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Venue, Date GRI Workshop Marjella Alma Manager External Relations - GRI [email protected] +1 917 690 0909 Energy Sustainability Interest Group Spring Workshop, Los Angeles 24 May 2012

GRI workshop with EPRI

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Electric Utilities Industry

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Venue, Date

GRI Workshop

Marjella Alma Manager External Relations - [email protected]+1 917 690 0909

Energy Sustainability Interest Group Spring Workshop, Los Angeles 24 May 2012

Thoughts from St Louis

• 30 million ESG data points in 6 months• Sector materiality• ESG should be GES• Offense not defense• Milestone: 6 years ago• Horizontal in a vertical world• The art of persuasion• Beer & Better World

Our biggest communications challenge remains

GRI is not just about the report,It’s about the process

The sustainability challenge

How can business be profitable and contribute to solutions at the same time?

Outline for today8.30 – 9.30 Sustainability Reporting trends

30 min presentation & 30 min Q&A

9.30 – 10.00 GRI collaborations20 min presentation & 10 min Q&A

10.00 – 10.30 Coffee Break

10.30 – 11.30 G4 workshop20 min presentation & 40 min feedback from EPRI members

11.30 – 12.20 Electric Utilities workshop20 min presentation & 30 min feedback from EPRI members

12.20 – 12.30 GRI resources & closing

Venue, Date

Sustainability reportingtrends

Energy Sustainability Interest Group Spring Workshop, Los Angeles 24 May 2012

Recent research shows that.. sustainability reporting is de facto

law for business

sustainability reporting enhances financial value

combined reporting leads to IR

data integrity is essential

leaders choose external assurance

The largest and most comprehensive survey of CR reporting trends published

Vast coverage of 3,400+ companies

Most comprehensive study since the first report in 1993

KPMG International Corporate Responsibility Reporting Survey 2011

Vision of the Global Reporting Initiative

A sustainable global economy where organizations manage their economic, environmental, social and governance performance and impacts responsibly and report transparently.

Question: what essential information did we forget to account for in the past?

Business case for reporting

Opportunities

Risks

Internal External

Improved business models

Attract investment

Attract talent Stakeholder dialogue

Competitive advantage

Improved reputation and trust

Waste, CO2 and water reduction Governmental and

stock exchange regulation

Innovation

Supporters of the business case• Principles for Responsible Investment (PRI) [2006]

– Currently represents over $22 Trillion in investment capital– Close to 1000 signatories

• Investor Network on Climate Risk (INCR) [2003]– Currently represents over $9 Trillion in investment capital– 90+ members

• Carbon Disclosure Project (CDP) [2002]– Currently represents over $71 Trillion in investment capital– act on behalf of 551 institutional investors

• Institutional Investors Group on Climate Change (IIGCC) [2001]– Currently represents $6 Trillion in investment capital– 70 members

• Interfaith Center on Corporate Responsibility (ICCR) [1972]– Currently represents over $100 Billion– 300 members

Mainstream involvement

…over time, GRI reporters outperform the benchmark

HFA<GO>

Can any of this really be measured?

How would you do this?

How does GRI help? GRI MissionTo make sustainability reporting standard practice by providing guidance and support to organizations.

GRI: a network organization*Business

*Civil Society

Governments

*Financial markets

*Labor

*Mediating institutions

Academia

GRI: a network organization• Governance Bodies – BoD, SC, TAC• Secretariat, Focal Points and Ambassadors• Organizational Stakeholders• Governmental Advisory Group• Training partners and training participants• Project sponsors • Content development partners• Strategic Alliances

Managing change

“What you can’t measure, you cannot manage. What you can’t manage, you cannot change.”

Peter DruckerWriter, professor and management consultant

GRI Sustainability Reporting

Guidelines and the Sector

Supplements!

What is sustainability reporting?• Economic, environmental,

social performance information and governance aspects related to sustainability

• Multi-stakeholders focused

• Continuous improvement

The G3.1 GuidelinesGRI G3 Guidelines Map

GRI CRESS webinar, February 2011

Principles

Standard Disclosures

Content

Boundary

Quality

Disclosure Items

Strategy and Analysis

Organizational Profile

Report parameters

Governance, Commitments and

Engagements

Disclosure on Management Approach and Performance

Indicators

Economic SocialEnvironmental

LaborHuman RightsSocietyProduct Responsibility

QUALITY: Reliability, Accuracy, Timeliness, Clarity, Comparability,

Balance

CONTENT: MaterialityStakeholder Inclusiveness

CompletenessSustainability Context

Profile

The G3.1 Guidelines

Display data through a GRI Content Index• flexibility to reach different

stakeholders in different ways.• flexibility to reference already

existing materials.• enhances ease of access for your

stakeholders.• communicates your Application

Level.

A GRI report..makes use of the G3 or G3.1 Guidelines

includes a GRI Content Index

and preferably declares an Application Level

GRI Application Levels

Objective classification system for G3/G3.1 reports

• Signifies to what extent the G3/G3.1 Guidelines have been used in a report.

• Meaning: Tells which set & how many disclosures have been addressed in the reporting.

A pathway for GRI reporters for incrementally improving GRI reporting

Rationale - Application Levels

“+” reportsMore than 70 percent of the G250 and 64 percent of N100 engage major accountancy firms.

Drive performance

Primarily responding to legal requirements

Improve reporting processes

Improve quality of reported information

Reinforce credibility among stakeholders

0% 5% 10% 15% 20% 25% 30% 35%

Source: KPMG International Survey of Corporate Responsibility Reporting 2011

Who’s using GRI?

American GRI reporters GRI Sector Leaders:

95% of Global 250 companies issue sustainability reports – 80% use GRI

28

USA – 9th place from 74% up to 83% in 3 years

2008 versus 2011 of N100 companies

29

Reporting trends

US GRI data partner

2007 2008 2009 2010 2011

71119 141

187

273

23

47

Sustainability Reports in the USAGRI G3 + G3.1 GRI reference Non-GRI sustainability report

46% growth in absolute number of GRI reports (w/ index)2010 - 2011

And counting!!

Absolute reporting figures in the USA

GRI reports by sector in 2010

Financ

ial S

ervic

es

Energ

y

Energ

y Utili

ties

Food

and

Bever

age

Produ

cts

Mini

ng

Const

ruct

ion

Teleco

mm

unica

tions

Conglo

mer

ates

Logis

tics

Techn

ology

Har

dwar

e

Chem

icals

Retail

ers

Non-P

rofit

/ Ser

vices

Real E

stat

e

Fores

t and

Pap

er P

rodu

cts

Health

care

Pro

duct

s

Met

als P

rodu

cts

Comm

ercia

l Ser

vices

Consu

mer

Dur

ables

Public

Age

ncy

Const

ruct

ion M

ater

ials

Aviatio

n

Autom

otive

Wat

er U

tilitie

s

Touris

m/L

eisur

e

House

hold

and

Perso

nal P

rodu

cts

Agricu

lture

Equipm

ent

Med

ia

Health

care

Ser

vices

Textile

s an

d App

arel

Was

te M

anag

emen

t

Compu

ters

Univer

sities

Railro

ad

Tobac

coToy

sOth

er0

50

100

150

200

250

300

*Sustainability Disclosure Database data from 1 February 2012

* Data from the Sustainability Disclosure Database as of 12 April 2012

Africa Asia Europe Latin America Northern America

Oceania0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

23 125 446

87

40

35

21 112 415

170

167

41

Not assuredExternally assured

Data integrity

“Integrated reporting” – international trends

87%

13%

2010

Not in-tegrated

Integrated

79%

21%

2011

*Sustainability Disclosure Database data from 1 February 2012

What are we seeing here in the US?

– Financial Markets involvement

– Government involvement

– Supply Chains involvement

Financial market players

May 2010

January 2011

E, S and G analysisCompany Names

Environmental Disclosure

Score

Total Energy Consumption(Mwh)

Total GHG Emission(Th Tonnes)

Water Consumption (Thousands of cubic

meters)

Total Waste(Thousands of metric

tons)

2010 2009 2010 2009 2010 2009 2010 2009 2010 2009

BMW --- 50.39 --- 3635.76 --- 1139.06 --- 3222.35 --- 450.51

Daimler 55.81 54.26 10327.00 8631.00 3699.00 3036.00 14050.00 11960.00 1022.00 787.00

Fiat --- 60.47 --- 8580.99 --- 2571.81 --- 34518.00 --- 1252.02

Toyota 37.98 37.98 --- --- n/a n/a 27411.00 29323.00 102.00 105.00

Peugeot --- 61.24 --- 6725.60 --- 920.27 --- 13850.03 --- 1029.60

Renault --- 37.21 --- 4704.57 --- 1238.36 --- 10681.60 --- 848.14

Ford --- 39.53 --- 15141.00 --- n/a --- 24100.00 --- 108.50

Honda 38.76 36.43 111111.11 108333.34 3980.00 3590.00 30000.00 27000.00 --- ---

Nissan 34.88 34.88 6525.28 6480.28 n/a n/a 15629.00 20902.00 869.00 888.00

Hyundai --- 38.76 --- n/a --- 1986.00 --- 16980.00 490.63

MNE’s and their supply chains

Training

Customer

Suppliers

GRI Stakeholders

Governments

More governments are making sustainability reporting mandatory.

142 regulatory instruments in over 30 countries

Venue, Date

GRI and Industry associations

Energy Sustainability Interest Group Spring Workshop, Los Angeles 24 May 2012

Global strategic collaboration

GRI & Association Activity

How do associations and GRI engage?Some recent examples:ASSE – American Society of Safety Engineers - http://www.asse.org/CSHS/Video Presentation - http://growglobally.org/?p=942USGBC – Green Building Council - http://www.usgbc.org/Docs/News/GRI_USGBC.pdfNAEM – National Assoc. of Enviro Managers - http://www.naem.org/?LN_2011_08_31 VHA – Healthcare suppliers - https://www.vha.com/News/PressReleases/Pages/2011_0208_GRIStatement.aspxICMM - Association of the mining & metals Industry –Case Study - http://www.asaecenter.org/Resources/ANowDetail.cfm?ItemNumber=71507Video Presentation - http://growglobally.org/?p=942CECA – Spanish savings banks; http://www.savings-banks-events.org/csr/case.aspx?case_id=42Association of Chilean Wine Industry - http://www.sustentavid.org/english/social-responsibility--gri-reports.html Catalan Chamber of Commerce - https://www.globalreporting.org/network/global-action-network/current-projects/Pages/General-Council-of-the-Catalan-Chamber-of-Commerce.aspx

USA Focal Point and EPRI:• Participate in US OS presentations in US webinars• US FP Representatives speak at your sustainability

reporting event• US OS profiling through US events (incl. discounts),

news updates, social media and US OS Brochure• 20% discount on GRI Introductory Workshops and

GRI US Master Classes• Regular contact with US Focal Point office for

information and possibilities• Ad hoc: joint research projects; joint events etc etc.

OS - Learning

Annual Knowledge-Share projects where approx. 12 OS are highlighted on a monthly basis sharing information on reporting topics e.g. materiality, featured in a webinar on this topic and a chapter release which results in an annual publication.

Access the 2011 publication

OS - Learning

On-line meetings - The OS Team organizes at least one on-line meeting per month exclusively for OS, on GRI topics and Knowledge-share topics, and continues to broaden the content. All on-line meetings are recorded and stored on the OS private pages.

OS private pages – peer to peer knowledge sharing and access to all recorded exclusive OS webinars.

OS - Profiling

Events - GRI organizes at least 1 live event in each of GRI’s Top 10 countries per year. GRI organizes exclusive events and dinners for OS during its Amsterdam Global Conference.

Online meetings – OS present in online meetings

Exclusive OS logo for publication in reports and website/profiling opportunities on the GRI website andGRI’s Sustainability Disclosure Database.

OS – Elect GRI’s Stakeholder CouncilThe Stakeholder Council (SC) is GRI’s formal stakeholder policy forum consisting of up to 50 members. The SC appoints Board members and makes recommendations to the Board..

Election process• The election process is performed by the OS, who

elect 60% of the new SC members annually. • The second phase is the appointment process

performed by the Stakeholder Council, which elects 40% of the members annually.

Venue, Date

GRI’s Electric UtilitiesSector Guidance

Energy Sustainability Interest Group Spring Workshop, Los Angeles 24 May 2012

GRI Sector Supplements

Electric Utilities industry - USAOrganization Report type

American Electric Power (AEP) GRI - G3Avista Corp. GRI - G3Constellation Energy GRI - G3Duke Energy GRI - G3El Paso Corporation GRI - G3Exelon Corporation GRI - G3Fort Collins Utilities GRI - G3Marathon Oil GRI - G3Next Era Energy GRI - G3Nisource GRI - G3NV Energy GRI - G3PG&E Corporation GRI - G3Pinnacle West Capital Corporation GRI - G3PNM Resources Non - GRIPSEG GRI - G3Teco Energy GRI - G3The Southern Co. GRI - G3Vectren Corporation Non - GRIFPL Group GRI - ReferencedNevada Energy GRI - G3NRG Energy GRI - G3Williams GRI - G3

GRI Reporters Electric Utilities

2006 2007 2008 2009 2010 20114 7 12 16 20 20

32

51

66

78

100110

International incl USA 2006 - 2011

Regional picture (2010 data)

Africa1%

Asia13%

Europe40%

Latin America22%

North America22%

Oceania2%

Energy Utilities sector

Africa3%

Asia20%

Europe45%

Latin America14%

North Amer-ica13%

Oceania4%

All reports

Use of Electric Utilities supplement

2009

2010

2011

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

Worldwide use of EUSS within sector 09, 10, 11

EUSSnon

Electric Utilities Sector SupplementEUSS developed by:

Africa: South Africa: Eskom; University of Cape town

Asia: CH: China Resources Power; CLP. IN: Centre for Science & Environment. JAP: Central Research Institute of Electric Power Ind. KOR: Green Korea United; Korea East-West Power.

Europe: BEL: Dexia. Denmark: DONG. FR: Helio; Public Service Int. GER: RWE. ITA: Enel. PORT: Agência Municipal de Energia de Gaia. NL: Nuon. UK: Insight Investment. RUS: RAO UES, OGK-2.

Latin-America: ARG: Fundación para la defensa del ambiente. BR: CEMIG; Copel; University of São Paulo. CHL: Chilectra; Organización de Consumidores y Usaurios. COL: EPM.

North America: CAN: BC Hydro, Hydro Québec. USA: AEP, California Climate Action Registry; CERES; E.ON; Calvert; PPL Services; RiskMetrics, Utility Workers Union of America AFL-CIO.

Oceania: Public Interest Advocacy Centre (AUS)

Electric Utilities Sector SupplementKey issues:

– Stakeholder participation in the decision making process related to energy planning

– Managing impacts of displacement– Processes and programs to ensure a skilled workforce is available– Management approach to ensure short and long term electricity

availability and reliability– Demand side management programs– Provisions for decommissioning of nuclear power sites– Managing impacts on biodiversity

Sector guidance in G4• To offer specific guidance on material

topics/aspects to be reported per sector (GICS - 64)

• It starts with research on currently identified material topics (current SS and other sources)

• GRI will collaborate with organizations with focus on such analysis

• Publish findings for Public Comment in May 2013

This is the 6th G4 work stream

GRI Electric Utilities Sector Supplement

Environmental aspects:

G3 aspect: MaterialsCOMM

G3 aspect: Energy

G3 aspect: WaterCOMM

G3 aspect: BiodiversityCOMM

G3 aspect: Emissions, effluents and wasteCOMM

G3 aspect: Products and services

G3 aspect: Compliance

G3 aspect: Transport

G3 aspect: Overall

GRI Electric Utilities Sector Supplement

Economic aspects:G3 aspect: Economic performanceG3 aspect: Market presenceG3 aspect: Indirect economic impactsEUSS aspect: Availability and reliability Management approach to ensure short and long-term electricity availability and reliabilityEUSS aspect: Demand-side managementDemand-side management programs including residential, commercial, institutional and industrial programsEUSS aspect: System efficiencyEUSS aspect: Research and developmentResearch and development activity and expenditure aimed at providing reliable electricity and promoting sustainable developmentEUSS aspect: Plant decommissioningProvisions for decommissioning of nuclear power sites

GRI Electric Utilities Sector Supplement

Labor aspects:

G3 aspect: Employment Comm

Programs and processes to ensure the availability of a skilled workforce

Percentage of employees eligible to retire in the next 5 and 10 years broken down by job category and by region

Policies and requirements regarding health and safety of employees and employees of contractors and subcontractors

G3 aspect: Labor/management relations

G3 aspect: Occupational health and safety

G3 aspect: Training and education

G3 aspect: Diversity and equal opportunity

GRI Electric Utilities Sector Supplement

Human Rights aspects:

G3 aspect: Investment and procurement practices

G3 aspect: Non-discrimination

G3 aspect: Freedom of association and collective bargaining

G3 aspect: Child labor

G3 aspect: Forced and compulsory labor

G3 aspect: Security practices

G3 aspect: Indigenous rights

GRI Electric Utilities Sector Supplement

Society aspects:G3 aspect: Community Comm

Stakeholder participation in the decision making process related to energy planning and infrastructure development.

Approach to managing the impacts of displacementG3 aspect: CorruptionG3 aspect: Public policy G3 aspect: Anti-competitive behaviorG3 aspect: ComplianceEUSS aspect: Disaster/Emergency planning and response

Contingency planning measures, disaster/emergency management plan and training programs, and recovery/restoration plans.

GRI Electric Utilities Sector Supplement

Product Responsibility aspects:

G3 aspect: Customer health and safetyG3 aspect: Product and service labellingG3 aspect: Marketing communicationsG3 aspect: Customer privacyG3 aspect: ComplianceEUSS aspect: Access

Programs, including those in partnership with government, to improve or maintain access to electricity and customer support services.EUSS aspect: Provision of information

Practices to address language, cultural, low literacy and disability related barriers to accessing and safely using electricity and customer support services

Exercise

Determine top 10 material aspectsDetermine top 11-20 material aspects

Two groups – 40 minutes30 minutes brainstorm10 minutes presentation

Venue, Date

GRI’s G4 development process

Energy Sustainability Interest Group Spring Workshop, Los Angeles 24 May 2012

Towards the 4th generation of GRI

G4

G4 aims to improve on content in the current Guidelines – G3 and G3.1 – with strengthened technical definitions and improved clarity.

G4 - a stepping stone towards integrated reporting

Mai

nstr

eam

ing

Sust

aina

bilit

y D

iscl

osur

e

Integrated Reporting

Sustainability Reporting

G4

Other paths to mainstreaming

Staff

and

TAC

Launch

Board D

ecisionBoD

PCP

WGs

PCP

SC

BoD

How the GRI network does it?Through a “Due Process” !

BoD

Public Comment

Period

WG BoD

Public Comment

Period

SC +TAC

G4 challenges• Demand for sustainability performance

information is increasing – also from regulators

• Metrics is not coherent/harmonized• Lack of precision - leads to high reporting and

verification costs• Most reports lack material focus • Information in pdf of other unfriendly formats • “Integrated Reporting” is a trend

G4 Objectives• To be user-friendly for beginners and experienced

reporters• To improve the technical quality, clearer definitions• To align with other reporting frameworks • To offer guidance which leads to material reports

(“materiality”)• To offer guidance on how to link the sustainability

reporting and Integrated Report - aligned with IIRC• To provide support to improve data search (XBRL)

G4 timeline

MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN

MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN

2011 2012 2013

2011 2012 2013

Text Revision / Editing Task Force

Preparatory StagePublic Comment

Period 1Public Comment

Period 2

Working GroupsMeet

Final Edit LAUNCHGovernance Bodies give Final Vote

WorkingGroupsFormed

Working GroupsMeet

Launch May 2013!!!

Public Comment Period 1

G4 PCP 1 - Participants

Business29%

Civil Soci-ety Or-

gani-zation

9%

Fi-nan-cial

Mar-kets & In-for-ma-tion

Users4%

Labor1%

Mediating Institution57%

AFRICA3%

ASIA17%

EUROPE41%

LATIN AMERICA19%

NORTHERN

AMER-ICA15%

OCEANIA5%

Constituency Breakdown

Regional Breakdown

Total 1834

Participants by reporting relationship

Total Africa Asia Europe Latin America

North America Oceania

N= 1834 64 317 744 343 266 100

% % % % % % %

Reporter 41 44 41 42 37 41 44

Consultant34 31 37 31 41 34 25

Assurance 11 14 19 9 12 8 7

Report reader

37 28 35 34 43 45 39

Other 17 16 12 16 15 23 24

Main outcomes

1. Which elements stakeholders would like to see covered as a minimum in a sustainability report Q10 (1714)

2. GRI should define and “recommend” a set of topics and indicators per sector - Q16 (1715), Q17 (1407), Q13 (879)

3. GRI G4 should offer guidance on how to link sustainability reporting and IR - Q20 (1693)

4. Topics – top 6: Business Ethics, Greenhouse Gas Emissions, Eco-Innovation, Life Cycle Assessment, Water, Biodiversity, - Q22 (1683)

Six main work streamsTechnical standardization by editing Task Force

Revision of parts of G3(G3.1) or new content by Working Groups

Harmonization by Secretariat and TAC

G4 online by Secretariat

XBRL G4 Taxonomy for G4 by Secretariat

Updating sector guidance (supplements)

1. Technical Editing Task Force“…to improve the technical quality of the GRI

Guidelines, by introducing clear descriptions of what is expected to be disclosed and alignment

with well established standard practices.”

Objective: the technical improvement will enable reports to be more technically robust, resulting in improved reporting processes, data gathering and auditing.

2. Revision of parts of G3(G3.1) or new content by WGs

• Disclosure on management approach• Governance • Boundary• Application Levels• Supply Chain

Inclusions and updates: Biodiversity, GHG, H&S, Corruption and five others (to be announced soon!!!)

3. Harmonization (and reference updating) – Secretariat and TAC

• Selection of documents, reporting metrics and other materials to be included in the Guidelines as references

• Guarantee that the final content is harmonized with main international reporting guidance (UNGC, OECD, etc.)

• Guarantee connection to IIRC framework development

G4IR

4. G4 on-line • To offer G4 also in a web based format• To make easier for beginners and experienced

companies to follow GRI Guidance and define the content in their GRI report

• To offer templates (to the ones interested in templates)

• To offer link to data tagging systems• And more…

5. G4 – GRI XBRL taxonomy

• GRI Taxonomy for G3(G3.1) launched in March – Launched a Voluntary Filing Program– GRI is looking for companies willing to tag

their sustainability data using the GRI Taxonomy

• This is the base for G4 XBRL version (and will help to improve technically G4 definitions)

Reporting process with the Voluntary Filing Program

ReportersData

consumers

Reporting Framework

Taxonomy Taxonomy

Instance file

GRI Voluntary Filing Program

81 GRI Taxonomy Webinar – March 2012

6. Sector guidance in G4• To offer specific guidance on material

topics/aspects to be reported per sector (GICS - 64)

• It starts with research on currently identified material topics (current SS and other sources)

• GRI will collaborate with organizations with focus on such analysis

• Publish findings for Public Comment in May 2013

(details and timeline to be announced soon)

G4 timeline

We are here!

MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN

MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN

2011 2012 2013

2011 2012 2013

Text Revision / Editing Task Force

Preparatory StagePublic Comment

Period 1Public Comment

Period 2

Working GroupsMeet

Final Edit LAUNCHGovernance Bodies give Final Vote

WorkingGroupsFormed

Working GroupsMeet

We are here Launch May 2013!!!

The G3(.1) GuidelinesGRI G3 Guidelines Map

GRI CRESS webinar, February 2011

Principles

Standard Disclosures

Content

Boundary

Quality

Disclosure Items

Strategy and Analysis

Organizational Profile

Report parameters

Governance, Commitments and

Engagements

Disclosure on Management Approach and Performance

Indicators

Economic SocialEnvironmental

LaborHuman RightsSocietyProduct Responsibility

• Reliability, Accuracy, Timeliness, Clarity, Comparability, Balance

• Materiality• Stakeholder Inclusiveness

• Completeness• Sustainability ContextThe G4 Guidelines – same

components but improved!

Profile

Results Topics PCP

Online Offline Total

1 Business Ethics. 1111 11112 Greenhouse Gas Emissions. 909 9093 Eco-innovation. 741 7414 Life Cycle Assessment (LCA). 741 7415 Water. 690 6906 Biodiversity. 606 6067 Remuneration and performance-based pay. 539 5398 Chemicals of Concern. 438 20 4589 Plastics, Packaging and Waste. 387 38710 High Impact Event Management and Preparedness. 337 33711 Green Building Practices. 320 32012 Disabled Persons. 286 28613 OHS 158 61 21914 Children's Rights 4 80 8415 Supply Chain Sustainability Management and Performance 47 4716 Community Impacts and Development 19 1917 Animal Rights & Welfare 17 2 19

Shortlised based on

Primer Survey

Results / Possibility to vote in

PCP

Added in PCP by

participants

Topics that scored less than 10 were not included in this list

New topics or update suggestions

• Already to be covered by WG or “references updating and harmonization”

• To be addressed under “sector” guidance• There is no mature international discussion on

how this topic could be reported on• There is mature international discussion on

how this topic should be reported on

Focus for profound revisions• Disclosure of management approach• Governance and ethics• Boundary• Minimum level of disclosure required• Supply Chain• Revision - topics: Biodiversity, GHG, H&S,

Corruption, among many othersAnd… more on material topics per sector!

Public Comment Period 2

Draft G4 will be published

Starts 20 June

Goal: more input from US

How to work with EPRI? G4 Webinar?

Tool: A.nnotate.com

Q&A & Discussion about G4 & PCP 2

Venue, Date

GRI resources & closing

Energy Sustainability Interest Group Spring Workshop, Los Angeles 24 May 2012

The GRI Guidelines

Free downloads:• G3.1 Guidelines• Sector Supplements

(financial services, electric utilities, airports, mining and metals, oil and gas, events, media etc)

https://www.globalreporting.org/reporting/latest-guidelines/g3-1-guidelines/Pages/default.aspx

The GRI Content Index and Checklists

Free downloads:• GRI Content Index templates• GRI Checklists

GRI recommends organizations to publish the GRI Index template, but any format is acceptable.https://www.globalreporting.org/reporting/reporting-support/reporting-resources/content-index-and-checklist/Pages/default.aspx

GRI Certified Training Courses

USA Training PartnersCurrentBrownFlynn and Isos Group

To be certifiedBoston College, BSD, Deloitte and ERM

https://www.globalreporting.org/reporting/reporting-support/gri-training-and-workshops/certified-training-partners/Pages/United-States.aspx

Sustainability disclosure database

The GRI benchmarking tool

reportedon and to what extent.

Sector: Financial Services

More involvement with GRI?

In addition to getting started with GRI reporting, you can:• Join the Organizational Stakeholder Program

• Become a US Sector Leader

• Participate in Working Groups

• Participate in Governance Structures

Venue, Date

Thank you!

More information:

Marjella [email protected]

www.globalreporting.orghttp://database.globalreporting.org