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Global Reporting Initiative A Common Framework for Sustainability Reporting CSIN Learning Event #24, 23 March 2007

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Global Reporting InitiativeA Common Framework for Sustainability Reporting

CSIN Learning Event #24, 23 March 2007

CSIN Learning Event #24, 23 March, 2007

GRI: Network Organization

CSIN Learning Event #24, 23 March, 2007

GRI Guidelines Uptake Over Time

0

100

200

300

400

500

600

700

800

900

1000

1999 2000 2001 2002 2003 2004 2005 2006 2007

Reporters

Year

GR

I R

epo

rter

s

CSIN Learning Event #24, 23 March, 2007

Declared GRI Reporters by Country

CSIN Learning Event #24, 23 March, 2007

Examples of Organizations using the GRI Guidelines (appx. 40)

Alcan Bank of Montreal Bank of Nova Scotia BC Hydro Greater Vancouver Regional District Hydro Québec IISD Mountain Equipment Co-op Shell Canada Suncor Energy Talisman Energy Trans Alta Vancouver City Savings Credit Union

CSIN Learning Event #24, 23 March, 2007

GRI: Trusted, Credible Reporting Framework

CSIN Learning Event #24, 23 March, 2007

Sector Supplements

Sector Supplements

National Annexes

National Annexes

The G3 Reporting Framework

Principles

and

Standard Disclosures

+

CSIN Learning Event #24, 23 March, 2007

G3 Map

G3

Standard Disclosures

Content

Quality

Boundary

Strategy and Profile

Strategy and Analysis(Risk, Opportunity Focus re whole organisation)

Organizational Profile

Report parameters

Governance, commitments, and engagement

Disclosure on Management Approach (DMA) and Performance Indicators

Economic Category

Environmental Category

Social Category

LaborHuman RightsSocietyProduct Responsibility

Principles

CSIN Learning Event #24, 23 March, 2007

Examples of Performance Indicators Economic

Financial implications and other risks and opportunities due to climate change (EC2)

Local hiring (EC7)

Environmental Materials used (EN1) Materials used that are recycled input materials (EN2) Energy consumed (EN3/4) Energy saved and initiatives to reduce energy consumption

(EN5/7) Impact on biodiversity in protected areas (EN12) Greenhouse gas emissions (EN16/17) Amount of waste (EN22) Environmental impact associated with transportation (EN29)

CSIN Learning Event #24, 23 March, 2007

Examples of Performance Indicators Labor

Total workforce (LA1) Employees covered by collective bargaining agreements (LA4) Health and safety measures (LA7) Hours of training (LA10) Governance body/employee diversity (LA13)

Human Rights Human rights screening on suppliers and contractors (HR2) Violation of indigenous rights (HR9)

Society Impact on community (SO1) Training against corruption (SO4)

Product Responsibility Life cycle assessment of products/services (PR1) Customer satisfaction (PR5)

CSIN Learning Event #24, 23 March, 2007

Changes from G2 to G3

Separation of management disclosures and performance indicators

Number of indicators: 97 → 79 Economic: Significant changes Environmental: Mostly clarifications, refinements, and ensuring

feasibility of measurement. Labor: Focus on making the descriptive process indicators into

comparable qualitative or quantitative disclosures. Human Rights: Significant change in the section due to

consolidations and refocusing on occurrence of incidents in order to get to comparable disclosures

Society: Focused on a move towards comparability and also did a limited amount of consolidation. One indicator added on corruption.

Product Responsibility: Set focused on a move towards comparability and also did a limited amount of consolidation.

CSIN Learning Event #24, 23 March, 2007

Find out more about GRI

Use the Guidelines and let us know!

Participate in GRI projects Become an OS member Sign up to GRI newsletter Visit us online at

www.globalreporting.org Contact: Naoko Kubo,

Project Manager ([email protected])