GRI’s Sustainability Disclosure Database

Beta version 0.1

PUBLIC LAUNCH

Amsterdam, 9 November 2011

Speakers

Nelmara Arbex, Depute Chief Executive, GRI

Ramon Pueyo, Director Risk and Compliance, KPMG

Wim Bartels, Global Head of Sustainability Assurance, KPMG

Marjella Alma, Manager Report Services, GRI

Outline Introduction to the team

Objectives and content

Demonstration

Unique Features & The target audiences

What’s next

Sustainability trends by GRI and KPMG

Q&A

Introduction to the team

KPMG Spain – partner

Baetica – software developer

GRI’s 22 data partners – data delivery

GRI Report Services team – product/service development; data import and quality control; maintenance.

GRI’s Data partners

Marjella to insert slide on DP’s NAMES – tomo morning

EY India PwC Mexico Latin-America

BSD Spain Business NZ & Landcare New Zealand

SynTao China KPMG Canada BSD Switzerland Netherlands

KPMG Japan G&A Institute USA

Alternate Hungary

France

TAISE Taiwan ACCA South-Africa Eurocharity Greece

UK

Beyond Business Israel

Korea Standards Association

Sustainable Development Greece

Middle East

CSR Asia Singapore

KPMG Sweden Sustentare Portugal

Malaysia

CSR Asia Thailand

BSD Germany

KPMG Australia Poland

GRI wants to maintain a freely accessible database of sustainability/ESG/integrated reports and has chosen to upgrade the data that sits in the GRI reports list.

There is no freely accessible tool that provides a benchmark on sustainability reporting.

Why develop a single database of sustainability reports?

The database is an interactive online platform that answers both of these needs

• Provide a public, free database with access to thousands of sustainability/ESG/Integrated reports. • Offer sustainability data sets to reporters and report users to increase the quantity and quality of reporting and enhance transparency.

• Engage with reporting organizations in order to

• promote stakeholder engagement • collect additional data and • generate traffic to their websites and the database.

Main objectives

What data is in there and what can I do with it?

Sustainability and integrated reporting data

Database:

A repository of over 7,600 sustainability and

integrated reports (based on GRI,

referencing GRI and non-GRI) and their supporting data.

Search

Benchmark

Organizations • By sector, region, size, organization type,

among others

Reports • By sector, region, publication year, GRI level,

among others

Indicator statistics •Statistics by sector and region on GRI

disclosures/ reasons for omission

Organization breakdown • List of organizations that report each

indicator

Organizations The organization’s profile page will include the following background information about the

organization: • Company logo • Description of the organization • Basic characteristics • Sector • Country • Turnover • Number of employees • Size of organization • Sustainability risk and opportunities • A carousel with its sustainability reports • Contact information • Link to webpage • RSS feed from the company • Link to company’s Twitter account

Reports Reports will also have their own profile pages

linked to the organization: • Disclosure level for each GRI indicator • Integrated reporting • GRI application level • Assurance, AA1000

Reporting practices Reporting practices will have their own page

with special features • Responses to GRI indicators • Description • Photos • Videos • External links

Each organization that includes a report will have its own profile page

An organization-focused application

Learn what organizations find relevant

The benchmarking tool will provide an overview of what is being reported on and to what extent.

Performance Indicator

Fully Partially Not

FSSS4 32% (80 reports) 8% (64 reports) 60% (16 reports)

FSSS10 30% (etc) 8% (etc) 62% (etc)

EC4 18% 12% 70%

LA2 20% 5% 75%

Etc.

Sector: Financial Services Region: Europe

• CDP • UNGC COP • OECD MNE Guidelines • ISO 26000 • IFC Guidelines

Future • IIRC framework • Other: TBD

References to other initiatives

Demonstration

http://database.globalreporting.org

1.Free access for all users 2. Hosts PDF reports & links to HTML 3. G3(.1) disclosure benchmarking 4.Advanced searches on data points 5. Automatic graph generator 6. Upload of videos/pictures 7. Available in English/Spanish 8. Social media, QR coding, embedding functionality 9. Reporting examples per disclosure & risks and opportunities 10.Rating and comment functionality 11.GRI reports list available upon request

Unique features

GRI reports list available upon request

• Reporters: how does our sustainability reporting compare with others?

• Academics: how is the sustainability field developing? • Investors/analysts: how is GRI looking at ESG

data/performance? • Assurance providers: which GRI disclosures are being reported

by companies (materiality)? • Civil society: who is reporting and who is not reporting? • Regulators/governments/stock exchanges: is sustainability

reporting becoming an established practice? • GRI: is sustainability reporting increasing and becoming

mainstream?

What different stakeholders can do:

November/December 2011: Fine-tuning & data upload GRI/KPMG Project team • to fine-tune functionality • to upload additional data:

• GRI-checked reports in benchmarking tool • PDF reports 1999-2009

Reporting organizations (per FRI 11 November via special access code) • to complete Report and Organization Profile • to insert Reporting Examples

What’s next

Per 1 January 2012: GRI starts central data collection of data on external assurance & boundary with its Data Partners

2011/2012: GRI to incorporate official systems for business

classification/coding, e.g. Internal sector classification systems and stock listing codes.

2012: GRI to incorporate XBRL reports/functionality

What’s next

Reporting Organizations: Get started!

• By completing reporting and organizational profiles and adding your GRI reporting examples

• By adding the QR code in published reports • By embedding your organization profile on your corporate

website • By sharing and tweeting on social media • By spreading the word!!

If you have a recent GRI report, take the chance to be among the first ones to explore

GRI’s Taxonomy!

Participate in testing the GRI taxonomy Starting December 2011

Contact GRI at xbrl@globalreporting.org

until Thursday 17 November if you would like to participate!

Call for XBRL testers

The next generation: G4

Development Priorities: • Support mainstreaming of sustainability reporting • Reflect new and emerging issues • Improve precision of technical definitions • Provide guidance on integrated reporting • Harmonize with other frameworks • User friendly for reporters and information users

Open for public comment

Until 24 November www.globalreporting.org

The latest sustainability trends

featuring

GRI stats KPMG CSR Survey 2011

GRI reports 1999-2010

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GRI reporting by guidelines

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1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

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*GRI Reports List data from 2 September 2011

GRI reporting by region

3%

20%

45%

14%

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5%

2010

Africa

Asia

Europe

Latin America

Northern America

Oceania

1%

16%

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2011

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KPMG International Corporate Responsibility Reporting Survey 2011

27 © 2011 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved. Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.

KPMG International Corporate Responsibility Reporting Survey 2011

The largest and most comprehensive survey of CR reporting trends ever published Vast coverage of 3400+ companies

Top 100 companies from each of 34 countries (N100) and 250 largest companies based on Fortune Global 500 (G250) were included in our research

Most comprehensive study since our first report in 1993

This triennial survey has provided the definitive snapshot of the evolving state of CR reporting and unprecedented insight into national, global, and industry reporting trends

FOR INTERNAL USE ONLY

28 © 2011 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved. Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.

Key findings

1. Corporate responsibility reporting has become the de facto law for business

2. CR reporting enhances financial value

3. Combined reporting leads to integrated reporting

4. Raising the bar on data integrity

5. Large companies making the most of assurance

FOR INTERNAL USE ONLY

29 © 2011 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved. Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.

Corporate responsibility reporting has become the de facto law for business Companies making strong progress

Number of companies reporting on CR has continued to rise Where CR reporting was once merely considered an ‘optional but nice’ activity Now seems to have become virtually mandatory for most multinational companies

30 © 2011 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved. Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.

Corporate responsibility reporting has become the de facto law for business

95 percent of the G250 now report on their CR activities Two thirds of non-reporters are based in the US

64 percent of the N100 report on CR activities Traditional CR reporting nations in Europe continue to see the highest reporting rates (71%)

Netherlands: >80%, UK: 100% The Americas (69%) and the Middle East and Africa region (61%) are quickly gaining

ground Approximately (50%) of Asia Pacific companies report on their CR activities (Japan: 99%)

CR reporting by consumer markets, pharmaceuticals, and construction industries more than doubled Certain sectors of the ENR industry show higher commitment Key industries such as transport and consumer markets continue to lag behind

31 © 2011 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved. Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.

CR has clearly moved from being a moral imperative to a critical business issue Almost half of the G250 and a third of the N100 demonstrate financial gains from CR initiatives Reputation continues to drive CR reporting; innovation & learning is rapidly gaining

appreciation

`````````````````````````````````````````````````````````````````````````````````````````` …. and reputation leads (G250)

0% 20% 40% 60%

Cost savings

Increased revenues/position incurrent market

Market position in new markets

Market value/stock price

48%

47%

29%

15%

Increased revenue from CR for N100 …

CR reporting enhances financial value Reputation and cost savings drive CR reporting

0% 20% 40% 60% 80% 100%

Cost savings

Improved relationships with…

Market position (market share)…

Strengthened supplier relationships

Economic considerations

Access to capital or increased…

Risk management or risk reduction

Innovation (e.g. new…

Employee motivation

Ethical considerations

Reputation or brand (e.g.…

% are relative to companies who reported financial benefits

32 © 2011 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved. Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.

Drive for consistency and accessibility GRI continues as the global reporting standard

80%of the G250 and 69% of the N100 companies adhere to GRI Reporting Guidelines Companies are increasingly using multiple forms of media to communicate results; only 20

percent of the G250 companies rely solely on standalone CR reports, and barely 10 percent restrict their report to either web-only formats or annual reports alone.

33 © 2011 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved. Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.

Raising the bar on data integrity

Data quality continues to be a significant issue 33 percent of G250 and over 20 percent of N100 companies issue a restatement to their CR

reports 35 percent of G250 and 40 percent of N100 companies do not include information on CR

governance or control mechanisms

Although disclosure of CR metrics is largely unregulated, it is increasingly important for organizations to build a framework of CR processes, information systems, controls, and governance on par with those already in place to support financial reporting

0% 20% 40% 60%

Update of definitions applied

Restatements due to error or omission

Update of scope

Restatements due to updated calculationmethodology

(N100)

34 © 2011 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved. Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.

Making the most of assurance

Relatively slow uptake of assurance of CR reports is somewhat surprising 46 percent of the G250 and 38 percent of N100 companies currently use assurance 51 percent of mining companies and 46 percent of utilities conduct assurance but overall

numbers lag across other sectors More than 70 percent of the G250 and 64 percent of N100 engage major accountancy firms The desire to enhance credibility is the most frequent driver, with improving quality of

reporting close behind

0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50%

2002

2005

2008

2011

G250

N100

© 2011 KPMG LLP, registered with the trade register in the Netherlands under number [number], is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved. Printed in [country].

The KPMG name, logo and ‘cutting through complexity’ are registered trademarks or trademarks of KPMG International.

Wim Bartels Climate Change & Sustainability

Global Audit Leader bartels.wim@kpmg.nl

+31 20 656 7783

Question and Answer session

Database questions Reporting Trends

Thank you for participating!

For further questions and feedback:

please email

reportservices@globalreporting.org