how the electronic industry citizenship linking up...

LINKING UP EICC WITH GRI

How the Electronic Industry Citizenship

Coalition’s (EICC®) Code of Conduct

aligns with the GRI G4 Sustainability

Reporting Guidelines

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About ISOS Group

ISOS Group is a Global Reporting Initiative (GRI) Certified Training Partner and a CDP Silver Education and Training Partner in the U.S.

Website: www.isosgroup.com

© 2014 ISOS Group 02 http://www.isosgroup.com/research/GRI-EICC

Publication Date: June, 2014

CONTENTS

03/ 05/ 12/ 13/ 14/ 20/ 20/ 21/

The linkage table (listing all GRI indicators and linkages to corresponding EICC Code principles) can be downloaded for a fee at:

http://www.isosgroup.com/research/GRI-EICC

22/ 24/ 26/

1. Intro

2. GRI- EICC Comparison

2.1 GRI summary

2.2 EICC summary

2.3 Purpose

2.4 Users and programs

2.5 Commitment to supply chain wide sustainability

2.6 Sustainability performance assessment

2.7 Tools and resources

2.8 Annual reporting

2.9 Sustainability categories

3. GRI-EICC Synergies

3.1 Linkage table

4. Case Studies

4.1.Dell Inc.

4.2 IBM Corp.

4.3 Intel Corp.

4.4 Qualcomm Inc.

5. Resources & Glossary of Terms

06/ 07/ 07/ 08/ 09/ 09/ 10/ 10/11/12/


DISCLAIMER

ISOS Group, LLC has produced this document in association with numerous professionals who have lent their time and expertise to providing feedback during the development process. Though this document is intended to be used much like Global Reporting Initiative’s (GRI’s) linkage docu-ments * , it has not been endorsed by the Global GRI. As ISOS Group is a leading GRI Certified Training Partner in the United States and a trusted service provider, the group is well positioned to serve the market as a resource point.

Therefore, it is with great hope that professionals following both the Electronic Industry Citizenship Coalition’s (EICC’s) Code of Conduct and GRI stan-dards will use this document as a reference point when aligning efforts and packaging performance measures in a single communication piece. Rec-ommended changes or questions should be made directly to ISOS Group at: [email protected]

ACKNOWLEDGEMENTS

ISOS Group would like to thank the industry expert reviewers, for their valuable insight during the development of this document. As this document was developed to better serve practitioners, it is only through their input that this document has come into fruition. We are grateful to the aca-demic institutions, corporations and independent consultants serving this industry who partnered with us during this process.

We would also like to thank Susty Pacific for their coordination and involvement in helping set the tone for this linkage series.

*GRI linkage documents offer guidance on how to use the GRI

Sustainability Reporting Framework in combination with other

reporting standards. find out more about GRI linkage documents:

https://www.globalreporting.org/reporting/reporting-support/

reporting-resources/linkage-documents/Pages/default.aspx

RESEARCH TEAM:

Alexandru Georgescu , ISOS Group Nancy Mancilla, ISOS Group Shenan Boit, ISOS Group

INDUSTRY EXPERT REVIEWERS AND CONTRIBUTORS:

Aaron Witham Aimee Siegler Biz Eischen Linda Qian Marina Rota Molly Gavin Suzanne Hilker Tonie Hansen

GRI G4-EICC 4.0 2014


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The impetus for developing a document that identifies synergies between EICC and GRI was the result of requests from numerous

professionals who attended the GRI Certified Sustainability Reporting Courses offered by ISOS Group, a GRI-Certified Training Partner

in the United States. This document aims to help facilitate a greater understanding of how GRI relates to the EICC Code of Conduct,

and it provides a planning tool for organizations to more easily track and disclose their sustainability performance.

About The Global Reporting Initiative (GRI)

The GRI is a network based nonprofit organization that produces the world’s most widely used sustainability reporting framework.

The GRI Guidelines are used by corporate businesses, public agencies, nongovernmental organizations, industry groups, small en-

terprises, municipal governments and other entities as a basis for providing transparency in sustainability reporting in the areas of

economic, environmental, social and governance performance.

The Guidelines are continuously being developed and improved through a unique multi-stakeholder consultative process, one involv-

ing representatives from reporting organizations and report information users around the world. First published in 2000 and then

revised in 2002 and 2006, the current Guidelines in use are referred to as the GRI G4 Guidelines, released in 2013. To learn more

visit: https://www.globalreporting.org/

About The Electronic Industry Citizenship Coalition (EICC)

The EICC was founded in 2004 by eight major electronics companies to improve operating efficiency and to raise levels of responsi-

bility for social, ethical and environmental impact in the global electronics supply chain. First, the coalition established the EICC Code

of Conduct. The Code provides social, environmental and ethical guidelines for members to follow throughout their supply chain. To

remain relevant, the Code is reviewed and updated every three years. The current Code is version 4.0, released in 2012.

EICC member companies span the globe and membership is open to electronic manufacturers, software firms, Information and Com-

munication (ICT) firms and manufacturing service providers, including contracted labor, that design, market, manufacture or provide

electronic goods or other materials or services to ICT firms. As of September 2013, more than 80 companies and their suppliers par-

ticipate. Adopting the EEIC Code of Conduct, EEIC members show a commitment to consistently operating with social, environmental

and economic responsibility. To learn more visit: http://www.eicc.info/

Background Note



01 IntroBoth the GRI’s Reporting Framework and the EICC’s Code of Conduct enable organiza-

tional leaders and managers to address sustainability through comprehensive per-

formance guidelines. The GRI Guidelines take a broad approach to sustainability and

stakeholders by focusing on operations within various industries, while the EICC focuses

specifically on sustainability relating to the electronics supply chain.

GRI and the EICC strive to keep their sustainability

guidelines meaningful in today’s business climate by

applying a multi-stakeholder consultative process

that reviews and updates their respective sustain-

ability principles and guidelines and associated in-

dicators.

The EICC Code is reviewed and updated every three

years. The current Code — version 4.0 — was re-

leased in 2012. Of 116 proposed changes, 18 were

approved and implemented. Changes included 4

entirely new provisions and 14 updates to existing

ones. These provisions enhance EICC members’

commitment to their management systems, ethics,

health and safety, and labor standards. Code version

4.0 is more expansive than previous versions. It is

also more closely aligned with the GRI Guidelines

than previous versions.

GRI launched the G4 in May 2013 to address sustain-

ability data requirements in a more straightforward

and user friendly manner. The G4 provides a de-

tailed framework for reporters to convey the organi-

zation’s impacts, goals and performance to a diverse

group of stakeholders. In addition, the G4 broadens

the organization’s impact assessment in the supply

chain, by addressing its ability to manage economic,

environmental and social risks throughout.

This new supply chain focus supports the EICC Code

in a way not seen before — as the Code weighs

heavily on supply chain management.

For the purpose of this linkage report, the content

from the GRI G4 and the EICC Code of Conduct 4.0

will be compared since these versions are more

aligned than the previous. EICC members will find

the G4 Guidelines most useful when crafting their

GRI reports or when comparing data associated with

GRI- or EICC-based audits.

INDUSTRY SPECIFIC FOCUS

When reporting, organizations should include all in-

dicators that are material to their business. Report-

ers may also reference disclosures found within GRI’s

Sector Supplements to further tailor disclosures re-

lating to the operating environment of a particular

sector. Currently, there is no sector supplement that

addresses the electronics industry as a whole.

The EICC and its Code focus exclusively on the elec-

tronics industry. Membership is open to electronic

manufacturers, software firms, ICT firms, and elec-

tronic manufacturing service providers. Members

from these sectors form work groups and task forces

to update the Code.



02 GRI-EICC Comparison

2.1 GRI SUMMARY

The nonprofit, GRI, regularly coordinates updates of

the Sustainability Reporting Guidelines, voluntarily

used for reporting by over 6,200 organizations around

the world.

GRI-based sustainability reporting documents consist

of principles, guidelines, and other resources, such as

Sector Supplements, that organizations can use to re-

port non-financial performance. Reporting requires re-

sponses to general standard disclosures and the iden-

tification, prioritization, and validation of more specific

disclosures.

GRI-based reporting is still voluntary in most of the

world; it does not require any third-party certification,

checklist, or fees submitted to the GRI Secretariat.

Organizations are encouraged to produce reports —

according to defined GRI reporting principles — for

boundary setting, defining content, and ensuring qual-

ity. Reports can be labeled as GRI “In Accordance” as

long as they follow a process and they contain certain

features, such as a determination of reporting level,

met disclosure requirements, and a Content Index.

The GRI Content Index allows readers to determine

where required GRI content, disclosures on manage-

ment approach (DMA), and key performance indica-

tors (KPIs), are located throughout the report and

other sources.

Reports are not audited by GRI, though GRI offers

a Level Check service for reports issued under the

G3.1 Guidelines through December 31, 2015 and a

Materiality Matters Check for those referencing the G4

Guidelines.

Furthermore, organizations have the opportunity to

receive external assurance from independent third-

parties, thus adding credibility to their sustainability

reports. Scope of external assurance arrangements

may vary, though they typically include a thorough

review of report content, management and key data

points. If external assurance was sought, then a final

statement from the assurance provider must accom-

pany the sustainability report and be made available

to all readers.


72% [+]

[+]

2.2 EICC SUMMARY

The EICC is a coalition of the world’s leading electronics

companies that share tools and practices to improve

efficiency and social, ethical and environmental re-

sponsibility in the global electronics supply chain. Par-

ticipation in the membership-based EICC is voluntary,

and open to various industry supply chain entities. Cur-

rently, more than 65 companies are directly participat-

ing and sharing the EICC’s standards with their supply

chain.

To gain membership into the EICC, electronics compa-

nies must complete an application, provide a commit-

ment letter, publically acknowledge their membership

status, pay annual dues, and more important, agree to

abide by all EICC bylaws and strive towards compliance

with the EICC Code of Conduct.

Through their membership, companies are given re-

sources and issue-specific tools to improve critical cor-

porate responsibility performance. Issue-specific tools

and resource areas include assessment, capability

building, environmental sustainability, minerals extrac-

tion, and a validated audit process.

These tools and resources are designed to encourage

and empower companies to uphold the elements of

the EICC Code. Compliance with the code is expected

to occur over an established timeline.

The EICC Code details the appropriate business stan-

dards for ethics, environmental management, labor

values and worker health across the supply chain.

The Code focuses on a total of five areas of sustainabil-

ity: Labor, Health and Safety, Environmental, Ethics and

Management Systems. Each area is broken down into

comprehensive principles that serve as a checklist of

performance norms.

There are 38 key principles. When fully implemented,

the Code ensures worker safety and fairness, environ-

mental responsibility, and business efficiency.

In 2011, 80% of the S&P 500 companies have not published a sustainability report. In 2012, our analysts reported that just over half (53%) of the S&P 500 companies published a sustainability report. Of the S&P 500 companies

published a Sustainability Report in 2013


2.3 PURPOSE

GRI’s Reporting Framework was developed to assist

companies and organizations articulate the economic,

environmental and social dimensions of their activities,

products and services. It provides guidance for disclos-

ing information and improving transparency about the

reporting agency’s sustainability practices. The GRI

Guidelines do not outline best practices or make sug-

gestions for how an organization should behave.

The EICC Code establishes sustainability and supply

chain principles that EICC members and their suppliers

should uphold. The standards presented in the Code

go beyond legal compliance and draw on internation-

ally recognized best practices. Organizations adopting

the Code use it to help guide their — and their suppli-

ers’ — behavior. It is not used as a tool for presenting

information.

2.4 USERS AND PROGRAMS

GRI’s guidance documents are available to all organiza-

tions around the world so that they may create simi-

larly structured and detailed economic, environmental

and social sustainability reports.

Thousands of companies and groups across all sectors,

regardless of size or location, have published reports

that have adopted some or all of the GRI Reporting

Framework and Guidelines. Reporters come in all

forms, including multinational corporations, nonprofit

organizations, municipalities, and many more types

of organizations. For example, reporters are building

contractors, food producers, transportation services,

banks, airports, cities, textiles producers, electronics

manufacturers, health service providers, universities,

and so forth.

To begin the reporting process, organizations set up a

reporting cycle that includes a materiality assessment,

stakeholder engagement, data collection, and commu-

nication. Data can be used to shape company strategy

and policy in order to improve performance. GRI tools

are available online at no cost.

GRI- Certified Trainings, sustainability consultants, and

report writers are available to help streamline the re-

porting and management process. These resources are

optional and come at a cost, depending on location,

timing, demand and depth of the reporting project.


In 2013, our analysis shows 72% of the S&P 500 companies published in some form a sustainability or responsibility (or “citizenship”) report.

Source: Governance & Accountability Institute

http://www.ga-institute.com


The EICC is a coalition of the world’s leading electron-

ics companies. Electronics manufacturers, software

firms, ICT firms, and electronics manufacturing service

providers may join the coalition through an application

process. When accepted, the company is required to

pay annual dues based on their yearly revenue.

New members are called Applicant Members. After

two years of meeting Applicant Member require-

ments, a business can attain Full Member status. Only

Full Members are given voting rights in the Coalition.

Full Members are required to adopt and demonstrate

progress toward compliance to the EICC Code for their

own facilities and those of their major suppliers. How-

ever, all EICC members, regardless of status, are en-

couraged to uphold the Code.

Membership can be terminated at any time upon fail-

ing to pay dues, violating the Bylaws, forfeiture, and/or

injury to the reputation of the EICC as determined by

the Board of Directors.

The GRI Framework and the EICC Code are both avail-

able online for download at no cost. All organizations

and companies are invited to implement the principles

established within the frameworks without member-

ship or reporting obligations.

2.5 COMMITMENT TO ORGANIZATION-WIDE SUSTAINABILITY AND SUPPLY CHAIN IMPROVEMENTS

Reporters who choose to implement the GRI sustain-

ability reporting process tend to already have in place a

commitment to a greater set of overarching principles,

such as the United Nations Global Compact’s ten prin-

ciples or the EICC Code of Conduct.

But the GRI’s “Principles for Defining Report Content”

and “Principles for Defining Report Quality” facilitate a

transformation in systems-thinking when implement-

ed.

A GRI-based report communicates an organization’s

performance in key areas across the entire organiza-

tion. The results in the report allow management and

stakeholders to have a more in-depth understanding of

the overall sustainability performance, creating great-

er accountability, and action toward reducing negative

impacts.

EICC supports its members and their respective sup-

pliers in abiding and implementing principles embed-

ded in the EICC Code. Full Members are required, at

minimum, to have their first-tier suppliers acknowl-

edge and implement the Code. First-tier suppliers are

the companies that supply parts and materials directly

to the manufacturer. Capability building is encouraged

through training and knowledge development both in-

house and along the supply chain. Further stakeholder

engagement and ongoing dialogue is seen as key to

improving social and environmental conditions in the

supply chain.

Progress toward sustainability is determined through

the performance of the individual business and the

performance of their major suppliers. First-tier sup-

pliers that are audited are also expected to have their

suppliers acknowledge the code, with this expectation

included in the VAP audit process.

2.6 SUSTAINABILITY PERFORMANCE ASSESSMENT

GRI-based reporting organizations determine the re-

porting period for which they plan to publish, although

it is typically annual or biennial and aligned to a fiscal

or calendar year.



Capturing data and reporting annually supports a sus-

tainable benchmarking process and helps to regulate

the corrective measures needed to achieve strategic

business and operational goals. Furthermore, the ma-

teriality assessment conducted by organizations on the

frontend of the reporting process serves to catalyze

the periodic expansion of initiatives aimed at mitigat-

ing impacts.

EICC members assess their ability to meet the Code

of Conduct principles by completing self-assessments,

applying established EICC tools such as templates and

dashboards, and using the EICC Validate Audit Process

(VAP). The Self-Assessment Questionnaire can be used

annually while the VAP can occur every other year.

Companies apply these tools using different timeta-

bles, depending on their supplier risk.

For example, companies that are considered as “high-

risk suppliers” will use the tools much more often than

those considered as “low-risk suppliers” in order to im-

prove their business performance and meet the expec-

tations established in the Code.

The EICC provides tools to ensure compliance with the

Code and to help companies report progress if they so

choose. Using an Enablon-managed platform called

EICC-ON, suppliers load their SAQ data into the sys-

tem, allowing them and their EICC-member customer

to evaluate risk and determine whether a VAP audit is

required. Updates are required periodically to ensure

that the data available is current.

2.7 TOOLS AND RESOURCES

The GRI G4 has two documents; Part 1, “Reporting

Principles and Standard Disclosures” and Part 2, the

“Implementation Manual” that guides both new and

veteran reporters through the details of crafting their

report.

Reporting organizations can better tailor disclosures

by utilizing the appropriate Sector Supplements that

address issues specific, or relevant to, that industry.

GRI offers additional support with standard templates

and checklists, training workshops, certified software

and tools, in addition to other GRI publications, such

as Linkage documents that cover relevant reporting is-

sues on the global scene.

To help its members to perform in the most effective,

responsible manner and to uphold the Code, EICC pro-

vides issue-specific tools and general informational

resources. Separate from the Code, these tools were

designed to guide and inform members on how to up-

hold Code expectations.

Issue-specific tools and resources include:

• Assessments – risk assessments, self-assess-

ment questionnaire, and audit process;

• Capability Building – training and knowledge

development programs offered for long-term improve-

ments in the supply chain;

• Environmental Sustainability – a checklist of

environmental benchmarks and environmental report-

ing initiatives (for example, CDP, PAS 2050, ISO 14065);

• Minerals Extraction – extractive reports and

conflict minerals reporting templates, dashboards,

programs and research reports

• Validated Audit Process – a model for auditing

social and environmental responsibility in the ICT sup-

ply chain.

© 2014 ISOS Group 10 © 2014 ISOS Group 11 http://www.isosgroup.com/research/GRI-EICC


Intro2.8 ANNUAL REPORT CONTENT

Within the GRI, the General Standard Disclosures cover

Strategy and Analysis, Organizational Profile, Identified

Material Aspects and Boundaries, Stakeholder Engage-

ment, Governance and Ethics & Integrity. All organiza-

tions applying GRI’s Reporting Framework — regard-

less of size or sector — are required to report on these

areas.

The Principles for Defining Report Content guide de-

cisions for what to report on. Once determined, Dis-

closures on Management Approach (DMAs) are to be

crafted at the Aspect level prior to engaging in efforts

to mitigate circumstances associated with Key Perfor-

mance Indicators (KPIs). The Principles for Ensuring Re-

port Quality then help reporters to strengthen claims

for better stakeholder assessment and decision-mak-

ing.

In 2008, EICC began producing an Annual Report to in-

form members and stakeholders of updates on organi-

zational governance standards and to outline progress

of key issues-based programs. For example, the 2012

Annual Report (published in September 2013) de-

scribed key governance changes that occurred in 2012,

and offered insight into the EICC's work via the lens

of three strategic objectives: developing supply chain

capabilities, collaborating on key issues and engaging

external stakeholders.

The Annual Report helps members guide and unify

their work in supply chain capabilities development

and external stakeholder engagement. It also provides

them with support in order to facilitate problem solv-

ing and collaborate on key issues.

Organizations can also use EICC-provided tools and re-

sources, such as self assessments, reporting templates,

dashboards, and validated audits to determine individ-

ual performance. It is important to realize that the EICC

Code is not a framework for reporting; it is a guideline

that outlines CSR performance and related compliance

policies.

2.9 CATEGORIES

The GRI Framework comprises three categories — Eco-

nomic, Environmental and Social, which is divided into

four subcategories: Labor, Human Rights, Society and

Product Responsibility. Each subcategory, referred to

as “Aspects” are further broken down into 91 detailed

indicators. Reporters are not required to report on all

91 indicators; rather, they select and report only on in-

dicators that are most relevant to their business and

industry and of interest to their stakeholders.

Organizations that report “In Accordance” to only the

essential elements of a sustainability report and at

least one key performance indicator for each mate-

rial aspect, will fulfill the criteria for so-called “Core”

level. Organizations that address all indicators associ-

ated with material Aspects, while disclosing their orga-

nization’s strategy and analysis, governance and ethics

extensively, will fulfill the criteria for the “Comprehen-

sive” level.

There are five categories, or topic sections, associated

with the EICC Code — Labor, Health and Safety, Envi-

ronment, Ethics and Management Systems. Each cate-

gory is further broken down into 38 different elements.

Nearly each one of these elements can be linked to cri-

teria in the GRI indicators, as seen in the tables below.

Members of the EICC are expected to uphold all 38 ele-

ments of the Code.



03 GRI-EICC SynergiesBy effectively linking the GRI G4 and the EICC Code, a company producing an annual

sustainability report will experience a higher quality, more efficient reporting process.

Both initiatives require players to detail performance in the areas of the environment,

business ethics, health and safety, management systems, and labor practices. Much

of the required information is synergistic and may be used when committing to both

initiatives.

As the electronics industry continues to grow, it

becomes more and more important to understand

the environmental and sustainability relevant impacts

that electronic production has globally. The materials

used in the electronics supply chain production are

numerous and found throughout the world, often in

developing countries. Companies within the electron-

ics industry embracing sustainability must be vigilant

about their labor practices, how they source raw ma-

terials and how they mitigate environmental damages

globally.

Electronics companies may take proactive steps to se-

curing sustainability in their business practices and in

their supply chains by abiding to the EICC Code and

by adopting the GRI Framework. By embracing both,

companies can efficiently address risk while position-

ing themselves at the forefront of sustainable corpo-

rate practices. The EICC Code focuses on raising sus-

tainability production standards, and the GRI enables

companies to increase the level of transparency during

production. A company can improve its sustainability

standards and its ability to look at their overall supply

chain impact by using both the EICC Code and the GRI

G4 framework.

3.1 LINKAGE TABLE

The linkage table below compares the components in

the GRI’s G4 Guidelines with the EICC Code of Conduct.

It identifies where overlaps exist and allows reporters

to use, or adapt, the same information when they are

conducting their sustainability assessments. The left

column of this table lists the EICC Code of Conduct top-

ics and clauses, while the right column identifies the

GRI G4 Sector Supplements that contain information

that is similar in scope or content.

Under the GRI G4 Indicators, there is a column on the

left labeled “Highly Related”; one in the center, “Relat-

ed”; and one to the right, “Slightly Related.” GRI indica-

tors in the Highly Related column are indicators that

are almost identical to the EICC Code’s corresponding

principle. GRI indicators listed under “Related” are in-

dicators that contain much of the same (but not identi-

cal) information as the EICC Code’s corresponding prin-

ciple. And GRI indicators listed under “Slightly Related”

are indicators that may or may NOT contain informa-

tion related to the corresponding EICC Code principle,

depending on the organization’s activities.


EICC CODE SECTION: LABOR

The linkage table (listing all GRI indicators and linkages to corresponding EICC Code

principles) can be downloaded for a fee at: http://www.isosgroup.com/research/GRI-EICC.

GRI-EICC linkage table-1

EICC-GRI alignment

EICC CODE OF CONDUCT V 4.0 GRI G4 GENERAL AND SPECIFIC STANDARD DISCLOSURES

Level of Correlation HIGHLY RELATED RELATED SLIGHTLY RELATED

1. Freely Chosen Employment G4-HR6 G4-HR10G4-HR11

G4-10

2. Child Labor Avoidance G4-HR5 G4-HR10G4-HR11

G4-10

3. Working Hours G4-LA14G4-LA15G4-LA16

4. Wages and Benefits G4-EC5G4-LA13

G4-EC3G4-LA2

G4-LA14G4-LA15G4-LA16

5. Humane Treatment G4-LA14G4-LA15G4-LA16

6. Non -Discrimination G4-HR3 G4-HR10G4-HR11

7. Freedom of Association G4-LA4 G4-HR10G4-HR11






EICC CODE SECTION: HEALTH AND SAFETY

EICC-GRI alignment



1. Occupational Safety G4-LA5G4-LA6G4-LA7G4-LA8

2. Emergency Preparedness G4-EC2

3. Occupational Injury and Illness G4-LA6

4. Industrial Hygiene G4-LA6

5. Physically Demanding Work G4-LA5G4-LA6G4-LA7G4-LA8

6. Machine Safeguarding - - -

7. Sanitation, Food and Housing G4-LA5


EICC CODE SECTION: ENVIRONMENT




EICC-GRI alignment



1. Environmental Permits and Reporting

G4-EN29 G4-EN34

2. Pollution Prevention and Resource Reduction

G4-EN2 G4-EN6G4-EN7

G4-EN10G4-EN13G4-EN19G4-EN27G4-EN31

3. Hazardous Substances G4-EN25

4. Wastewater and Solid Waste G4-EN22G4-EN23

5. Air Emissions G4-EN15 G4-EN16G4-EN17G4-EN18G4-EN19G4-EN20G4-EN21

6. Product Content Restrictions G4-EN29G4-EN34G4-PR3G4-PR4






EICC CODE SECTION: ETHICS

EICC-GRI alignment



1. Business Integrity G4-SO3G4-SO4G4-56

G4-SO5G4-57G4-58

2. No Improper Advantage G4-SO3G4-SO4G4-SO5

G4-SO6

3. Disclosure of Information G4-2G4-34 to G4-55

DMA *

4. Intellectual Property G4-PR6G4-PR7

5. Fair Business, Advertising and Competition

G4-37G4-PR3G4-PR4G4-PR6G4-PR7G4-SO7

6. Protection of Identity G4-58

7. Responsible Sourcing of Minerals G4-LA14G4-LA15G4-HR10

G4-HR4G4-HR5G4-HR6

8. Privacy G4-PR8

9. Non-Retaliation G4-57G4-58


EICC CODE SECTION: MANAGEMENT SYSTEM




EICC-GRI alignment



1. Company Commitment DMA *

2. Management Accountability and Responsibility

G4-34

3. Legal and Customer Requirements

G4-SO8G4-PR2G4-PR4G4-PR5G4-PR7G4-PR9

G4-EN29

4. Risk Assessment and Risk Management

G4-2 G4-44G4-45G4-46G4-47

5. Improvement Objectives G4-1

6. Training G4-LA9G4-LA10G4-HR2

G4-EN31G4-SO4

7. Communication G4-HR2G4-EN31G4-SO4

G4-26G4-LA9

G4-LA11G4-HR2G4-HR7G4-SO4G4-PR3G4-PR7DMA *



EICC CODE SECTION: MANAGEMENT SYSTEM




EICC CODE SECTION: MANAGEMENT SYSTEM (continued)

EICC-GRI alignment



8. Worker Feedback and Participation

G4-LA5

9. Audits and Assessments DMA *

10. Corrective Action Process G4-PR7G4-HR6

G4-HR11G4-SO2DMA *

G4-EN33G4-HR4G4-HR5G4-HR6G4-HR8

G4-HR11G4-LA15G4-SO2

G4-SO10G4-SO11DMA *

11. Documentation and Records G4-45

12. Supplier Responsibility G4-12 G4-EN32G4-LA14G4-HR4G4-HR5G4-HR6

G4-HR10G4-SO9G4-EC9



04 Case Studies

Dell, Inc

Dell was one of eight founding members of the EICC

during its establishment in 2004. They saw the EICC

as a tremendous opportunity to collaborate with

business partners in increasing communication,

awareness, education and standards throughout

the supply chain. Today, Dell continues to be highly

involved with EICC. Dell’s Principal Social Strategist,

Deborah Albers, sits on the EICC Board of Directors.

Since 2003, Dell has leveraged GRI Guidelines to de-

velop website content and to produce their annual

Corporate Responsibility Report. As self-reporters,

they submit their report to GRI to check for criteria

compliance and to verify the application level.

In their 2011 Corporate Responsibility Report, Dell

cites the EICC and EICC Code as the guiding forces

in their efforts to uphold human rights and social re-

sponsibility. Dell works with its suppliers to uphold

the Code, monitoring supplier performance with

both internal and EICC-based audits. From 2007 to

2011, supplier audits increased 259%, from 46 to

119. *

Dell’s audits showed that excessive working hours is

one of the most commonly seen supplier issues.

To rectify this issue, Dell joined the EICC Working

Hours Work Group to determine root causes and

solutions — not just for Dell but for the entire elec-

tronics industry.

Building on responsible sourcing, Dell takes part in

and advocates for EICC’s Conflict-Free Smelter (CFS)

Program. To alleviate human rights violations in the

mining industry, Dell has partnered with the EICC to

develop a process that tracks the lifecycle of miner-

als sourced from the Democratic Republic of Congo

— from excavation through smelter to final product.

By pairing the GRI and the Code, Dell works in a

more efficient, collaborative manner. They are able

to more effectively monitor their supply chain. They

are also able to encourage and engage others in the

electronics industry to adopt sustainable and ethical

business practices. Most important, they can pro-

vide transparency in their business performance to

highlight their successes and challenges. These high-

lights allow the electronic sector to have an open,

honest dialogue where positive change and solu-

tions are developed and implemented on a global

scale.

*Ref.: 2011 Corporate Responsibility Report. Page 6



Dell has been recognized for its success in the areas

of the environment, citizenship, supplier responsibility,

and workplace giving. Recent awards that showcase

their success in implementing the EICC Code and GRI

Guidelines include the following:

• Human Rights Campaign Corporate Equality

Index, achieving a perfect score for nine consecutive

years (2005–13) for commitment and engagement in

workplace equality;

• Covalence EthicalQuote, ranked as a “top ten”

multinational company for ethical reputation;

• Best Corporate Citizens in Government Con-

tracting, highlighted in Dell’s commitment to transpar-

ency reporting;

• FTSE4Good Index member, recognized for

meeting globally recognized corporate responsibility

standards;

• The Economic Observer’s Best Sustainabil-

ity Practice, awarded for outstanding performance in

responsible operations, use of sustainable materials,

recycling and reuse, and support of sustainable suppli-

ers;

• Interbrand Best Global Green Brands’ No. 7

spot, attained for the degree of transparency in exter-

nal reporting

• Billion Dollar Roundtable Member, reaped for

Dell’s support of minority- and women-owned busi-

nesses.

IBM Corp.

As one of the founding members of the EICC, IBM takes

its role in the coalition very seriously. IBM helped de-

velop the EICC Code of Conduct. Since then, IBM has

been continually represented in the board of direc-

tors and in multiple taskforce and work groups such as

Communication/Stakeholder Engagement, Extractives,

Validated Audit Process and the Environment.

IBM’s Supply Chain Social Responsibility Manager, John

Gabriel, currently sits on EICC’s board of directors and

is serving as the immediate past chair.

Today, IBM accepts the EICC Code as equivalent to, and

interchangeable with, its existing Supplier Conduct

Principles.

Results have been documented, among other out-

comes associated with environment, social and eco-

nomic performance, through several GRI-based re-

ports published since joining the EICC in 2004.



The application of the EICC Code is most prevalent in

IBM’s CSR Report where it discusses the supply chain

responsibility program and aggregated supply chain

audit findings.

IBM works in about 90 countries and uses more than

28,000 suppliers. Thus, they have embedded social and

environmental checkpoints across their procurement

and manufacturing process.

Supplier compliance is measured using EICC audits

and in accordance with the EICC Codes. After the au-

dit process, suppliers are required to submit a Supplier

Improvement Plan (SIP) to address audit noncompli-

ance. Audits paired with SIPs have demonstrated a

vast reduction in major and minor noncompliant find-

ings among suppliers; they have also lead to increased

safety in mineral extraction and to improved employee

and community health.

Transparent reporting and a dedication to an effective,

efficient and ethical code of business have proven re-

warding to IBM, having been recently recognized with

these and other numerous awards:

• Covalence EthicalQuote, first-ranked multina-

tional company for ethical reputation;

• CR Magazine, Runner Up for Best Corporate

Citizen for a public corporation;

• Fortune magazine, No. 5 ranked Admired

Companies globally;

• Forbes magazine, No. 27 most reputable com-

panies;

• World Environment Center’s Gold Medal for

International Corporate Achievement in Sustainable

Development;

• ISM Award for Excellence in Supply Manage-

ment

• PM100 Award, eight awards for break-

throughs in innovation and effective management

• Supplier Diversity Corporation of the Year for

accomplishments with the Disability Supplier Diversity

Program.

Intel Corp.

Intel first codified its expectations of suppliers regard-

ing human resources, environmental management,

worker safety, and business ethics in 1998. In 2004,

Intel helped form the EICC and adopted its EICC Code,

which is consistent with Intel’s own Code of Conduct

and Human Rights Principles. Intel adheres to the EICC

Code, and expects its suppliers to adhere to the Code

as well.

Intel representatives serve on the EICC board and vari-

ous committees that work to advance improvements

throughout the industry with activities including the

development of audit processes, a third-party ques-

tionnaire on anticorruption due diligence, membership

compliance standards, and tools to track assessment

data and emissions information.



Intel’s EICC representatives provide regular updates to

Intel’s internal work groups and management review

committees, ensuring that Intel’s supply chain respon-

sibility priorities align with those of the EICC.

In 2012, Intel representatives helped drive EICC work-

ing group initiatives on conflict minerals, human traf-

ficking, anti-corruption and working hours. Intel also

helped initiate a new EICC transparency task force that

is working to formulate guidance on sustainability re-

porting for EICC members.

Intel also supports initiatives that enable responsible

in-region minerals trade from the DRC. They are work-

ing with governments and NGOs to support legitimate

minerals suppliers, both independently and as part

of the EICC and the Global e-Sustainability Initiative.

Specifically, Intel is participating in the “Solutions for

Hope” pilot with AVX Corporation to source conflict-

free tantalum from the DRC.

Intel has leveraged the GRI Guidelines to prepare con-

tent for their annual Corporate Responsibility Report.

As self-reporters, they submit their work to GRI to

check for criteria and the application level required un-

der the G3.1 Guidelines.

As strong supporters of GRI, Intel is also a GRI Organi-

zational Stakeholder member, and in early 2012, Intel

requested that its top 75 suppliers publish sustainabil-

ity reports using the GRI Guidelines by the end of 2013.

To support this request, Intel partnered with the GRI to

provide training to help suppliers get started or make

improvements to their reporting practices. The free

training was made available in person and online to all

Intel suppliers.

Intel has been recognized for their success in the areas

of the environment, citizenship, supplier responsibility,

giving, and the workplace. Recent awards that show-

case their success in implementing the EICC Code and

GRI Guidelines include the following:

- Dow Jones Sustainability Indexes, listed on

the North America and World indexes (15th year);

- Corporate Knights’ Global 100 Most Sustain-

able Corporations in the World (7th year);

- Fortune magazine World’s Most Admired

Companies (ranked 1st in the industry) and Blue Rib-

bon Companies lists;

- FTSE Group. “Highly Commended” recogni-

tion in Sir Mervyn Pedelty Awards; listed on the FTS-

E4Good Index (13th year) (global);

- Corporate Responsibility magazine, 100 Best

Corporate Citizens (13th year) (U.S.);

- Ethisphere Institute, included in 2013 World’s

Most Ethical Companies;

- Human Rights Campaign, Corporate Equality

Index (10th year) (U.S.);

- AMR Research, Top 25 Supply Chains (7th

overall) (global).



As a global semiconductor and technology licensing

company that develops 3G, 4G and next-generation

wireless technologies in over 150 locations worldwide,

Qualcomm upholds an unwavering commitment to act

with integrity and responsibility in its business prac-

tices. This is reflected in Qualcomm’s corporate gover-

nance practices and in The Qualcomm Way, the com-

pany’s code of business conduct.

Governance, at Qualcomm is founded on finding pro-

gressive solutions that make its products more socially

and environmentally responsive. Their dedication to

sustainable business practices is illustrated through its

annual CSR reports: The reports highlight efforts, mile-

stones and challenges in areas like governance, ethics,

product responsibility, workplace safety, community

involvement, and environmental stewardship.

Qualcomm has been using the GRI Framework since

2006 and has continued to improve its CSR reports

level of detail and transparency each year since. More

transparent and detailed reporting corresponds to in-

creasing evaluation, data collection and knowledge,

which allows for larger and more meaningful respon-

sible business actions.

Dr. Paul E Jacobs, Chairman and CEO, states “Thinking

sustainably is also part of our innovative spirit. That’s

why we have never treated sustainability as an after-

thought or as something to be handled apart from

our core work. Instead, we’ve strived to integrate it

throughout Qualcomm—in our products, in our opera-

tions and, most importantly, in our people.” *

An example of Qualcomm’s improvements can be

seen in its supply chain management. In 2010, Qual-

comm’s CDMA Technologies (QCT) business unit (now

referred to as Qualcomm Mobile & Computing [QMC],

a business unit of Qualcomm Technologies, Inc.) began

implementing its Supplier Code of Conduct, based on

the principles outlined in the EICC Code. When policies

regarding the DRC conflict-free minerals changed, the

company began educating suppliers and advocating for

DRC conflict-free sourcing.

Qualcomm joined the EICC-Gesso Extractives Work

Group and the Public-Private Alliance for Responsible

Minerals Trade. By 2012, Qualcomm gave its supply

chain efforts a major boost by becoming an applicant

member of the EICC.

Jim Lederer, who is both the executive vice president of

Qualcomm Technologies, Inc. and the general manager

of QCT, stated that, “Qualcomm’s membership in EICC

is part of our broader commitment to social respon-

sibility, which is an important part of our corporate

culture. We strive to better our local and global com-

munities through ethical business practices, socially

empowering technology applications, educational and

environmental programs, employee diversity, and vol-

unteerism. Qualcomm is committed to being a respon-

sible, globally oriented corporate citizen.” **

*http://www.qualcomm.com/about/citizenship/reporting/2012/company/ceo-message

*http://www.qualcomm.com/instella_api/thumbnail/large/0bca0be0-eb05-012f-9abf-

12313804dc61

Qualcomm Inc.



As an applicant member of the EICC, Qualcomm gains

a voice in industry-related conversations, connects its

sustainability efforts and shares best practices with

those of similar companies, improves its ability to

achieve transparency and sustainability throughout its

supply chain and encourages its key suppliers to recog-

nize and uphold workplace rights, ethics and the envi-

ronment.

Qualcomm’s commitment to progress in sustainability

has been acknowledged by top organizations through-

out the years.

Recent awards received include the following (for a

full list of awards visit http://www.qualcomm.com /

awards):

• Barron’s, Most Respected Companies Top 50;

• CIO’s Top 100 list (for exemplifying the highest

level of operational and strategic excellence);

• ComputerWorld Magazine, Top 12 Green-IT

Organizations;

• Fortune’s magazine, “Most Admired Compa-

nies” and “100 Best Companies to Work For in Ameri-

ca” lists;

• GTSE4Good Index ranking;

• Grameem Foundation’s Humanitarian Award;

• Investor Relations Magazine, US Award for

Best Financial Reporting;

• The International Business Awards, Telecom-

munications Company of the Year, 2012;

• Newsweek, No. 42 Green Ranking among US

companies;

• UBM Electronics ACE Awards, Company of the

Year, 2012;

• Workforce Diversity, Top 50 Employers;

• Working Mother 100 Best Companies.



05 Resources & GlossaryThis section includes definitions, references, and links to resources on key terms and

concepts and organizations referenced throughout this document.

5.1 GENERAL TERMS

Environmental Social Governance (ESG): A term

used by shareholders to evaluate non-financial cor-

porate behavior. Factors that are considered include

corporate governance, sustainability activities and

organization’s ethical standpoint.

Stakeholder: Entities or individuals who may be af-

fected by an organization's activities, products, or

services; and whose actions may affect the ability

of the organization to successfully implement its

strategies and achieve its objectives. This includes

entities or individuals whose rights under law or

international conventions provide them with legiti-

mate claims via the organization. Stakeholders can

include those who are invested in the organization

(such as employees, shareholders, suppliers), as

well as those who have other relationships to the

organization (such as vulnerable groups within local

communities, civil society).

Web Link: https://www.globalreporting.org/resourceli-

brary/GRIG4-Part1-Reporting-Principles-and-Standard-

Disclosures.pdf

Sustainability Report: A report created by compa-

nies and organizations that reveals economic, en-

vironmental, social and governance performance

information. It can also be referred to as Corporate

Social Responsibility Report (CSR), Environmental

Social Governance (ESG) or Triple Bottom Line (TBL)

report.

Triple Bottom Line (TBL): A concept that expands

the “traditional” use of “bottom line” of being pri-

marily financially focused to that of also including

societal and environmental impacts. TBL is also re-

ferred to as “People, Planet, Profit” or the “Three

Pillars of Sustainability.”

5.2 EICC TERMS

EICC Annual Report: A report published every year

by the EICC that highlights priorities, accomplish-

ments and challenges and presents the future

outlook. It focuses on the EICC’s progress in imple-

menting programs designed to help members im-

prove social and environmental conditions in their

own operations and those of their supply chains.

View 2008-2011 reports:

Web Link: http://www.eicc.info/tools_and_resources03.

shtml

EICC Code of Conduct: A voluntary code that pro-

vides guidance to ensure compliance with corpo-

rate social responsibility policies in five areas: the

environment, ethics, health and safety, labor, and

management systems. Download the code:

Web Link: http://www.eicc.info/eicc_code.shtml



GRI-EICC Comparison5.3 GRI TERMS

Accuracy: A GRI reporting principle that states that

a GRI report should include information that is suf-

ficiently accurate and detailed for stakeholders to

assess the organization's performance.



Disclosures.pdf

Aspect: A term used in the GRI Guidelines that refers

to a list of material topics covered by these guidelines.



Disclosures.pdf

Balance: A GRI reporting principle that states that

a GRI report should reflect positive and negative

aspects of the organization's performance to create a

reasonable assessment of overall performance.



Disclosures.pdf

Clarity: A GRI reporting principle stating that, when

producing a GRI report, the reporting organization

should make information available in a manner that is

understandable and accessible to stakeholders using

the report.



Disclosures.pdf

Completeness: A GRI reporting principle stating that

a GRI report should include coverage of material

Aspects and their boundaries, sufficient to reflect sig-

nificant economic, environmental, and social impacts,

and to enable stakeholders to assess the organiza-

tion's performance for the reporting period.

Web Link: https://www.globalreporting.org/resourcelibrary/

GRIG4-Part1-Reporting-Principles-and-Standard-Disclosures.

pdf

Comparability: A GRI reporting principle stating that,

when developing a GRI report, the reporting organiza-

tion should select, compile, and report information

consistently. The reported information should be pre-

sented in a manner that enables stakeholders to ana-

lyze changes in the organization's performance over

time, and that could support analysis relative to other

organizations. Web Link:

https://www.globalreporting.org/resourcelibrary/GRIG4-

Part1-Reporting-Principles-and-Standard-Disclosures.pdf

Comprehensive Option: A GRI “In Accordance” op-

tion that builds on the basic core “In Accordance”

requirements while expanding the scope of the

report through additional disclosures on strategy and

analysis, governance, and ethics, and integrity. It also

requires more extensive communication on sustain-

ability performance by requiring the reporting of all

indicators related to an identified material aspect.



Disclosures.pdf

Content Index: A tool in GRI based reports that enables

readers to gain a quick overview of the report and en-

sures easy navigation across all GRI indicators.

Core Option: A GRI “In Accordance” option that con-

tains the essential components of a sustainability

report and communicates the context in which the

reporting organization identified material impacts,

mitigation efforts, and performance for at least one

performance indicator for each selected material as-

pect.



Disclosure: A synopsis of an organization’s impact on

the environment, society and the economy, whether

positive, or negative.

Disclosures on Management Approach (DMA):

Designed to provide sustainability report users with

information on the implementation of organizational

strategy and provide context for reported indicators

and performance trends.

Web Link: https://www.globalreporting.org/reporting/g4/

g4-developments/g4-working-groups/Pages/Disclosure-on-

Management-Approach.aspx

Externally Assured or External Assurance: GRI reports

can be externally assured by pursuing third-party

external assurance of report content and quality.

This helps protect the interest of stakeholders and

provides a level of comfort to key decision makers so

they know the information they are using for business

decisions is reliable and in full compliance with the

relevant reporting frameworks.

Web Link: http://isosgroup.com/external-assurance/

Framework: A standardized approach to sustainability

reporting that encourages transparency and consisten-

cy in order to make information useful and credible to

markets and society.

General Standard Disclosures (GSD): A description of

the organization and reporting process. Disclosures

are applicable to all organizations preparing sustain-

ability reports. Depending on the organization's

choice of “In Accordance” option, the organization has

to identify the required GSDs to be reported.



pdf

Global Reporting Initiative (GRI): A global nonprofit

organization that develops and publishes guidelines

for reporting on economic, environmental, social, and

governance performance (i.e., sustainability perfor-

mance).

Web Link: https://www.globalreporting.org/

GRI Aspects: Activities and policies of the reporting

organization that reflect the organization’s significant

economic, environmental and social impacts or play an

important role in stakeholder decision making.

GRI Categories: Reports consist of three main disclo-

sure groupings — namely Economic, Environmental

and Social.

GRI G3 and GRI 3.1: Sustainability reporting frame-

works preceding the G4 Guidelines. For more informa-

tion or to download these guidelines:

Web Link: https://www.globalreporting.org/reporting/

G3andG3-1/Pages/default.aspx

GRI G4: The newest version of the Global Reporting

Initiative Reporting Framework, released in May 2013.

It was designed to help reporters prepare sustainabil-

ity reports with a focus on “materiality,” or in other

words, the organization’s most critical sustainability-

related issues. For more information on the G4:


Pages/default.aspx

To download the Implementation Manual and/or the

Reporting Principles and Standard Disclosures Guide:


Pages/default.aspx

GRI Indicators: Included in GRI reports to provide

information on the economic, environmental, and

social performance or impacts of an organization. Also

referred to as “performance indicators,” “key perfor-

mance indicators,” or “KPIs.”




GRI Sustainability Reporting Guidelines: Provides

reporting principles, standard disclosures, and an

implementation manual for the preparation of sus-

tainability reports by organizations, regardless of their

size, sector, or location.


Pages/default.aspx

Impact(s): A term used in the GRI Guidelines, that un-

less otherwise stated, refers to significant economic,

environmental, and social impacts that are positive,

negative, actual, potential, direct, indirect short term,

long term, intended, or unintended.



pdf

Implementation Manual: Part 2 of the GRI G4

Guidelines. Provides examples on how to apply GRI

reporting principles, how to prepare the reporting

information to be disclosed, and how to interpret the

various concepts in the GRI Guidelines. References to

other sources, a glossary and general reporting notes

are also included. Organizations should consult the

implementation manual when preparing a sustainabil-

ity report.


GRIG4-Part2-Implementation-Manual.pdf

In Accordance: A term stating that a sustainability

report is “In Accordance” with GRI, and it meets the

requirements of the Core or Comprehensive options

in the GRI G4 Guidelines.



pdf

Indicator: Provides information on the eco-

nomic, environmental, and social performance

or impacts of an organization related to its ma-

terial Aspects. Each aspect in the GRI Guide-

lines includes a set of defined indicators.



pdf

Linkage Documents: GRI’s guidance on how to use the

GRI Sustainability Reporting Framework in combina-

tion with other reporting standards.

Web Link: https://www.globalreporting.org/reporting/

reporting-support/reporting-resources/linkage-documents/

Pages/default.aspx

Material Aspect(s): Aspects defined by the GRI that

reflect an organization’s significant economic, environ-

mental and social impacts; or substantively influ-

ence the assessments and decisions of stakeholders.



pdf

Materiality: A GRI reporting principle that states that

a GRI report should cover aspects that 1) reflect the

organization's significant economic, environmental,

and social Impacts or 2) substantively influence the

assessments and decisions of stakeholders.



pdf

Principles for Defining Report Content: Defines the

process that should be used to identify the content

that a GRI report should cover by considering the

organization's activities, impacts, and the substantive

expectations and interests of its stakeholders. Prin-

ciples include stakeholder inclusiveness, sustainability

context, materiality, and completeness.



pdf



Principles for Defining Report Quality: Guides choices

to ensure the quality of information in sustainability

reports. Principles include balance, comparability, ac-

curacy, timeliness, clarity, and reliability.



pdf

Reliability: A GRI reporting principle that states that,

when producing a GRI report, the reporting organi-

zation should gather, record, compile, analyze, and

disclose information and processes used in the prepa-

ration of a report in a way that they can be subject

to examination and that establishes the quality and

materiality of the information.



pdf

Reporting Principles: Defined by GRI to achieve trans-

parency in sustainability reporting and are designed

to be applied by all organizations when preparing a

sustainability report. The Principles are divided into

two groups: 1) Principles for Defining Report Content,

and 2) Principles for Defining Report Quality.



pdf

Reporting Principles and Standard Disclosures:

Part 1 of the GRI G4 Guidelines. Contains reporting

principles, standard disclosures, and the criteria to be

applied by an organization to prepare its sustainability

report “In Accordance” with the Guidelines. Defini-

tions of key terms are also included.



pdf

Sector Supplement: GRI sector-specific reporting

guidance that includes versions of the GRI Guidelines

tailored for various sectors.

Web Link: https://www.globalreporting.org/REPORTING/

SECTOR-GUIDANCE/Pages/default.aspx

Specific Standard Disclosure (SSD): Information on

the organization's management and performance

related to material Aspects.



pdf

Stakeholder Inclusiveness: A GRI reporting principle

stating that, when producing a GRI report, the report-

ing organization should identify an organization’s

stakeholders, and explain how it has responded to

their reasonable expectations and interests.



pdf

Standard Disclosure: Disclosures included in GRI re-

ports that communicate an organization’s sustain-

ability impacts, strategy, management, and approach.

There are two different types of GRI Standard Disclo-

sures: General Standard Disclosures and Specific Stan-

dard Disclosures.

Sustainability Context: A GRI reporting principle that

states that a GRI report should present an organiza-

tion's performance in the wider context of sustainabil-

ity.



pdf

Timeliness: A GRI reporting principle that states that,

when producing a GRI report, the reporting organiza-

tion should report on a regular schedule so that infor-

mation is available in time for stakeholders to make

informed decisions.



About ISOS Group

ISOS Group is a leading sustainability services agency with big project experience that blends a passion for sustain-ability reporting with clients who make a difference. We specialize in GRI, GRESB and CDP sustainability reporting, external assurance of CSR reports and verification of greenhouse gas (GHG) emissions and climate data.

ISOS Group is a Global Reporting Initiative (GRI) Certified Training Partner and a CDP Silver Education and Training Partner in the U.S.

Website: www.isosgroup.com

Publication Date: June, 2014