presentation fogelberg & murphy 060317 - … · 1 the draft gri guidelines host: lifting the...
TRANSCRIPT
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THE DRAFT GRI GUIDELINES
HOST:
Lifting the Curtain on G3
Presenters:
James Murphy
Teresa Fogelberg
Sneak Peeks
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Thank you and welcome
Many thanks to our host and sponsor:
FEESpecial Welcome to GRI Organizational Stakeholders:
ABB Ltd – Bayer - Enablon – InBev - Shell –TNT - Sd3 - ValQuest
More about OS on www.globalreporting.org/os
Sneak Peeks
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CSR reporting on the rise
Source: KPMG International Survey of CSR Reporting 2005
Nature of CSR reportinghas changed
Source: KPMG International Survey of CSR Reporting 2005
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% of top 100 companieswith separate report
Source: KPMG International Survey of CSR Reporting 2005
% of companies withseparate report (top 100)
Source: KPMG International Survey of CSR Reporting 2005
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Mentioned businessdrivers
How KPMG seesthe future for CR
Source: KPMG International Survey of CSR Reporting 2005
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CSR – cultural impactin different regions
Future trends
• StandardisationAn accelerating shift towards common formats for non-financial reporting
• ConsolidationA shake-out of concepts, content and language of non-financial reporting
• RegulationEmergence of government mandated non-financial reporting
• IntegrationGrowing attempts to merge, or blend, much of non-financial reporting with financial reporting
* from S&P, SA and UNEP: Risk and Opportunity
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Context for development
Part 1
G3: growth in expertise
0
200
400
600
800
1000
1200
1998 1999 2000 2001 2002 2003 2004 2005 2006
790+
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G3: Savvier Stakeholders
Continuous improvement
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Ongoing cyclical process
PublicComment
Synthesis
StakeholderDialogue
StructuredFeedbackProcess
GovernanceReview
UserExperience
GuidelinesUpdate
G3: building process
SFP
Secretariat
Board and SC
PUBLIC COMMENT PERIOD !
Secretariat
TAC
Secretariat
Board & TAC
Secretariat
SC
TAC
Board OCT 5Launch
Advisory Groups
Indicators WG
Reporting Process
WG
31 March20 June
2 January2005
2004
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G3 objectives
Make G3-Reports more:RelevantComparableAuditablePerformance focused
Make G3-Guidelines :More user-friendlyThe common reporting frameworkUniversally applicable
GRI Resources
GuidelinesProtocols
Supplements
Knowledge
Certific
ation
Services and resources
Learning Support
Reports Register
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G3 Dimensions
Guiding your process:Principles
Boundaries
G3G3 Setting your content:Disclosures
Indicators
(Supplements)Preparing your report:Protocols on “how to”
Part 2
G3Guiding the Process
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Part 2: Guiding your Process
Guiding your process:Principles
Boundaries
G3G3 Standard Disclosures:Disclosure Items
Management Disclosures
Indicators
SupplementsPreparing your report:Protocols on “how to”
G3 Map
G3
Principles
Standard Disclosures
Content
Boundary
Quality
Disclosure Items
Strategy and Analysis(Risk, Opportunity Focus re whole organisation)
Organisational Profile
Report parameters
Governance, commitments, and engagement
Disclosure on Management Approach (DMA) and Performance Indicators
Economic Category
Environmental Category
Social Category
LabourHuman RightsSocietyProduct Responsibility
DMACore Perf IndicsAdd’n Perf Indics
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Reporting ProcessSu
stai
nabi
lity
issu
es
(and
cor
e in
dica
tors
)
Prin
cipl
es fo
r se
lect
ion
boun
dary
Prin
cipl
es
for q
ualit
y
REPORT
Indi
cato
rs
In context
Principles: Two Groups
What to report on:Relevance and materialitySustainability contextCompletenessInclusivity
Ensuring quality info:ComparabilityAccuracyAssurabilityTimelinessClarityBalance
The reporter’s navigation system:
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Principles: What’s New?
Each principle Self-tests
Concise definitions
Practical explanations
NEW
NEW
NEW
Your Process
Issues and Indicators
Report boundary ?
Complete ?
Relevant and material ?
Stakeholders’ views ?
Sustainability Context ?
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Example: Relevance and Materiality
The information in a report should cover issues and indicators that would substantively influence the decisions of the stakeholders using the report.
Tests:External factors such as:
Stakeholder concernsIssues reported by peersReasonably estimable emerging risks
Internal factors such as:Mission and valuesMajor risks to organizationCore competencies and link to sustainability
Report prioritizes issues
Relevance and Materiality
Relevant and Material ?
Relevant: Could be important to stakeholders.
Not relevant: Not important to stakeholders.
Material: Important for stakeholders’ knowledge and decisions.
Not material: Nice to know, but not important.
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Relevance and Materiality
Relevance and
Materiality
All
Possible
Issues
Important to report / know
Nice to report / know
Superfluous to report / know
Ensure Quality Info
accuracytimeliness assurability
balancecomparability
clarity
REPORT
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Example: Balance
The report should provide a balanced and reasonable presentation of the reporting organization’s performance
Tests:The report discloses both favourable and unfavourable results and issues.
The information in the report is presented in a format that allows users to see positive and negative trends in performance.
The emphasis on different content of the report is proportionate to the relative materiality of the issues or information.
New: Boundary Setting
High
Low
Influence --- Control
Impact
Supplier Subsidiary?
OEM JV
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Policy on Assurance
1. Recommended
2. External/independent
Assurance
Guidelines for more assurable reporting content
Guidance on assurance choices
Highest GRI reporting level: externally assured
G3
Guidance
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Part 3
G3Standard Disclosures
Part 3: Standard Disclosures
Guiding your process:Principles
Boundaries
G3G3 Standard Disclosures:Disclosure Items
Management Disclosures
Indicators
(Supplements)Compilation:Protocols on “how to”
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G3 Map
G3
Principles
Standard Disclosures
Content
Boundary
Quality
Disclosure Items
Strategy and Analysis(Risk, Opportunity Focus re whole organisation)
Organisational Profile
Report parameters
Governance, commitments, and engagement
Disclosure on Management Approach (DMA) and Performance Indicators
Economic Category
Environmental Category
Social Category
LabourHuman RightsSocietyProduct Responsibility
DMACore Perf IndicsAdd’n Perf Indics
Section 3: Standard Disclosures
strategy
managementapproach
context
performance
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Strategy and Analysis
Evolution of Indicators
G3 Indicators’ Performance focus
Factual change over time
Quantitative or qualitative, but comparable
Valuation depends on context and reader
in·di·ca·tor [n] : a number or ratio derived from a series of observed facts; can reveal relative changes as a function of time. (Princeton University)
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Evolution of Indicators
policiespolicies
2002 Indicators G3 Indicators
resultsresults
systemssystems
policiespolicies
PerformanceIndicators
PerformanceIndicators
Management Approach
Management Approach
Economics
Key concepts:Economic ValueMarket presenceIndirect impacts
New topics
Performance shift
Consolidation
Assurability
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Environment
New topics
Performance shift
Consolidation
Assurability
Key concepts:Inputs and outputsProducts and servicesTransportation
Social
New topics
Performance shift
Consolidation
Assurability
Key concepts:Decent workCore ILO ConventionsConsumer rightsProduct stewardshipSocietal responsibilities
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Indicator Protocols
EN 9: total water withdrawal by source (core)
EN 9: total water withdrawal by source (core)
relev
ance
defin
ition
s
refe
renc
es
docu
men
tatio
n
com
pilat
ion
Section 4: What’s Next?
1. Future initiatives
2. What you can do
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GRI Resources
GuidelinesProtocols
Supplements
Knowledge
Certific
ation
Services and resources
Learning Support
Reports Register
Support: On its Way
Harmonization
Expanded resource library
Guidelines use levels
“How to” services
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Training, education and certification
1 2 3
Users’Manual
G3
New OnlineReport Register
=
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Guidelines in Digital Format
Clear Reports Inc.
Software
G3 Easy Reports Ltd
Software
G3
GRI “inside”
Equitable Access
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Submit your Comments
Web-based public comment form is the only way: www.grig3.org
March 31 2006
SOLUTION-ORIENTED FEEDBACK!
Join Us!
Amsterdam: 4-6 October 2006
Look out for events in your region after October 2006
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Complementary Disclosure Framework
Committments Disclosing results