gri guidelines for assurance of sustainability reports
TRANSCRIPT
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GRI Guidelines for assurance of
sustainability reports: Fortune Global
500 list 2010 analyses
Renzo Mori Junior
PhD Student, University of Southern Queensland
March 2012
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Outline
Aims of the Presentation
Literature review
Methodology
Situation of the Global Fortune 500 (2010)
Recommendation
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Aims of the Presentation
Discuss current situation of the assurance process;
Present percentage of organisations issuing a
sustainability report, following the GRI framework and
including an external assurance;
Assess whether organisations which follow GRI’s
guidelines tend to adopt an assurance process;
Provide suggestions to enhance transparency and to
contribute toward improvement of the current
assurance practices for GRI sustainability reports.
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Literature Review
Voluntary and not regulated in a majority of
countries;
Different assurance providers providing different
types of assurance services with different types of
assurance statements;
Some stakeholders are not able to identify those
differences and question the benefits of the
assurance process in the way it has been provided.
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Methodology
Analyses of the organisations listed on the Global
Fortune 2010 official website;
Sustainability reports which:
Contain social and environmental performance;
Information in English;
Issued by corporative, holding or global organisations’ representatives.
16 organisations were excluded from the analyses, resulting in a sample of 484.
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Sustainability Reports
All the sample provided some type of information
regarding environmental and/or social performance;
15% (71)
85%(413)
Without formal report With formal report
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GRI Framework
85% with formal Sustainability Report
58%(240)
42%(173)
GRI Framework Without GRI Framework
85%(413)
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Assurance Process
42%(173)
58%(240) 57%
(137)
43%(103)
With Assurance Without Assurance
9%(15)
91%(158)
With Assurance Without Assurance
Without GRI Framework
GRI Framework
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Type of Assurance Providers
0%
10%
20%
30%
40%
50%
60%
Accountants Consul tants Mixed Specia l is t
W i th GRI 58% 27% 5% 9%
Without GRI 40% 13% 0% 47%
80
6
37
2
7
13
7
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General Conclusions
GRI recommends the use of external assurance;
Organisations which follow the GRI framework tend
to have their sustainability report assured;
GRI plays an important role in the assurance
process;
GRI could suggest the use of a content index to
provide users with a quick overview of what has been
analysed during the assurance process.
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Recommendation
Example of how the content index could be used
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Authors Contacts
Renzo Mori Junior (PhD Student)
Prof. Peter Best (Supervisor)
Prof. Julie Cotter (Supervisor)