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Sustainability Reporting Guidelines RG Sustainability Reporting Guidelines © 2000-2011 GRI Version 3.1 © 2000-2011 GRI Version 3.1 Sustainability Reporting Guidelines RG Table of Contents Preface General Reporting Notes Sustainable Development and the Data Gathering 40 Transparency Imperative Report Form and Frequency 40 Introduction Assurance 41 Overview of Sustainability Reporting The Purpose of a Sustainability Report 3 Glossary of Terms 42 Orientation to the GRI Reporting Framework 3 Orientation to the GRI Guidelines 4 Applying the Guidelines 5 Part 1 Defining Report Content, Quality, and Boundary Guidance for Defining Report Content 7 Principles for Defining Report Content 8 Principles for Defining Report Quality 13 Guidance for Report Boundary Setting 17 Part 2 Standard Disclosures Strategy and Profile 20 1. Strategy and Analysis 20 2. Organizational Profile 21 3. Report Parameters 21 4. Governance, Commitments, and Engagement 22 5. Management Approach and Performance Indicators 24 Economic 25 Environmental 27 Social: Labor Practices and Decent Work 30 Human Rights 32 Society 36 Product Responsibility 39 Version 3.1 1 RG Sustainability Reporting Guidelines Preface Sustainable Development and the Transparency Imperative The goal of sustainable development is to “meet the The urgency and magnitude of the risks and threats needs of the present without compromising the ability to our collective sustainability, alongside increasing of future generations to meet their own needs.”1 As choice and opportunities, will make transparency key forces in society, organizations of all kinds have an about economic, environmental, and social impacts important role to play in achieving this goal. a fundamental component in effective stakeholder relations, investment decisions, and other market Yet in this era of unprecedented economic growth, relations. To support this expectation, and to achieving this goal can seem more of an aspiration than communicate clearly and openly about sustainability, a reality. As economies globalize, new opportunities a globally shared framework of concepts, consistent to generate prosperity and quality of life are arising language, and metrics is required. It is the Global though trade, knowledge-sharing, and access to Reporting Initiative’s (GRI) mission to fulfil this need technology. However, these opportunities are not always by providing a trusted and credible framework available for an ever-increasing human population, for sustainability reporting that can be used by and are accompanied by new risks to the stability of organizations of any size, sector, or location. the environment. Statistics demonstrating positive improvements in the lives of many people around the Transparency about the sustainability of organizational world are counter-balanced by alarming information activities is of interest to a diverse range of stakeholders, about the state of the environment and the continuing including business, labor, non-governmental burden of poverty and hunger on millions of people. organizations, investors, accountancy, and others. This This contrast creates one of the most pressing dilemmas is why GRI has relied on the collaboration of a large for the 21st century. network of experts from all of these stakeholder groups in consensus-seeking consultations. These consultations, One of the key challenges of sustainable development together with practical experience, have continuously is that it demands new and innovative choices and ways improved the Reporting Framework since GRI’s founding of thinking. While developments in knowledge and in 1997. This multi-stakeholder approach to learning technology are contributing to economic development, has given the Reporting Framework the widespread they also have the potential to help resolve the risks credibility it enjoys with a range of stakeholder groups. and threats to the sustainability of our social relations, environment, and economies. New knowledge and innovations in technology, management, and public policy are challenging organizations to make new choices in the way their operations, products, services, and activities impact the earth, people, and economies. 1 World Commission on Environment and Development. Our Common Future. Oxford: Oxford University Press, 1987, p.43. 2 © 2000-2011 GRI Sustainability Reporting Guidelines RG Overview of Sustainability Reporting Orientation to the GRI Reporting The Purpose of a Sustainability Report Framework Sustainability reporting is the practice of measuring, All GRI Reporting Framework documents are developed disclosing, and being accountable to internal and using a process that seeks consensus through dialogue external stakeholders for organizational performance between stakeholders from business, the investor towards the goal of sustainable development. community, labor, civil society, accounting, academia, ‘Sustainability reporting’ is a broad term considered and others. All Reporting Framework documents are synonymous with others used to describe reporting on subject to testing and continuous improvement. economic, environmental, and social impacts (e.g., triple bottom line, corporate responsibility reporting, etc.). The GRI Reporting Framework is intended to serve as a generally accepted framework for reporting on A sustainability report should provide a balanced an organization’s economic, environmental, and social and reasonable representation of the sustainability performance. It is designed for use by organizations of performance of a reporting organization – including any size, sector, or location. It takes into account the both positive and negative contributions. practical considerations faced by a diverse range of organizations – from small enterprises to those with Sustainability reports based on the GRI Reporting extensive and geographically dispersed operations. Framework disclose outcomes and results that occurred The GRI Reporting Framework contains general and within the reporting period in the context of the sector-specific content that has been agreed by a wide organization’s commitments, strategy, and management range of stakeholders around the world to be generally approach. Reports can be used for the following applicable for reporting an organization’s sustainability purposes, among others: performance. • Benchmarking and assessing sustainability The Sustainability Reporting Guidelines (the performance with respect to laws, norms, codes, Guidelines) consist of Principles for defining report performance standards, and voluntary initiatives; content and ensuring the quality of reported information. It also includes Standard Disclosures made • Demonstrating how the organization influences up of Performance Indicators and other disclosure and is influenced by expectations about items, as well as guidance on specific technical topics in sustainable development;G3 Reporting and Framework reporting. • Comparing performance within an organization and between different organizations over time. H ow to R es and Gu e ipl id p nc an o ri c r P e t S t a Reporting n S e d c a Framework s t r l o d o t r c r D S to o i u s o p p c r e p lo P R s le u o m re t s t e a n h ts W Figure 1: The GRI Reporting Framework Version 3.1 3 RG Sustainability Reporting Guidelines Indicator Protocols exist for each of the Performance Orientation to the GRI Guidelines Indicators contained in the Guidelines. These Protocols The Sustainability Reporting Guidelines consist of provide definitions, compilation guidance, and other Reporting Principles, Reporting Guidance, and Standard information to assist report preparers and to ensure Disclosures (including Performance Indicators). These consistency in the interpretation of the Performance elements are considered to be of equal in weight and Indicators. Users of the Guidelines should also use the importance. Indicator Protocols. Part 1 – Reporting Principles and Guidance Sector Supplements complement the Guidelines Three main elements of the reporting process are with interpretations and guidance on how to apply the described in Part 1. To help determine what to report Guidelines in a given sector, and include sector-specific on, this section covers the Reporting Principles of Performance Indicators. Applicable Sector Supplements materiality, stakeholder inclusiveness, sustainability should be used in addition to the Guidelines rather than context, and completeness, along with a brief set of in place of the Guidelines. tests for each Principle. Application of these Principles with the Standard Disclosures determines the topics Technical Protocols are created to provide guidance on and Indicators to be reported. This is followed by issues in reporting, such as setting the report boundary. Principles of balance, comparability, accuracy, timeliness, They are designed to be used in conjunction with the reliability, and clarity, along with tests that can be used Guidelines and Sector Supplements and cover issues to help achieve the appropriate quality of the reported that face most organizations during the reporting information. This section concludes with guidance for process. reporting organizations on how to define the range of Orientation to the Reporting Guidelines entities represented by the report (also called the ‘Report Boundary’). Options for Reporting Guidance for Defining Report Content INPUT Principles for Defining Report Content INPUT Principles for Ensuring Report Quality INPUT Principles and Guidance Guidance for Report Boundary Setting INPUT Standard Disclosures Standard Profile Management
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