reporting sustainability: standards and guidelines · 2005-05-21 · GRI sector supplements. if...

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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

www.globalreporting.orgwww.globalreporting.org 22

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)


GRIGRI’’ss missionmission

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

sustainability sustainability reportingreporting


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


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


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


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


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


drivers of reportingdrivers of reporting

demandsupply

financial markets

civilsociety

internalusers

analysts andrating orgs

reportersreporters


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


CSR proliferation, or CSR proliferation, or ……

assurance standards

codes of conductmanagement

systems

performancereporting

performance

standards

govern

an

ce

stan

dard

s


…… 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)


GRIGRI

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

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

Services)Services)


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


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, ……


GRIGRI

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

RRevising the guidelinesevising the guidelines

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


supplements enhance comparabilitysupplements enhance comparability

GRI Guidelines

Supplements

CustomisedComparing Performance:

Within Sectors

Across Sectors


harmonisingharmonising existing workexisting work

VfUVfU Global Framework

EPIEPI

CERESCERESForgeForge

GRI Guidelines

GRI Guidelines

GRI Supplement

GRI Supplement


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


thank you!thank you!Join GRI as a OS and a Join GRI as a OS and a reporter!reporter!

www.www.globalreportingglobalreporting.o.orgrg

info@[email protected]

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