards
The GRI Standards
The Standards will be required for all reports or other materials published on or after
1 July 2018 – earlier adoption is encouraged. The G4 Guidelines remain in effect until this date.
The set of GRI Standards includes:
• 3 universal Standards, applicable to all organizations
• 33 topic-specific Standards, organized into Economic, Environmental, and Social series
Organizations select and use only the relevant topic-specific Standards, based on their material topics.
In addition, GRI Standards Glossary, 2016
GRI Standards Glossary 2016
• Terms and definitions applied in the context of using the GRI Standards for sustainability reporting
• Where a term is not defined in the GRI Standards Glossary, definitions that are commonly used and understood apply
For example:
employeeindividual who is in an employment relationship with the organization, according to national law or its application
workerperson that performs work(Notes are added to this definition)
Two basic approaches for using the GRI Standards
• The GRI Standards are designed primarily to be used together to prepare a report in accordance with the Standards
• This signals that the Reporting Principles have been applied, and that the organization has identified and reported on all material topics
• Core and Comprehensive options
• Selected Standards can also be used to report specific information
• This is called a ‘GRI-referenced’ claim and must clearly reference which Standards or sections have been used
Preparing a report in accordance with
the Standards
Using selected GRI Standards
Section 3 of GRI 101: Foundation
• Includes criteria to make a claim of being in accordancewith the Standards (Core and Comprehensive)
• Includes criteria and to use selected Standards with a ‘GRI-referenced’ claim
• Sets out specific wording for all claims to be used in published materials with disclosures based on the Standards
• Using the GRI Standards requires notifying GRI of the use of the Standards
GRI Standards claims
Categories of content
3 distinct categories of content:
• Requirements (‘shall’)
• Mandatory to comply with all applicable requirements for a report in accordance with the Standards (Core or Comprehensive option)
• Recommendations (‘should’)
• Particular course of action is encouraged, but not required
• Guidance (‘can’, ‘may’, etc.)
• Background information, explanations and examples
Inside each Standard
How to use the set of Standards
The GRI Standards are designed to help organizations communicate about their impacts on the economy, the
environment, and society – and thus how they contribute towards the goal of sustainable
development
How to use the GRI Standards?
How to use the GRI Standards?
Overview of the Universal Standards:GRI 101 and GRI 102
GRI 101: FoundationThe starting point for using the GRI Standards
Introduction
Section 1: Reporting Principles
Section 2: Using the GRI Standards for sustainability reporting
Section 3: Making claims related to the use of the GRI Standards
Key terms
GRI 101 Section 1: Reporting principles
• The Reporting Principles for defining report content help organizations decide which content to include in the report.
• The Reporting Principles for defining report quality guide choices on ensuring the quality of information in a sustainability report.
GRI 101 Section 1: Reporting PrinciplesThe Materiality Principle
The report shall cover topics that:
• Reflect the reporting organization’s significant economic, environmental, and social impacts; or
• Substantively influence the assessments and decisions of stakeholders
‘Impacts’ refers to effects on the economy, the environment, and/or society (does not focus on impacts on the organization)
GRI 101 Section 2: Using the GRI Standards for sustainability reporting
The basic process for sustainability reporting
• Applying the Reporting Principles
• Reporting general disclosures
• Identifying material topics and their Boundaries
• Reporting on material topics
• Presenting information
Frequently Asked Questions
• How do I make a claim that a report has been prepared in accordance with the Standards?
Frequently Asked Questions
• How do I make a claim that a report has been prepared in accordance with the Standards?
• How can I notify GRI of the use of the GRI Standards?
Frequently Asked Questions
• How do I make a claim that a report has been prepared in accordance with the Standards?
• How can I notify GRI of the use of the GRI Standards?
• Have the in accordance criteria changed compared to G4?
Frequently Asked Questions
• How do I make a claim that a report has been prepared in accordance with the Standards?
• How can I notify GRI of the use of the GRI Standards?
• Have the in accordance criteria changed compared to G4?
• Is external assurance or certification required to use and reference the GRI Standards?
Frequently Asked Questions
• How do I make a claim that a report has been prepared in accordance with the Standards?
• How can I notify GRI of the use of the GRI Standards?
• Have the in accordance criteria changed compared to G4?
• Is external assurance or certification required to use and reference the GRI Standards?
• What sector-specific guidance is available for use with the GRI Standards?
Frequently Asked Questions
• How do I make a claim that a report has been prepared in accordance with the Standards?
• How can I notify GRI of the use of the GRI Standards?
• Have the in accordance criteria changed compared to G4?
• Is external assurance or certification required to use and reference the GRI Standards?
• What sector-specific guidance is available for use with the GRI Standards?
• Has the Materiality principle changed in the GRI Standards?
Frequently Asked Questions
• How do I make a claim that a report has been prepared in accordance with the Standards?
• How can I notify GRI of the use of the GRI Standards?
• Have the in accordance criteria changed compared to G4?
• Is external assurance or certification required to use and reference the GRI Standards?
• What sector-specific guidance is available for use with the GRI Standards?
• Has the Materiality principle changed in the GRI Standards?
• Should a organization report on the impacts on their business?
Frequently Asked Questions
• How do I make a claim that a report has been prepared in accordance with the Standards?
• How can I notify GRI of the use of the GRI Standards?
• Have the in accordance criteria changed compared to G4?
• Is external assurance or certification required to use and reference the GRI Standards?
• What sector-specific guidance is available for use with the GRI Standards?
• Has the Materiality principle changed in the GRI Standards?
• Should an organization report on the impacts on their business?
• Any other questions?
GRI 102: General Disclosures
Includes disclosures about the reporting organization and its reporting practice, organized in six sections:
1. Organizational profile. Overview of an organization’s size, geographic location, and activities.
2. Strategy. Overview of an organization’s strategy with respect to sustainability.
3. Ethics and integrity. Values, principles, standards, and norms of behavior.
4. Governance. Governance structure and composition, its role in areas such as in risk management, evaluating economic, environmental and social performance and remuneration and incentives.
GRI 102: General Disclosures
5. Stakeholder engagement. Overview of an organization’s approach to stakeholder engagement, identifying and selecting stakeholders, approach and key topics and concerns raised, among others.
6. Reporting practice. Overview of the process to define the content of its sustainability report and to identify its material topics and their Boundaries. And basic information about the report, the claims made about the use of the GRI Standards, the GRI content index, and the organization’s approach to seeking external assurance.
Continued
Frequently Asked Questions
If an organization cannot provide the information required by a disclosure, how can the organization be in accordance with the Standards?
Frequently Asked Questions
If an organization cannot provide the information required by a disclosure, how can the organization be in accordance with the Standards?
For more information see GRI 101, tables 1 and 2, on pages 23 and 24
Conclusion and next session
Next session: How to use the GRI Standards?
Webinar 2
Review of Management Approach and Topic-Specific
Standards
3 May 2018
9.00-10.00 AM CET
&
4.30-5.30 PM CET
Registration links for this and all other future sessions as well as recordings of past sessions are available on the GOLD private pages.
Announcements
Are you a sustainability professional with expertise on waste? GRI is looking for project working group members to review the waste disclosures in the GRI 306 Effluents and Waste standard. Don't miss this opportunity to shape the future of reporting!
The call for nominations for Project Working Group members is open now through 25 May 2018.
Find out more and apply: http://bit.ly/GRIWasteDisclosuresReview
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Date: Thursday, April 26, 2018
Time: 11:00 to 12:00 CEST
Registration: https://bit.ly/2GSKccK
GRI and RMI are looking for leading reporting organizations that are committed to supporting the development of consolidated, globally applicable reporting guidance on responsible minerals sourcing.
For more information and to register, visit our website http://bit.ly/CLGConflictMinerals or contact Simone Warren at [email protected].
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