Responsible Electronics 2013: Corporate Reporting and Transparency

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The world’s leading sustainability consultancy

Sustainability Reporting – GRI

Guy Roberts - ERM



Trends In Reporting

� Mandates from governments and stock exchanges

� Reporting as a stakeholder engagement tool

� Board interest

� Support and enable strategy

� Use of digital and social media

� Alignment among reporting frameworks

� Focus on materiality

� Integrated reporting

� Assurance

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Why Report?

� Meet what are increasingly basic expectations; including investors, customers, etc.

� Control message

� Improve reputation

� Improve score with external raters and rankers

� Reduce effort/cost for responding to inquiries

� Build internal engagement

� Refine strategy


Overview of GRI

� Multistakeholder global non-profit

� Initially created in 1996, officially established 1999 with the

support of United Nations Environment Program

� GRI Mission: To make sustainability reporting standard

practice by providing guidance and support to organizations

� Public de facto international sustainability reporting

standards

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Sustainability Reporting Guidelines

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Other GRI Publications

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GRI Framework


GRI Framework

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Reporting Process


Importance of Materiality

■ The critical concept

■ Need to disclosure identified

material aspects (new

disclosure, G4-19) and

assessment process

■ Drives content (indicators)

■ Same conceptual model;

boundary consideration

incorporated as part of process

■ What is material AND WHERE

it is material

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Final thoughts…


Contact Details

Guy Roberts

ERM – Partner

Chicago, IL

[email protected]

847.258.8934

Responsible Electronics 2013: Corporate Reporting and Transparency

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Transcript of Responsible Electronics 2013: Corporate Reporting and Transparency