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Corporate SustainabilityReporting

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Corporate Sustainability Reporting

Motivating factors include:

1.Providing information about challenges and

achievements to stakeholders;2.An internal commitment to environmental

and social responsibility;

3. As a marketing tool

4.Tracking progress on integration of

sustainability into company planning and

programs;

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Corporate Sustainability Reporting

* Taking first steps towards doing things in a

more sustainable way;* A successful pilot project persuaded

decision-makers to pursue sustainability

further

* A commitment to remaining competitive and

leading in sustainability.

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Corporate Sustainability Reporting

Examples of sustainability principles used in

the reports include:

* Maximizing shareholder value while

improving environmental performance and

contributions to the local community;

* EHS principles of best practice

* Life cycle analysis* Total cost assessment

* External Reporting Mechanisms

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Corporate Sustainability Reporting

The Royal Dutch/Shell Group

SD ManagementCreating business value by reducing cost

Creating new business options

Gaining customers

Reducing risks

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Corporate Sustainability Reporting

Global Reporting Initiative (GRI): (issued in 1999, but

development is ongoing)

It is an international reporting standard for voluntary

use to report on the economic, environmental and

social dimensions of their activities, products and

services.

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Corporate Sustainability Reporting

Factors that influence credibility include:

Stakeholder participation

Honesty in reporting

Admitting limitations

Consistency

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OECDGuidelines for Multinational

Enterprises: (revised in 2000)

The Guidelines are recommendations covering nine

areas of business conduct addressed by

governments to multinational enterprises.

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United Nations Global

Compact: (issued in 1999)The UN Global Compact was announced at the

World Economic Forum in Davos, Switzerland in

January 1999 and formally launched in September

2000.

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Corporate Sustainability Reporting

Carbon Disclosure Project

The Carbon Disclosure Project is an

independent not-for-profit organization holding

the largest database of primary corporate

climate change information in the world.

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Carbon Disclosure Project

Business risks

Financial & Business ImplicationsGHG emissions

Emissions Trading

Performance Targets

GovernanceReporting