g3: de nieuwe generatie gri richtlijnen: sns/dhv/vbdo ... · global reporting initiative 7e seminar...
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NanoMuscle, Inc Confidential
Global Reporting Initiative
7e SeminarDuurzaamheidsverslaglegging
SNS/DHV/VBDOUtrecht, 27 oktober, 2005
Teresa Fogelberg
G3: de nieuwe generatie GRI richtlijnen:Innovatie en gebruikersvriendelijkheid
Waar staan we metduurzaamheidsverslagen wereldwijd? Waar staan we metduurzaamheidsverslagen wereldwijd?
• Meer dan 1600 bedrijven
• 52% van Global 250 (Fortune)
• 33% van N100 in 16 landen
Groeiende trendGroeiende trend
Source: KPMG: International Survey of Corporate Responsibility Reporting 2005
0100200300400500600700800900
1000
1998 1999 2000 2001 2002 2003 2004 2005
GRI toepassingGRI toepassing
735+
GRI in de wereldGRI in de wereld
August, 2005
702Total
48Oceania
97Northern America
27Latin America
341Europe
157Asia
32Africa
Number ofreportersRegion
42 Nederlandse GRI gebruikers42 Nederlandse GRI gebruikers
ABN AMRO Holding N.V.AchmeaAEGON N.V.Akzo Nobel Nederland B.V.Amsterdam WaterleidingASN BankAVEBECorus Staal B.V.Crown Van GelderCSMDouwe Egberts NederlandDow BeneluxDSM N.V.ENCIFortis Bank N.V.Global Reporting Initiative (GRI)Gulpener BierbrouwerijHeineken International B.V.HEMAING Groep N.V.KLM Royal Dutch AirlinesKPNNederlands Inst Zuidelijk Afrika (NiZa)
NumicoNuonNutreco Holding N.V.Oce N.V.Philips InternationalRabobank GroepRSDB Holding BVSchiphol GroupShell International B.V.SNBSNS Reaal GroepStora Enso Berhuizer MillTotal NederlandTNTTranspaRAbility B.V.Triodos BankVodafone NederlandVBDO Association of Investors for Sustainable DevelopmentWolters KluwerWaterschap Hollandse Delta
Sector SupplementsSector Supplements
Publieke sector
Mijnbouw en metalen
NGOs en stichtingenTour operators
Voeding en detailhandelEnergie voorzieningFinanciele services (Sociaal) & Financiele services (Milieu)
Olie en gasKleding en textielTelecommunicatie
InformaticaLogistiek en transportAuto industrie
PipelineIn ontwikkelingPilots, door TAC gezien
MKB handboekMKB handboek
Multi-stakeholderVoor en door MKBsMondiaal toepasbaar
22 Nederlandse OS22 Nederlandse OS
ABN AMRO Holding N.V. BECO Groep b.v. DHV Sustainability Advisory Group Eco Systems BV Forte & Balance BV Good Company Heineken International B.V. Humanist Committee on Human Rights (HOM) ING Groep N.V. NuonOake Communications
Philips International Pré Consultants Rabobank GroepShell International B.V. Standaert Financieel Advies Stichting Milieukeur TNT TranspaRAbility B.V. Triodos Bank Triple Value Strategy Consulting VBDO Association of Investors for Sustainable Development
Guideline improvements:PrinciplesIndicatorsProtocols
Easier to use:Select relevant indicatorsIndicate GRI application levelMeet investor needsReport on adopted Codes and Norms
Guidelinesand
Supplements
Reference
E.g.: Technical Protocols
Services
E.g: Learning support
123
G3: Better Guidelines, more supportG3: Better Guidelines, more support
GRI fundamentalsGRI fundamentals
Free Public GoodFree Public GoodFree Public Good Voluntary NetworkVoluntary NetworkVoluntary Network
Continuous Continuous Continuous ImprovementImprovementImprovement
GlobalGlobalGlobal
MultiMultiMulti---stakeholder stakeholder stakeholder processprocessprocess
UniversalUniversalUniversal
Overview: the GRI FrameworkOverview: the GRI Framework
National Annexes (post G3)
G3 Guidelines
Sector Supplements
Principles
Indicators
GRI policies and protocols
Guidelinesand
Supplements
Reference
E.g.: Technical Protocols
Services
E.g: Learning support
123
G3 Guidelines: Robust and user-friendlyG3 Guidelines: Robust and user-friendly
Guidelines
Feed back aan ons:Feed back aan ons:
Make G3-Reports more:
RelevantComparableAuditablePerformance focusedUniversal
Make G3-Guidelines :
More user-friendlyThe common reporting framework
Reporting principles Reporting principles Innovation: 3 | Owner: RPWGStart Finish
What to report on:RelevanceSustainability focusCompletenessStakeholder engagement
Ensuring quality info:ComparabilityAccuracyAuditabilityTimelinessClarityBalance
The reporter’s navigation system:
Transparent relevance selectionTransparent relevance selectionInnovation: 3 | Owner: RPWGStart Finish
Available indicators
EN.1: aaa bbb ab ccem anme nmrEN.2: aaa bbb ab ccem anme nmrEN.3: aaa bbb ab ccem anme nmrEN.4: aaa bbb ab ccem anme nmrEN.5: aaa bbb ab ccem anme nmrEN.6: aaa bbb ab ccem anme nmr
HR1: aaa bbb ab ccem anme nmrEN.7: aaa bbb ab ccem anme nmr
HR2: aaa bbb ab ccem anme nmrHR3: aaa bbb ab ccem anme nmrHR4: aaa bbb ab ccem anme nmrHR5: aaa bbb ab ccem anme nmr
Focused set
EN.1: aaa bbb ab ccem anme nmrEN.2: aaa bbb ab ccem anme nmrEN.3: aaa bbb ab ccem anme nmrEN.4: aaa bbb ab ccem anme nmrEN.5: aaa bbb ab ccem anme nmrEN.6: aaa bbb ab ccem anme nmr
HR1: aaa bbb ab ccem anme nmrEN.7: aaa bbb ab ccem anme nmr
HR2: aaa bbb ab ccem anme nmrHR3: aaa bbb ab ccem anme nmrHR4: aaa bbb ab ccem anme nmrHR5: aaa bbb ab ccem anme nmr
Achieving comparabilityAchieving comparability
Policies/CommitmentsIndicators
Narrative
Yes / No Measurements
Indicators: Performance focusIndicators: Performance focus
Commitments
Policies
Procedures
Goals
Targets
Complete set of Technical ProtocolsComplete set of Technical Protocols
Innovation: 2 | Owner: IWG
Start Finish
Specifications:DefinitionsScopeCompilation methodsOther resources
Application levelApplication levelInnovation: 5 | Owner: RPWG
Start Finish
2002 Guidelines
G3 Guidelines
Register your reportRegister your report
FullFull HighHigh MedMed LiteLite
Request to inform GRI
GRI checks In-Accordance claims
Step 1:
Step 2: (optional)
Step 3: (optional)
Request a GRI CheckRequest a GRI Check
Strengthening assurabilityStrengthening assurability
Recommendation
Indicators
Principles Report Qualities
Data Measurement
Assure
Investor Utility:U = F +A (C)
Coverage (critical mass of reports)
Functionality (comparable, material, sectoral)
Accessibility (concise, digital format (XBRL))
Utility for Financial Sector=
x
+
Utility for investorsUtility for investorsInnovation: 7 | Owner: ICG
Start Finish
Common reporting frameworkCommon reporting framework
Commitment Platforms Common results platform
G3 ServicesG3 Services
Principlesand
Indicators
Background
E.g.: Technical Protocol
s
Services
E.g: Learning support
123
ServicesFocus on services:
Membership program
GRI on-line
Report registration
“GRI inside”
Learning
Knowledge certification
G3 Launch: wereldwijde conferentieG3 Launch: wereldwijde conferentie
4 – 6 october 2006, Amsterdam1200 deelnemers, media, zij-evenementen : bedrijven, Ams. stad, universiteitenConferentie Committee
Ideeën en sponsors welkom !
Een open samenwerkingEen open samenwerking
Gebruik de GRI RichtlijnenMaak een duurzaamheidsrapportDeel uw ervaringenNeem deel aan het GRI netwerkWordt/blijf OrganisationalStakeholderSponsor G3
www.globalreporting.org