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