Global Reporting Initiative A Common Language for Sus tai na bility Repor ting

Gregory Elders SME and Supply Chain Manager

APCER , Junho 2009 Miss ion an d Vi si on

ƒ RiReporting on econom ic, environmental, and social performance by all organizations is as routine and comparable as financial reporting.

APCER, Porto, Junho 2009 GRI – a glbllobal network

ÖBoard of Directors ÖStakeholder Council ÖTechldhnical Advisory Committee ÖOrganizational Stakeholders ÖSecretariat ÖReporters ÖReports users ÖIssue experts

New: Focal points

APCER, Porto, Junho 2009 GRI Organizational Stakeholders in – Thank you very much for your support!

ƒ Cocinfar - Soluções Informáticas, Lda ƒ EDP - Energggias de Portugal ƒ Humtra, Lda. ƒ Inspire ƒ Millennium Banco Comercial Português, S. A. ƒ Pedra Base ƒ Sair da Casca ƒ Sperantia ƒ Sustentare Lda ƒ Sustinova - Consultoria para a Sustentabilidade, Lda ƒ VP Consulting

APCER, Porto, Junho 2009 Our world today and tomorrow

APCER, Porto, Junho 2009 The challenge

How will your business be profitable and contribute to solve these problems?

How will you communicate your contributions to your stakeholders?

APCER, Porto, Junho 2009 The GRI R eporti ng P rocess C an H el p

ƒ UdUnderst andi ng th thlikbte link between bus iness ’ every day ac tiititivities an d the world around it

ƒ Identifying critical issues on which to focus

ƒ Measuring activities’ impacts

ƒ Commun ica ting w ha t the organ iza tion has learne d a bou t its impac ts

ƒ Provides new skills

ƒ Improved data gathering systems

ƒ Increased competitiveness

ƒ Improved risk management approach

ƒ Help identify new opportunities

APCER, Porto, Junho 2009 Evolving the GRI Reppgorting Framework

Structured Collaborative International G3 Guidelines Learning, feedback working sneak peeks released Services and process groups Developments on 2002 guidelines

2003 2004 2005 Oct 2006 Ongoing

APCER, Porto, Junho 2009 Crea ting th e G3 G uid eli nes

In 2006 : More than 3, 000 in div idua ls an d organizations - business, NGOs, governmental, human rights, specialists, academics, etc.- from all around the world - to prepare GRI-G3.

APCER, Porto, Junho 2009 What are the GRI Guidelines ?

The Framework consists of:

Guidelines: • PiPrinc ip les for de fiifining repor t content and ensuring quality • Profile Disclosure • Disclosures on Management Approach • Performance Indicators and Protocols

Available for free!

APCER, Porto, Junho 2009 G3 Structure Guidelines ?

APCER, Porto, Junho 2009 DMA and Performance Indicators

Economic Category

Environmental Category

Social Category

Labor

Human Rights

Society

Product Responsibility

APCER, Porto, Junho 2009 Disclosure on Management Approach

Disclosures that cover how an organization addresses a given set of topics in order to provide conttftext for und erst tdianding perf ormance i n a specific area

These are narrative, plans, programs, initiatives rather than performance results that change from yyyear to year.

APCER, Porto, Junho 2009 PfPerformance I Iditndicators

QliiQualitative or quanti iitative ifinformat ion a bout resu lts or outcomes associated with the organization in terms of economic, environmental and social performance that is comparable and demonstrates change over time.

APCER, Porto, Junho 2009 IditIndicator P rot ocol s

Suppor ting eac hidith indicator these prov iddfiitiide definitions, guidance and other information to assist report preparers to ensure consistencyyp in interpretation of the performance indicators.

ƒ Relevance ƒ Compilation ƒ Definitions ƒ Documentation ƒ References

APCER, Porto, Junho 2009 The G uid eli nes – process idin devel opment

APCER, Porto, Junho 2009 CtiitifdltCurrent priorities for development

ƒ Community Indicators

ƒ Human Rights Indicators

ƒ Content and Materiality

ƒ Gender and Reporting

APCER, Porto, Junho 2009 Sector Supplement + Nation Annexesal

Sustainability Reporting Guidelines

APCER, Porto, Junho 2009 Available Sector Supplements Energy utilities

Automotive Mining and metals Telecommunications Tour operators Public agencies Logistics and transportation

Work in progress: Apparel and footwear NGOs and foundations Food production Oil and Gas Construction Airports Retail Media

APCER, Porto, Junho 2009 Application Levels

APCER, Porto, Junho 2009 GRI Repor ting Handbook

GRI Level C Report Template

APCER, Porto, Junho 2009 Reporting by the Numbers

APCER, Porto, Junho 2009 GRI: framework of choice

KPMG International Survey of Corporate Responsibility Reporting 2008

APCER, Porto, Junho 2009 GRI Reports 1999 -2008

1,000 20 Globally 900 18 Portugal 800 16 BALLY UGAL OO 700 14 TT

600 12 ters in POR ters orters GL 500 10 rr

400 8 of GRI Repo f GRI Rep 300 6

200 4 Number umber o NN 100 2

0 0 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

APCER, Porto, Junho 2009 Geoggpraphical Distribution

Nearly 1,000 reporters across 54 countries in 1998

APCER, Porto, Junho 2009 2008 Repor ters in Por tuga l

ƒ AdCdAguas do Cavado ƒ EDP (E nergi as d e P ortugal) ƒ Águas do Douro e Paiva ƒ Ensul Meci ƒ Amorim ƒ Metro do Porto ƒ AXA ƒ Millennium bcp ƒ Banif Financial Group ƒ Portugal Telecom ƒ Carris ƒ Reddes Energeticas Nacionais ƒ Chamartin ƒ REN ƒ Cimpor ƒ SOMAGUE E ngenh ar ia ƒ SGPS ƒ Sonae Sierra

APCER, Porto, Junho 2009 Reporting by Sector

100% 92 Utilities

90% 39 20 5 Telecom 80% 115 Technology rr 70% 1 0 Public Agencies, Non- 162 profits and others 60% Industrials

by Secto 24 5 50% Health Care 158

40% 0 Financial Services Reporters 72 30% Energy 4

GRI 41 Consumer Services 20% 135 0 1 Consumer Goods 10% 1 107 1 Basic Materials 0% Glo ba lly PtPortuga l

APCER, Porto, Junho 2009 AlitiApplication-LlLevels 100% A+ 90% 200 A 5 B+ 80% B 76 0 C+ 70% C 106 Undeclared 60% 5 by Sector 134 50% 24 40% 1 eporters eporters 1

RR 141

30% 2 GRI 20%

262 10% 4

0% Globally Portugal APCER, Porto, Junho 2009 Assurance

Globally Portugal

Third-party assured 35% 61%

GRI A ppli cati on- 30% 28% level checked

APCER, Porto, Junho 2009 How to become part of the GRI Network

ƒ Become an Organizational Stakeholder, get rights to vote, participate in projects and get discounts!

ƒ Read the newsletter!

ƒ Use the guidelines, get publications, get a training or organize an awareness workshop…

ƒ Visit GRI’s website: www.globalreporting.org

APCER, Porto, Junho 2009 Thank you very much

APCER, Porto, Junho 2009