the draft gri guidelines
DESCRIPTION
THE DRAFT GRI GUIDELINES. Lifting the Curtain on G3 Moscow, March 23, 2006. HOSTED BY. Welcome and …. … thank you to our Host … and our Sponsors. Sneak Peeks: a global roadshow. CSR reporting on the rise. Source: KPMG International Survey of CSR Reporting 2005. - PowerPoint PPT PresentationTRANSCRIPT
![Page 1: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/1.jpg)
THE DRAFT GRI GUIDELINES
HOSTED BY
Lifting the Curtain on G3Moscow, March 23, 2006
![Page 3: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/3.jpg)
Sneak Peeks:a global roadshow
![Page 4: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/4.jpg)
CSR reporting on the rise
Source: KPMG International Survey of CSR Reporting 2005
![Page 5: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/5.jpg)
Nature of CSR reportinghas changed
Source: KPMG International Survey of CSR Reporting 2005
![Page 6: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/6.jpg)
% of top 100 companieswith separate report
Source: KPMG International Survey of CSR Reporting 2005
![Page 7: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/7.jpg)
% of companies withseparate report (top 100)
Source: KPMG International Survey of CSR Reporting 2005
![Page 8: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/8.jpg)
Mentioned businessdrivers
![Page 9: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/9.jpg)
CSR – cultural impactin different regions
![Page 10: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/10.jpg)
How KPMG seesthe future for CR
Source: KPMG International Survey of CSR Reporting 2005
![Page 11: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/11.jpg)
Future trends
• StandardisationAn accelerating shift towards common formats for non-financial reporting
• ConsolidationA shake-out of concepts, content and language of non-financial reporting
• RegulationEmergence of government mandated non-financial reporting
• IntegrationGrowing attempts to merge, or blend, much of non-financial reporting with financial reporting
* from S&P, SA and UNEP: Risk and Opportunity
![Page 12: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/12.jpg)
Context for development
Part 1
![Page 13: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/13.jpg)
G3: growth in expertise
810+
in 58 countries
![Page 14: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/14.jpg)
G3: Savier Stakeholders
![Page 15: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/15.jpg)
Continuous improvement
![Page 16: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/16.jpg)
Ongoing cyclical process
PublicComment
Synthesis
StakeholderDialogue
StructuredFeedbackProcess
GovernanceReview
UserExperience
GuidelinesUpdate
![Page 17: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/17.jpg)
G3: building process
SFP
Secretariat
Board and SC
PUBLIC COMMENT PERIOD !
Secretariat
TAC
Secretariat
Board & TAC
Secretariat
SC
TAC
Board OCT 5Launch
Advisory Groups
Indicators WG
Reporting Process
WG
31 March
20 June
2 January
2005
2004
![Page 18: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/18.jpg)
G3 objectives
Make G3-Reports more:RelevantComparableAuditablePerformance focused
Make G3-Guidelines :More user-friendlyThe common reporting frameworkUniversally applicable
![Page 19: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/19.jpg)
GRI Resources
GuidelinesProtocols
Supplements
Knowledge
Certif
icat
ion
Services and resources
Learning Support
Reports Register
![Page 20: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/20.jpg)
G3 Dimensions
Guiding your process:
Principles
Boundaries
G3G3 Setting your content:
Disclosures
Indicators
(Supplements)
Preparing your report:
Protocols on “how to”
![Page 21: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/21.jpg)
Part 2
G3
Guiding the Process
![Page 22: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/22.jpg)
Section 2: Guiding your Process
Guiding your process:
Principles
Boundaries
G3G3 Standard Disclosures:
Disclosure Items
Management Disclosures
Indicators
SupplementsPreparing your report:
Protocols on “how to”
![Page 23: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/23.jpg)
G3 Map
G3
Principles
Standard Disclosures
Content
Boundary
Quality
Disclosure Items
Strategy and Analysis(Risk, Opportunity Focus reg. whole organisation)
Organisational Profile
Report parameters
Governance, commitments, and engagement
Disclosure on Management Approach (DMA) and Performance Indicators
Economic Category
Environmental Category
Social Category
LabourHuman RightsSocietyProduct Responsibility
DMACore Perf. Indic’sAdd’n Perf. Indic’s
![Page 24: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/24.jpg)
Principles: Two Groups
What to report on:Relevance and materialitySustainability contextCompletenessInclusivity
Ensuring quality info:ComparabilityAccuracyAssurabilityTimelinessClarityBalance
The reporter’s navigation system:
![Page 25: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/25.jpg)
Your Process
Issues and Indicators
Report boundary ?
Complete ?
Relevant and material ?
Stakeholders’ views ?
Sustainability Context ?
![Page 26: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/26.jpg)
Principles: What’s New?
Each principle
Self-tests
NEW
NEW
NEW
Concise definitions
Practical explanations
![Page 27: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/27.jpg)
Example: Relevance and Materiality
The information in a report should cover issues and indicators that would substantively influence the decisions of the stakeholders using the report.
Tests:External factors such as:
Stakeholder concernsIssues reported by peersReasonably estimable emerging risks
Internal factors such as:Mission and valuesMajor risks to organizationCore competencies and link to sustainability
Report prioritizes issues
![Page 28: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/28.jpg)
Relevance and Materiality
Relevant and Material ?
Relevant: Could be important to stakeholders.
Not relevant: Not important to stakeholders.
Material: Important for stakeholders’ knowledge and decisions.
Not material: Nice to know, but not important.
![Page 29: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/29.jpg)
Ensure Quality Info
accuracy
timeliness assurability
balancecomparability
clarity
REPORT
![Page 30: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/30.jpg)
Example: Balance
The report should provide a balanced and reasonable presentation of the reporting organization’s performance
Tests:The report discloses both favourable and unfavourable results and issues.
The information in the report is presented in a format that allows users to see positive and negative trends in performance.
The emphasis on different content of the report is proportionate to the relative materiality of the issues or information.
![Page 31: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/31.jpg)
New: Boundary Setting
High
Low
Influence and Control
Impact
Supplier Subsidiary?
OEM JV
![Page 32: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/32.jpg)
GRI: Policy Assurance
1. Recommended
2. External/independent
![Page 33: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/33.jpg)
Assurance
Guidelines for more assurable reporting content
Guidance on assurance choices
Highest GRI reporting level: externally assured?
G3
Guidance
![Page 34: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/34.jpg)
Part 3
G3
Standard Disclosures
![Page 35: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/35.jpg)
Section 3: Standard Disclosures
Guiding your process:
Principles
Boundaries
G3G3 Standard Disclosures:
Disclosure Items
Management Disclosures
Indicators
(Supplements)Compilation:
Protocols on “how to”
![Page 36: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/36.jpg)
G3 Map
G3
Principles
Standard Disclosures
Content
Boundary
Quality
Disclosure Items
Strategy and Analysis(Risk, Opportunity Focus re whole organisation)
Organisational Profile
Report parameters
Governance, commitments, and engagement
Disclosure on Management Approach (DMA) and Performance Indicators
Economic Category
Environmental Category
Social Category
LabourHuman RightsSocietyProduct Responsibility
DMACore Perf IndicsAdd’n Perf Indics
![Page 37: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/37.jpg)
Section 3: Standard Disclosures
strategy
management approach
context
performance
![Page 38: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/38.jpg)
Evolution of Indicators
G3 Indicators’ Performance focus:
• Factual change over time
• Quantitative or qualitative, but comparable
• Valuation depends on context and reader
in·di·ca·tor [n] : a number or ratio derived from a series of observed facts; can reveal relative changes as a function of time. (Princeton University)
![Page 39: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/39.jpg)
Evolution of Indicators
policiespolicies
2002 Indicators G3 Indicators
resultsresults
systemssystems
policiespolicies
PerformanceIndicators
PerformanceIndicators
Disclosure onManagement
Approach
Disclosure onManagement
Approach
![Page 40: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/40.jpg)
Economics
Key concepts: Economic Value Market presence Indirect impacts
New topics
Performance shift
Consolidation
Assurability
![Page 41: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/41.jpg)
Environment
New topics
Performance shift
Consolidation
Assurability
Key concepts: Inputs and outputs Products and services Transportation
![Page 42: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/42.jpg)
Social
New topics
Performance shift
Consolidation
Assurability
Key concepts: Decent work Core ILO Conventions Consumer rights Product stewardship Societal responsibilities
![Page 43: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/43.jpg)
Indicator Protocols
EN 9: total water withdrawal by source (core)
EN 9: total water withdrawal by source (core)
rele
vanc
e
defin
ition
s
refe
renc
es
docu
men
tatio
n
com
pila
tion
![Page 44: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/44.jpg)
Section 4: What’s Next?
1. Future initiatives
2. What you can do
![Page 45: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/45.jpg)
GRI Resources
GuidelinesProtocols
Supplements
Knowledge
Certif
icat
ion
Services and resources
Learning Support
Reports Register
![Page 46: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/46.jpg)
Support: On its Way
Harmonization
Expanded resource library
Guidelines use levels
“How to” services
![Page 47: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/47.jpg)
Training, education and certification
1 2 3
Users’ Manua
l
G3
![Page 48: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/48.jpg)
New OnlineReport Register
=
![Page 49: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/49.jpg)
Guidelines in Digital Format
Clear Reports Inc.
Software
G3 Easy Reports Ltd
Software
G3
GRI “inside”
![Page 50: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/50.jpg)
Submit your Comments
Web-based public comment form is the only way: www.grig3.org
March 31 2006
SOLUTION-ORIENTED FEEDBACK!
![Page 51: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/51.jpg)
Join Us!
Amsterdam: 4-6 October 2006
Look out for events in your region post October 2006
![Page 53: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/53.jpg)
G3 Sponsors
These companies were the principle sponsors of the G3 project, together with the Ministry of Economic Affairs of the Netherlands Government.
![Page 54: THE DRAFT GRI GUIDELINES](https://reader038.vdocuments.us/reader038/viewer/2022103006/5681317d550346895d97f488/html5/thumbnails/54.jpg)
Reporting ProcessS
ust
ain
abil
ity
issu
es
(an
d c
ore
in
dic
ato
rs)
Pri
nci
ple
s fo
r se
lect
ion
bo
un
dar
y
Pri
nci
ple
s fo
r q
ual
ity
REPORT
Ind
icat
ors
In context