Scribd
Upload
170 views17 pages

Corporate Sustainability Reporting Guide

The document discusses sustainability reporting for businesses. It defines sustainability reporting as reports published by companies about their economic, environmental and social impacts. These reports should provide useful information to stakeholders. The Global Reporting Initiative (GRI) framework is presented as a leading standard for sustainability reporting. GRI's mission is to make sustainability reporting standard practice for all organizations. The GRI G4 guidelines provide metrics for companies to measure and report their sustainability performance across economic, environmental and social impacts.

Uploaded by

Oana P
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
170 views17 pages

Corporate Sustainability Reporting Guide

The document discusses sustainability reporting for businesses. It defines sustainability reporting as reports published by companies about their economic, environmental and social impacts. These reports should provide useful information to stakeholders. The Global Reporting Initiative (GRI) framework is presented as a leading standard for sustainability reporting. GRI's mission is to make sustainability reporting standard practice for all organizations. The GRI G4 guidelines provide metrics for companies to measure and report their sustainability performance across economic, environmental and social impacts.

Uploaded by

Oana P
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
  • Sustainability Overview
  • What is Sustainability?
  • The Impact on Business
  • Communicating Sustainability Commitment
  • Why Do Companies Report on Sustainability?
  • How Do Companies Report on Sustainability?
  • What is GRI?
  • GRI G4 Guidelines

Sustainability

What Does It Mean For Business?

Sustainability

is the ability to continue a


defined behaviour indefinitely.

What is Sustainability?

The Impact on Business

sustainability report is a report published by a


company or organization about the economic,
environmental and social impacts caused by its
everyday activities.

Corporate

sustainability reporting should deliver


information in such a way that it provides decision
making value to investors, customers, employees
and other relevant groups who have a stake in the
company or who are in some way affected by the
companys actions.

How Can a Company Communicate


Their Commitment to Sustainability?

Paragraph

47 of the Rio+20 outcome document, The


Future We Want, highlights the important role of
corporate sustainability reporting as a key element to
improving the private sectors contribution to
sustainable development by creating a standard of
accountability and transparency. Calling on companies
to consider integrating sustainability information into
their reporting cycle, paragraph 47 encourages
enhanced action on corporate sustainability reporting
and builds on previous UN summit commitments for
corporate environmental and social responsibility and
accountability.

Why Do Companies Report on


Sustainability?

Research

based response
UNEP response

Why Do Companies Report on


Sustainability?

By

adhering to a Sustainability Reporting


Framework e.g. DJSI, GRI, CDP.

How Do Companies Report on


Sustainability?

The

Global Reporting Initiative (GRI) is a


leading organization in the sustainability
field. GRI promotes the use of
sustainability reporting as a way for
organizations to become more sustainable
and contribute to sustainable
development.

What is GRI?

GRI's

mission is to make sustainability


reporting standard practice for all
companies and organizations. Its
Framework is a reporting system that
provides metrics and methods for
measuring and reporting sustainabilityrelated impacts and performance.

What is GRIs Mission?

G4

is the fourth generation of the Sustainability


Reporting Guidelines and was produced as part of
GRI's commitment to continuous development.
GRI reviewed its Sustainability Reporting
Guidelines periodically, to provide the best and
most up-to-date guidance for effective
sustainability reporting.
G4 was designed to be applicable for all
organizations, large and small, across the world.

GRI G4 Guidelines

Economic

performance
Market presence
Indirect economic impacts
Procurement practices

G4 Guidelines - Economic

Materials
Energy
Water
Biodiversity
Emissions
Effluents

and waste
Products and services
Compliance
Transport
Overall
Supplier environmental assessment
Environmental grievance mechanisms

G4 Guidelines - Environmental

Employment
Labour/management

relations
Occupational health and safety
Training and education
Diversity and equal opportunity
Equal remuneration for women and men
Supplier assessment for labour practices
Labour practices and grievance
mechanisms

G4 Guidelines - Social
Labour Practices and Decent Work

Investment
Non-discrimination
Freedom

of association and collective bargaining


Child labour
Forced or compulsory labour
Security practices
Indigenous rights
Assessment
Supplier human rights assessment
Human rights grievance mechanisms

G4 Guidelines Human Rights

Local

communities
Anti-corruption
Public policy
Anti-competitive behaviour
Compliance
Supplier assessment for impacts on
society
Grievance mechanisms for impacts on
society

G4 Guidelines - Social
Society

Customer

health and safety


Product and service labelling
Marketing communications
Customer privacy
Compliance

G4 Guidelines - Social
Product Responsibility

https://

[Link]/standards/g4/Pag
es/[Link]

Further Reading

Sustainability What Does It Mean For Business?
What is Sustainability? Sustainability is the ability to continue a defined behaviour indefinitely.
The Impact on Business…
How Can a Company Communicate Their Commitment to Sustainability? A sustainability report is a report published by a compa
Why Do Companies Report on Sustainability? Paragraph 47 of the Rio+20 outcome document, The Future We Want, highlights the
Why Do Companies Report on Sustainability? Research based response (http://blog.lnsresearch.com/blog/bid/204398/What-Motiva
How Do Companies Report on Sustainability? By adhering to a Sustainability Reporting Framework e.g. DJSI, GRI, CDP.
What is GRI? The Global Reporting Initiative (GRI) is a leading organization in the sustainability field. GRI promotes the
What is GRI’s Mission? GRI's mission is to make sustainability reporting standard practice for all companies and organizat
GRI G4 Guidelines G4 is the fourth generation of the Sustainability Reporting Guidelines and was produced as part of GRI's

You might also like