How to Use the GRI Guidelines in Conjunction with ISO 26000
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GRI and ISO 26000: How to use the GRI Guidelines in conjunctionThe Amsterdam Global Conference with on Topics Topics Topics May 7-9 2008 Topics Topics Topics ISO 26000Topics Topics Topics SustainabilityTrends Reporting Today: The Readers’ Verdict Reporting Reporting Practices Practices Trends Trends Reporting Reporting Reporting Reporting GRI Research & Development GRI Research & Development Series Practices GRI Research & Development Series Practices Practices Practices UpdatedTools with linkage tables for GRI’s G3 and G3.1 Guidelines Tools Tools GRI Research & Development GRI Research & Development GRI Research & Development Series This document is freely available to download atGRI Research & Development Series www.globalreporting.org Tools GRI Research & Development Series Tools GRI Research & Development Series Tools ToolsTools Tools Topics Topics Topics Topics Reporting Practices Topics Topics Reporting Topics Reporting Practices Practices GRI Research & Development Series Topics Topics Trends Tools Trends GRI Research & Development Series GRI Research & Development Series GRI Research & Development Trends Trends Tools GRI Research & Development Tools Trends Trends Tools GRI Research & Development GRI Research & Development Tools GRI Research & Development Tools GRI Research & Development Tools Tools Tools The Amsterdam Global Conference on May 7-9 2008 Sustainability Reporting Today: The Readers’ Verdict About GRI’s Research and Development Publication Series Copyright This document is copyright-protected by Stichting GRI’s research and development program supports Global Reporting Initiative (GRI). The reproduction GRI’s commitment to the continuous improvement and distribution of this document for information of its Reporting Framework by investigating and/or use in preparing a sustainability report challenging issues around reporting and innovating is permitted without prior permission from GRI. new ways to apply the GRI Reporting Framework in However neither this document nor any extract conjunction with other standards. from it may be reproduced, stored, translated, or transferred in any form or by any means (electronic, Publications in the GRI Research and Development mechanical, photocopies, recorded, or otherwise) Series are presented in three categories: for any other purpose without prior written permission from GRI. Research on implications of reporting related to subjects such as biodiversity Global Reporting Initiative, the Global Reporting Topics and gender Initiative logo, Sustainability Reporting Guidelines, Tracking of reporting practices, and GRI are trademarks of the Global Reporting implementation of the GRI Reporting Initiative. Reporting Framework and assessing new scenarios © 2011 GRI Practices ISBN: 978-90-8866-041-2 Guidance for using the GRI Reporting GRI Research & Development Framework in combination with other Tools standards This document, GRI and ISO 26000: How to use the GRI Guidelines in combination with ISO 26000, falls under the ‘Tools’ category. 2 © 2010 GRI The Amsterdam Global Conference on May 7-9 2008 Sustainability Reporting Today: The Readers’ Verdict The Global Reporting Initiative The third generation of GRI’s Reporting Guidelines The Global Reporting Initiative (GRI) is a network- is available in two versions: G3 and G3.1. Published based non governmental organization that aims to in March 2011, the G3.1 Guidelines contain drive sustainability and Environmental, Social and expanded guidance for reporting on human Governance (ESG) reporting. GRI produces the world’s rights, gender, and local community issues. most widely used sustainability reporting framework to enable this drive towards greater transparency. This updated version of GRI and ISO 26000 features The framework, incorporating the ‘G3 Guidelines’, sets linkage tables for both the G3 and G3.1 Guidelines. out the principles and indicators that organizations can use to measure and report their economic, environmental, and social performance. GRI is committed to continuously improving and increasing the use of the Guidelines, which are freely available to the public.. GRI was founded in the USA in 1997 by CERES and the United Nations Environment Program (UNEP) and was originally based in Boston, Massachusetts. In 2002, GRI moved its central office to Amsterdam, where the Secretariat is currently located. GRI also has regional ‘Focal Points’ in Australia, Brazil, China, India and the USA. GRI and ISO 26000: How to use the GRI Guidelines in conjunction to with ISO 26000 GRI and ISO 26000: How With thanks to the following contributors: Paul Hohnen & William Blackburn, GRI experts on the ISO 26000 Working Group Topics Design Series: Tuuli Sauren, INSPIRIT International Communications, Sustainable Design and promotion group Reporting Practices 1 GRI Research & Development GRI Research and Tools Development Series The Amsterdam Global Conference on May 7-9 2008 Sustainability Reporting Today: The Readers’ Verdict 2 © 2010 GRI The Amsterdam Global Conference on May 7-9 2008 Sustainability Reporting Today: The Readers’ Verdict Table of Contents Introduction 4 ISO and GRI Guidance on the reporting process 5 Linkage Table: GRI G3 Guidelines and ISO 26000 7 Linkage Table: GRI G3.1 Guidelines and ISO 26000 16 GRI and ISO 26000: How to use the GRI Guidelines in conjunction to with ISO 26000 GRI and ISO 26000: How Topics Reporting Practices 3 GRI Research & Development GRI Research and Tools Development Series The Amsterdam Global Conference on May 7-9 2008 Sustainability Reporting Today: The Readers’ Verdict Introduction This publication helps to relate the social Framework, which is created through an responsibility (SR) guidance in ISO 26000 to international multi-stakeholder, consensus-based reporting guidance provided by GRI. In particular, process2. this publication aims to help companies and other organizations that follow the GRI Guidelines By using the GRI Framework in conjunction with the to prepare their reports to understand how GRI new ISO guidance, reporters will have a practical reporting Aspects and Indicators are related to ISO set of tools to measure and report on their social 26000 clauses. responsibility policies and practices. The ISO guidance on social responsibility1 emphasizes the value of public reporting on Extract from ISO 26000 Clause 7.5 Box 15 – social responsibility performance to internal Reporting on Social Responsibility and external stakeholders, such as employees, “An organization should at appropriate intervals local communities, investors and regulators. report about its performance on social responsibility This emphasis represents an important level of to the stakeholders affected.” international attention to the issue of reporting, and is aligned with GRI’s mission to make disclosure on “In reporting to its stakeholders, an organization should include information about its objectives economic, environmental, and social performance and performance on the core subjects and relevant common practice. issues of social responsibility it should describe how and when stakeholders have been involved in the Although ISO 26000 does not offer guidance on SR organization’s reporting on social responsibility. An performance reporting, the ISO 26000 content does organization should provide a fair and complete cover a very similar range of topics to that in the GRI picture of its performance on social responsibility, Reporting Guidelines. The ISO guidance provides a including achievements and shortfalls and the ways in structure for companies to organize their activities, which the shortfalls will be addressed.” which can then be measured and presented in the company’s report. “Publication of a social responsibility report can be a valuable aspect of an organization’s activities on GRI has actively participated in the international social responsibility.” multi-stakeholder ISO 26000 development process from the start. GRI supports the recognition this Extract from ISO 26000 Clause 7.6.2 – Enhancing guidance gives to the positive contribution that the credibility of reports and claims about social businesses and other organizations can make responsibility through improved practices, to ensure a sustainable “[One way] to enhance the credibility of reports… future for all. [is to] make reports about performance on social responsibility comparable both over time, and GRI provides the most suitable Guidelines to with reports produced by peer organizations’ and support organizations interested in reporting ‘reporting conformance to the reporting guidelines of on the topics covered by ISO 26000 as part of its an external organization.” comprehensive Sustainability Reporting 2 See Framework Development Process: 1 ISO 26000: http://www.iso.org/iso/social_responsibility. http://www.globalreporting.org 4 © 2010 GRI The Amsterdam Global Conference on May 7-9 2008 Sustainability Reporting Today: The Readers’ Verdict ISO and GRI Guidance on the reporting process 1. Determining which Topics to Report Similarly, ISO 26000 calls for reports to present a “complete picture of [the organization’s] Stakeholder Inclusiveness and Materiality performance on social responsibility”9 and GRI’s ISO 26000 recognizes that to be credible, social Principle of Completeness provides meaning for responsibility reports should not only be responsive that. to stakeholder concerns, but should also address the “relevant and significant issues” of the GRI’s Reporting Principles of Materiality, organization3 , and the document provides some