GRI Training Program

globalreporting.org

The Certified Training Program gives you knowledge of the GRI Guidelines and reporting to

facilitate their use within your organization. The current GRI Certified Training Partners

for United States of America are listed below. If you are interested in attending the Certified

Training Courses or Modules, please contact the Training Partners.

GRI G4 Exam The GRI G4 Exam allows sustainability professionals to demonstrate their knowledge of the G4 Guidelines and the GRI Reporting Process, enhancing their credibility and reputation in the sustainability field. If you have attended one of GRI’s Certified Training Courses or Training Modules, you are eligible to take the G4 Exam.

BrownFlynn

ISOS Group

ERM

BSD Consulting

Boston College

Deloitte

sasb.org

Fundamental of Sustainability Credential

The Value of the FSA Credential

The FSA Credential is designed for professionals who benefit from understanding the link between material sustainability information and a company’s financial performance. The majority of test takers are professionals in investment analysis, consulting, and sustainability.

The first exam – Level I – focuses on principles and emerging practices.

The second exam – Level II – focuses on application and analysis.

LEVEL I

Learn how sustainability factors impact financial performance

Understand the legal context for material sustainability information

Gain a common language to describe the materiality of sustainability information to finance,

legal, and accounting professionals

LEVEL II

Learn how industry-specific sustainability information can inform corporate strategies or

investor recommendations

Gain the skills needed to evaluate corporate performance on sustainability factors

ghginstitute.org

Individual Courses and Diplomas

Our work involves educating on the basics of GHG accounting, auditing and management, training professionals to meet the highest standards of expertise and ethical conduct, and conducting forward-looking research into critical GHG measurement, reporting, and verification (MRV) issues.

The Greenhouse Gas Management Institute’s programs are globally recognized and used by the United Nations and other leading organizations to train their staff.

Courses are self-paced and offered online. An internet connection is required Begin the course when it’s convenient for you Courses are interactive and include voluntary exercises and quizzes to help you learn Institute faculty and staff monitor classes and participate in discussions Purchase exams and take them when you’re ready If you pass exams, you may earn a Certificate of Proficiency or Diploma credential

Credentials:

The GHG Management Institute offers two educational credentials:

A Certificate of Proficiency is awarded to those who successfully pass an exam for a specific course

A Diploma represents the completion of a full curriculum of courses and their associated exams

<IR> Training Programme

integratedreporting.org

The <IR> Training Programme aims to develop individuals’ skills and build capacity for

organizations to implement an Integrated Reporting process based on the International

Integrated Reporting Framework. The IIRC has developed a model based on learning outcomes,

which specifies levels of competence to be achieved through <IR> Training.

The Training Partners selected in the first phase of the <IR> Training Programme are considered Foundation Partners. They come from a variety of categories such as consulting companies, associations, academic institutes and training providers. The following is a list of the current Foundation Partners and where they are licensed to offer <IR> Training.

Association of Chartered Certified Accountants (ACCA) Global

Black Sun Plc UK, Republic of Ireland and Singapore

BSD Consulting Global

Useful Publications

Sustainability Accounting

August 2016

Bibliography

Ceres. (2014). Cool Response: The SEC and Corporate Climate Change Reporting. Boston: Ceres.

Clark, D. (2011, September 16). A complete guide to carbon offsetting. The Guardian.

Cohen, E. (2014, January 21). thoughts and insights social and environmental responsibility and

sustainability reporting. Retrieved August 2016, from http://csr-reporting.blogspot.com:

http://csr-reporting.blogspot.com/2014/01/gri-vs-iirc-vs-sasb-round-nine-all-lose.html

Deloitte. (2015). Thinking Allowed: Materiality. Retrieved from Deloitte Web site:

http://www.deloitte.com

European Commission. (2013). EU Emissions Trading System (EU ETS). European Parliament.

European Parliament. (2014, Octobober 22). Directive 2014/95/EU as regards disclosure of non-financial

and diversity information by certain large undertakings and groups. Retrieved from European

Commission: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014L0095

G4 Sustainability Reporting Guidelines: Implementation Manual. (2013). Retrieved from Global

Reporting Initiative: www.globalreporting.org

G4 Sustainability Reporting Guidelines: Reporting Principles and Standard Disclosures. (2013). Retrieved

from Global Reporting Initiative: www.global reporting.org

Global Reporting Initiative. (2013). Sustainability Topics for Sectors: what do stakeholders want to know?

Global Reporting Initiative. Retrieved from https://www.globalreporting.org

Global Reporting Initiative. (2014). Trends in External Assurance of Sustainability Reports. Retrieved from

https://www.globalreporting.org/

Global Reporting Initiative. (2015). Sustainability and Reporting Trends 2025: Preparing for the future.

Global Reporting Initiative. Retrieved from https://www.globalreporting.org

Intergovernmental Panel on Climate Change. (2007). Climate Change 2007: the Physical Science Basis.

New York: The Cambridge University Press.

International Integrated Reporting Council. (2013, December). The International (IR) Framework.

Retrieved from International Integrated Reporting Council: www.theiirc.org

KPMG International. (2015, November). The KPMG Survey of Corporate Responsibility Reporting 2015.

Retrieved December 2015, from KPMG:

http://www.kpmg.com/cn/en/issuesandinsights/articlespublications/pages/kpmg-survey-of-

corporate-responsibility-reporting-2015-o-201511.aspx

KPMG International GRI, UNEP, Center for Corporate Governance in Africa. (2016). Carrots & Sticks:

Global trends in sustainability reporting regulation and policy.

Sustainability Accounting Standards Board. (2013). Conceptual Framework. San Francisco: Sustainability

Accounting Standards Board. Retrieved from http://www.sasb.org/approach/conceptual-

framework/

The Greenhouse Gas Protocol. (2013). The Greenhouse Gas Protocol: A Corporate Accounting and

Reporting Standards, Revised edition. Retrieved June 2016, from www.ghgprotocol.org

United Nations. (1998). Kyoto Protocol to the United Nations Framework Convention on Climate Change.

United Nations Environment Programme. (2015). Evaluating National Policies on Corporate

Sustainability Reporting. United Nations Environment Programme. Retrieved from

http://www.unep.org

Useful Books

Sustainability Accounting

August 2016

Bibliography

Bebbington, J., Unerman, J., & O'Dwyer, B. (Eds.). (2014). Sustainability Accounting and Accountability

(2nd ed.). New York: Routledge.

Berners-Lee, M. (2011). How Bad Are Bananas? Vancouver, Canada: Greystone Books, D&M Publishers.

Brockett, A., & Rezaee, Z. (2012). Corporate Sustainability. Hoboken, New Jersey: Wiley.

Eccles, R., & Krzus, M. P. (2015). The Integrated Reporting Movement. Hoboken, New Jersey: Wiley.

Franchetti, M. J., & Apul, D. (2013). Carbon Footprint Analysis. Boca Raton, Florida: CRC Press, Taylor &

Francis Group.

Grant, N. S. (2008). The Pocket Idiot's Guide to Your Carbon Footprint. New York : Penguin.

Herriott, S. R. (2016). Metrics for Sustainable Business. New York: Routledge.

Hopwood, A., Unerman, J., & Fries, J. (Eds.). (2010). Accounting for Sustainability. London: Earthscan.

Jones, S., & Ratnatunga, J. (Eds.). (2012). Contemporary Issues in Sustainability Accounting, Assurance

and Reporting. Bingley, UK: Emerald Group Publishing Limited.

The Worldwatch Institute. (2013). Is Sustainability Still Possible? Washington, DC: Island Press.