SlideShare une entreprise Scribd logo
1  sur  24
Télécharger pour lire hors ligne
Project For Innovation, Energy, and Sustainability,[object Object],Guiding Principles of the Global Reporting Initiative,[object Object],By,[object Object],Mike Korzelius,[object Object],Trans Sustainability Global,[object Object]
Why Develop a Sustainability Report?,[object Object],For the Following Reasons:,[object Object],Fundamental Shift in Economies,[object Object],	-Changing from an Industrial to an Information Economy,[object Object],Pending Environmental Regulations,[object Object],	-Clear Air Act, Clean Water Act, etc…,[object Object],Financial Solvency ,[object Object],	-Financial Institution requirements, supplier/distribute requirement, Expenditure/Progress Tracking,[object Object],Internal Communications/Marketing,[object Object],	-Breaks down the barriers of successful implementation and increases market shares,[object Object]
Who Is Interested In Sustainability Reporting? ,[object Object],A Sustainability Report will Reach all of these Parties,[object Object],Information Economy Due Diligence,[object Object]
Who uses G.R.I.?,[object Object],84% of the Global Fortune 250 Companies produce sustainability reports,[object Object],45% increase during global economic recession,[object Object],Driven by economic concerns,[object Object],81% of Top U.S. companies release Sustainability Reports as part of Financial Reporting,[object Object],GRI Sustainability Reporting is the most commonly accepted reporting format,[object Object]
GRI Reporting?,[object Object],Global Reporting Initiative,[object Object],Provides a Reporting Framework on how organizations can disclose their sustainability practices,[object Object],Applicable to any organization (Public, Private, Commercial, Industrial, etc...),[object Object],Gives an applicable framework to information seekers to compare organizations’ sustainability practices,[object Object]
G.R.I. History,[object Object],1998-CERES Initiates a disclosure framework for sustainability information and receives foundation funding,[object Object],1999-United Nations Environmental Programmejoins CERES in GRI Framework Development,[object Object],2000-First GRI Sustainability Guidelines are released,[object Object]
2002- CERES Funding Discontinued and GRI becomes a stand-alone entity,[object Object],2004- GRI engages 450 Global Experts in sustainability, and develops first sector supplements,[object Object],2006- Draft G3 Sustainability Reporting Guidelines are released for feedback- 270 Responses were received,[object Object],2007- G3 Guidelines altered and adopted,[object Object]
GRI Framework,[object Object],All GRI G3 Sustainability Reports are generated under the same premise to ensure comparability to other organizations,[object Object]
Standard Disclosures,[object Object],Consists of THREE “Standard Disclosures”:,[object Object],Strategy and Profile-,[object Object],	-Sets overall context for performance such as strategy, profile, & governance,[object Object],Management Approach-,[object Object],	-Methods of addressing a given set of topics and drives performance,[object Object],Performance Indicators-,[object Object],	-Indicators that elicit comparable information of the triple bottom line,[object Object]
Core Indicators,[object Object],There are SIX Core Indicator Groups which:,[object Object],Indicate strategic priorities,[object Object],Describe broader trends effecting sustainability priorities,[object Object],Indicate key accomplishments, and failures during the reporting period,[object Object],Report target standing,[object Object], Identifies medium term barriers (3-5 years),[object Object],Describes organization’s strategic approach,[object Object]
The Six Core Indicators,[object Object],Economic Performance Indicators,[object Object],Environmental Performance Indicators,[object Object],Labor Practices Indicators,[object Object],Human Rights Performance Indicators,[object Object],Society Indicators,[object Object],Product Responsibility Indicators,[object Object]
Core Indicators,[object Object],All Core Indicators consist of reporting for:,[object Object],Goals & Performance,[object Object],Policies,[object Object],Organizational Responsibility,[object Object],Training and Awareness,[object Object],Monitoring & Follow Up,[object Object],Additional Contextual Information,[object Object]
Economic Performance ,[object Object],Consists of NINE Indicator Conditions:,[object Object],Describes the flow of capital among different stakeholders, and,[object Object],Main Economic impacts of the organization throughout the society,[object Object],Demonstrated by:,[object Object],Economic Performance,[object Object],Market Presence,[object Object],Indirect Economic Impacts,[object Object]
Environmental Indicators,[object Object],The largest set of Indicator Conditions in the GRI,[object Object],Consists of 30 Indicator Conditions,[object Object],Measures impacts on living/non-living natural systems,[object Object],Performance related to inputs & outputs,[object Object],Measures the internal policies, organizational responsibility, training & awareness, and monitoring methods,[object Object]
Environmental,[object Object],Environmental Indicators are measured by:,[object Object],Report Indicators of:,[object Object],[object Object]
Organization Risks & Opportunity
Major Changes
Key Strategies,[object Object]
Human Rights,[object Object],Consists of NINE Indicator Conditions which;,[object Object],Consider human rights for investment and contractor/supplier selection,[object Object],Covers training on human rights regarding non-discrimination. Freedom of association, child labor, indigenous rights, & compulsory labor,[object Object],Drivers Consist of:,[object Object],UN Charters regarding Human Rights,[object Object]
Society Indicators,[object Object],Consist of Eight Indicator Conditions which:,[object Object],Monitoring and preventive actions regarding supply chain,[object Object],Drivers consist of:,[object Object],Performance and Certification Systems,[object Object],Auditing Methods,[object Object]
Product Responsibility,[object Object],Consists of NINE Indicator Conditions,[object Object],Reports on effects of products on customers health and safety,[object Object],Products information and labeling,[object Object],Marketing Methods & Customer Privacy,[object Object],Drivers consist of:,[object Object],Compliance and Consumer Rights,[object Object]
GRI Sector Supplements,[object Object],GRI has established Sector Supplements for:,[object Object],Each supplement sector has its own Indicator Conditions,[object Object]
Important Factors,[object Object],Boundary Setting,[object Object],	-Boundaries have to be inclusive enough, but not too broad,[object Object],Quality Setting-,[object Object],-A, B, or C style report, and do you want a plus (+) after it,[object Object],Stakeholder Inclusiveness,[object Object],-How has the organization responded to their interests,[object Object],Sustainability Context,[object Object],	-Does it relate to the indicators?,[object Object]
MOST IMPORTANTLY,[object Object],TRANSPARENCY!!!,[object Object],Transparency about the sustainability of organizational activities is of interest to a diverse range of stakeholders, including business, labor, NGO’s, investors, accountancy, and others…,[object Object]

Contenu connexe

Tendances

Sustainability reporting
Sustainability reportingSustainability reporting
Sustainability reportingHairul Izman
 
An introduction to sustainability reporting
An introduction to sustainability reportingAn introduction to sustainability reporting
An introduction to sustainability reportingPReConsultants
 
Corporate Sustainability Reporting
Corporate Sustainability ReportingCorporate Sustainability Reporting
Corporate Sustainability ReportingECC International
 
Introductory to ESG and Sustainability Reporting.pptx
Introductory to ESG and Sustainability Reporting.pptxIntroductory to ESG and Sustainability Reporting.pptx
Introductory to ESG and Sustainability Reporting.pptxpaul young cpa, cga
 
ESG Explained - Introduction
ESG Explained - IntroductionESG Explained - Introduction
ESG Explained - IntroductionAllyChin1
 
ESG seminar
ESG seminarESG seminar
ESG seminarSnam
 
Sustainability report briefing 2017
Sustainability report briefing 2017Sustainability report briefing 2017
Sustainability report briefing 2017c4spam
 
Sustainability Reporting
Sustainability ReportingSustainability Reporting
Sustainability ReportingRSM GC
 
BRSR Reporting-utopiic.pdf
BRSR Reporting-utopiic.pdfBRSR Reporting-utopiic.pdf
BRSR Reporting-utopiic.pdfSonaKapoor8
 
Navigating the World of ESG Investing
Navigating the World of ESG InvestingNavigating the World of ESG Investing
Navigating the World of ESG InvestingNICSA
 

Tendances (20)

Sustainability reporting
Sustainability reportingSustainability reporting
Sustainability reporting
 
ESG 101
ESG 101ESG 101
ESG 101
 
An introduction to sustainability reporting
An introduction to sustainability reportingAn introduction to sustainability reporting
An introduction to sustainability reporting
 
Sustainability reporting
Sustainability reporting Sustainability reporting
Sustainability reporting
 
Esg Reporting Guide
Esg Reporting GuideEsg Reporting Guide
Esg Reporting Guide
 
ESG
ESGESG
ESG
 
ESG-ROADMAP
ESG-ROADMAPESG-ROADMAP
ESG-ROADMAP
 
Corporate Sustainability Reporting
Corporate Sustainability ReportingCorporate Sustainability Reporting
Corporate Sustainability Reporting
 
Introductory to ESG and Sustainability Reporting.pptx
Introductory to ESG and Sustainability Reporting.pptxIntroductory to ESG and Sustainability Reporting.pptx
Introductory to ESG and Sustainability Reporting.pptx
 
ESG Explained - Introduction
ESG Explained - IntroductionESG Explained - Introduction
ESG Explained - Introduction
 
brsr.pptx
brsr.pptxbrsr.pptx
brsr.pptx
 
ESG seminar
ESG seminarESG seminar
ESG seminar
 
ESG PPT.pdf
ESG PPT.pdfESG PPT.pdf
ESG PPT.pdf
 
Introduction to the next generation of GRI Guidelines (G4): How does a global...
Introduction to the next generation of GRI Guidelines (G4): How does a global...Introduction to the next generation of GRI Guidelines (G4): How does a global...
Introduction to the next generation of GRI Guidelines (G4): How does a global...
 
ESG Reporting.pptx
ESG Reporting.pptxESG Reporting.pptx
ESG Reporting.pptx
 
Sustainability report briefing 2017
Sustainability report briefing 2017Sustainability report briefing 2017
Sustainability report briefing 2017
 
Esg trends
Esg trendsEsg trends
Esg trends
 
Sustainability Reporting
Sustainability ReportingSustainability Reporting
Sustainability Reporting
 
BRSR Reporting-utopiic.pdf
BRSR Reporting-utopiic.pdfBRSR Reporting-utopiic.pdf
BRSR Reporting-utopiic.pdf
 
Navigating the World of ESG Investing
Navigating the World of ESG InvestingNavigating the World of ESG Investing
Navigating the World of ESG Investing
 

Similaire à GRI Introduction

Sustainability Reporting- Business Ethics
Sustainability Reporting- Business EthicsSustainability Reporting- Business Ethics
Sustainability Reporting- Business Ethicsshrinivas kulkarni
 
Sustainability accounting report
Sustainability accounting reportSustainability accounting report
Sustainability accounting reportRian Binte Kamal
 
A Guide to ESG Standards and Frameworks.pdf
A Guide to ESG Standards and Frameworks.pdfA Guide to ESG Standards and Frameworks.pdf
A Guide to ESG Standards and Frameworks.pdfRamanIyer12
 
Measuring Quality of Corporate Sustainability Reporting- A Case Study of the ...
Measuring Quality of Corporate Sustainability Reporting- A Case Study of the ...Measuring Quality of Corporate Sustainability Reporting- A Case Study of the ...
Measuring Quality of Corporate Sustainability Reporting- A Case Study of the ...Lisa Cioffi
 
Prominence of stakeholders in designing sustainability reporting practices ba...
Prominence of stakeholders in designing sustainability reporting practices ba...Prominence of stakeholders in designing sustainability reporting practices ba...
Prominence of stakeholders in designing sustainability reporting practices ba...IAEME Publication
 
Business environment ppt @ dom s
Business environment ppt @ dom sBusiness environment ppt @ dom s
Business environment ppt @ dom sBabasab Patil
 
Business environment ppt @ dom s
Business environment ppt @ dom sBusiness environment ppt @ dom s
Business environment ppt @ dom sBabasab Patil
 
Sustainability Reporting guidelines-utopiic.pdf
Sustainability Reporting guidelines-utopiic.pdfSustainability Reporting guidelines-utopiic.pdf
Sustainability Reporting guidelines-utopiic.pdfSonaKapoor8
 
External Audit | Nature Of External Audit | Industrial Organization View | Ex...
External Audit | Nature Of External Audit | Industrial Organization View | Ex...External Audit | Nature Of External Audit | Industrial Organization View | Ex...
External Audit | Nature Of External Audit | Industrial Organization View | Ex...FaHaD .H. NooR
 
Introduction to business environment ppt @ bec doms
Introduction to business environment ppt @ bec domsIntroduction to business environment ppt @ bec doms
Introduction to business environment ppt @ bec domsBabasab Patil
 
Business environment intro-ppt
Business environment intro-pptBusiness environment intro-ppt
Business environment intro-pptmaddala-sravani
 
Sustainability Report.pdf
Sustainability Report.pdfSustainability Report.pdf
Sustainability Report.pdfssuser676e10
 
CSR & HR - Presentation Jordi Lesaffer
CSR & HR - Presentation Jordi LesafferCSR & HR - Presentation Jordi Lesaffer
CSR & HR - Presentation Jordi LesafferEChr
 
Powering Your ESG Ambitions WIth Data
Powering Your ESG Ambitions WIth DataPowering Your ESG Ambitions WIth Data
Powering Your ESG Ambitions WIth Datadeepparekh3646
 
Environmental management reporting
Environmental management reportingEnvironmental management reporting
Environmental management reportingDavidBainbridge5
 
Sustainability and integrated reporting
Sustainability and integrated reportingSustainability and integrated reporting
Sustainability and integrated reportingArthik Davianti
 

Similaire à GRI Introduction (20)

Integrated Sustainability Reporting
Integrated Sustainability ReportingIntegrated Sustainability Reporting
Integrated Sustainability Reporting
 
Green audit
Green auditGreen audit
Green audit
 
Green audit
Green auditGreen audit
Green audit
 
Sustainability Reporting- Business Ethics
Sustainability Reporting- Business EthicsSustainability Reporting- Business Ethics
Sustainability Reporting- Business Ethics
 
Sustainability accounting report
Sustainability accounting reportSustainability accounting report
Sustainability accounting report
 
A Guide to ESG Standards and Frameworks.pdf
A Guide to ESG Standards and Frameworks.pdfA Guide to ESG Standards and Frameworks.pdf
A Guide to ESG Standards and Frameworks.pdf
 
Measuring Quality of Corporate Sustainability Reporting- A Case Study of the ...
Measuring Quality of Corporate Sustainability Reporting- A Case Study of the ...Measuring Quality of Corporate Sustainability Reporting- A Case Study of the ...
Measuring Quality of Corporate Sustainability Reporting- A Case Study of the ...
 
Prominence of stakeholders in designing sustainability reporting practices ba...
Prominence of stakeholders in designing sustainability reporting practices ba...Prominence of stakeholders in designing sustainability reporting practices ba...
Prominence of stakeholders in designing sustainability reporting practices ba...
 
Business environment ppt @ dom s
Business environment ppt @ dom sBusiness environment ppt @ dom s
Business environment ppt @ dom s
 
Business environment ppt @ dom s
Business environment ppt @ dom sBusiness environment ppt @ dom s
Business environment ppt @ dom s
 
Sustainability Reporting guidelines-utopiic.pdf
Sustainability Reporting guidelines-utopiic.pdfSustainability Reporting guidelines-utopiic.pdf
Sustainability Reporting guidelines-utopiic.pdf
 
M. Molteni: Corporate Social Responsibility
M. Molteni: Corporate Social ResponsibilityM. Molteni: Corporate Social Responsibility
M. Molteni: Corporate Social Responsibility
 
External Audit | Nature Of External Audit | Industrial Organization View | Ex...
External Audit | Nature Of External Audit | Industrial Organization View | Ex...External Audit | Nature Of External Audit | Industrial Organization View | Ex...
External Audit | Nature Of External Audit | Industrial Organization View | Ex...
 
Introduction to business environment ppt @ bec doms
Introduction to business environment ppt @ bec domsIntroduction to business environment ppt @ bec doms
Introduction to business environment ppt @ bec doms
 
Business environment intro-ppt
Business environment intro-pptBusiness environment intro-ppt
Business environment intro-ppt
 
Sustainability Report.pdf
Sustainability Report.pdfSustainability Report.pdf
Sustainability Report.pdf
 
CSR & HR - Presentation Jordi Lesaffer
CSR & HR - Presentation Jordi LesafferCSR & HR - Presentation Jordi Lesaffer
CSR & HR - Presentation Jordi Lesaffer
 
Powering Your ESG Ambitions WIth Data
Powering Your ESG Ambitions WIth DataPowering Your ESG Ambitions WIth Data
Powering Your ESG Ambitions WIth Data
 
Environmental management reporting
Environmental management reportingEnvironmental management reporting
Environmental management reporting
 
Sustainability and integrated reporting
Sustainability and integrated reportingSustainability and integrated reporting
Sustainability and integrated reporting
 

GRI Introduction