Global Reporting InitiativeThe GRI Reporting Framework

June 3, 2008 - BI Centre for Corporate Responsibility

June 3, 2008

What is Sustainability Reporting?

Economic

Environmental

Social

June 3, 2008

Sustainability: Why Should Companies Care?

Adapted from:

Stuart L. Hart and Mark B. Milstein,

Academy of Management Executive, 2003, Vol. 17, No.2

Tomorrow

Today

Internal ExternalShareholde

r Value

June 3, 2008

Sustainability’s Business Results

Press

Public impact

internal results

Internal readers

External readers

Investors

Corporate governance / Board

Government

Trade associations

Employees

Insurers

Supply chain

NGOs

Consumers

Human Resource

management

R&D management

Product management

Brand managers

Local communities

About GRI

June 3, 2008

GRI: Network Organization

June 3, 2008

Evolving Guidelines

2003

2004

2005

2006

Structured

feedbackprocesson 2002

guidelines

Collaborative

workinggroups

International

sneak peeks

G3 Guidelines

released

Futuredevelopme

nt

June 3, 2008

GRI: Trusted, Credible Framework

A Foundation for Good Reporting: the G3

June 3, 2008

G3 Map

G3

Principles & Guidance

Standard Disclosures

Content

Quality

Boundary

Profile

Strategy and Analysis

Organisational Profile

Report parameters

Governance, Commitments, Engagement

Disclosure on Management Approach (DMA) & Performance Indicators

Economic Category

Environmental Category

Social CategoryLabourHuman RightsSocietyProduct Responsibility

June 3, 2008

Introduction to the Guidelines

INPUTContentQualityBoundary

Options for Reporting

Focused Sustainability Report

A B C

Pri

nci

ple

s and

Guid

ance

Sta

ndard

D

iscl

osu

res

June 3, 2008

Materiality

Significance of Economic, Environmental, and Social Impacts

Infl

uen

ce o

n S

take

ho

lder

A

sses

smen

ts a

nd

Dec

isio

ns

Non-Material Issues

Mat

eria

l Iss

ues

LOW

--

Relat

ive

Repor

ting

Prio

rity

-- H

IGH

June 3, 2008

Setting Report Boundary

June 3, 2008

Setting Report Boundary

June 3, 2008

Standard disclosures

Focused Sustainability Report

A B C

Sta

ndard

D

iscl

osu

res

OUTPUTA.ProfileB.Management ApproachC.Performance Indicators

June 3, 2008

Strategy and AnalysisStrategy and AnalysisStrategy and AnalysisStrategy and Analysis

Profile Disclosures

CEO StatementCEO StatementCEO StatementCEO Statement

Description of key impacts, opportunities, risksDescription of key impacts, opportunities, risksDescription of key impacts, opportunities, risksDescription of key impacts, opportunities, risks

Strategy & Analysis

Organization ProfileOrganization ProfileOrganization ProfileOrganization Profile Report ParametersReport ParametersReport ParametersReport Parameters

GovernanceGovernanceGovernanceGovernance

June 3, 2008

Disclosure on Management approach

June 3, 2008

Performance Indicators

June 3, 2008

Performance Indicators - Economic

Economic Performance 9 indicators (of which 7 core)

Economic Performance (4), Market Presence (3), Indirect Economic Impacts (2)

June 3, 2008

Performance Indicators -Environmental

Environmental Performance 30 indicators (of which 15 core)

Materials (2), Energy (5), Water (3),

Biodiversity (5), Emissions, Effluents, and Waste

(10), Products and Services (2), (non-)Compliance (1), Transport (1), Overall (1)

June 3, 2008

Performance Indicators - SocialLabour Practices and Decent Work 14 indicators (of which 9 core)

Employment (3), Labor/Management Relations (2), Occupational Health and Safety (4), Training and Education (3), Diversity and Opportunity (2)

Human Rights 9 indicators (of which 6 core)

Investment and Procurement Practices (3), Non-discrimination, Freedom of Association,

Child Labor, Forced and Compulsory Labor (4), Security Practices & Indigenous Rights (2)

June 3, 2008

Performance Indicators – Social (cont.)

Society (8, of which 6 core) Community (1), Corruption (3), Public Policy (2), Anti-Competitive Behavior (1), (non-)Compliance (1)

Product Responsibility(9, of which 4 core) Customer Health and Safety (2), Products

and Services (3), Marketing Communications (2), Customer Privacy 1,

(non-)Compliance (1)

June 3, 2008

Indicator Protocols

June 3, 2008

G3 Map

G3

Principles & Guidance

Standard Disclosures

Content

Quality

Boundary

Profile

Strategy and Analysis

Organisational Profile

Report parameters

Governance, Commitments, Engagement

Disclosure on Management Approach (DMA) & Performance Indicators

Economic Category

Environmental Category

Social CategoryLabourHuman RightsSocietyProduct Responsibility

June 3, 2008

Application Levels

Profile

MgmtApproach

Perform.Indicators

Report Application Level C C+ B B+ A A+

Partial

No

10 from 3R

epo

rt E

xter

nal

ly A

ssu

red

Rep

ort

Ext

ern

ally

Ass

ure

d

Rep

ort

Ext

ern

ally

Ass

ure

d

All

Yes

20 from 6

All

Yes

50 Core + Relevant Sectors

June 3, 2008

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