review of management approach and topic …...gr i303: water q4 2016 q2 2018 gri 403: occupational...
TRANSCRIPT
Webinar 2 of the six-part GRI Standards In Practice Series
Review of Management Approach and Topic-Specific Standards
An exclusive program for the GRI GOLD Community
Presenters
Tamara BergkampManagerStandardsGRI
Rumyana TanevaCoordinatorCorporate & Stakeholder EngagementGRI
How to use WebEx
GRI Standards In Practice Webinars
Topic Date Time
Introduction to the GRI Standards 19 April 8.30 AM CET & 4.30 PM CET
Review of Management Approach and Topic-Specific Standards
3 May 9.00 AM CET & 4.30 PM CET
An Update on the Revised Standard GRI 303: Water
11 September 9.00 AM CET & 4.30 PM CET
GRI and the Sustainable Development Goals September (date TBD)
9.00 AM CET & 4.30 PM CET
An Update on the Revised Standard GRI 403: Occupational Health & Safety
11 October 9.00 AM CET & 4.30 PM CET
Materiality & Boundary: A Deep Dive November (date TBD)
9.00 AM CET & 4.30 PM CET
Registration links for future sessions and recordings of past sessions are available on the GOLD private pages.
Today’s agenda
Item Presenter
Welcome and introduction Rumyana Taneva
The GRI Standards – brief overview Tamara Bergkamp
Review of GRI 103 Management Approach Tamara Bergkamp
Review of Topic-Specific Standards Tamara Bergkamp
Q&A Tamara Bergkamp
Conclusion and next session Rumyana Taneva
The GRI Standards – Overview
Why use the GRI Standards?
The GRI Standards deliver:
• A flexible and future-proof structure: ensuring the GRI Standards remain up-to-date and relevant
• Greater suitability for referencing in policy initiatives: to help drive further uptake of credible sustainability reporting
• A global common language for non-financial information: one universal framework to meet all sustainability reporting needs, from comprehensive reports to issue-specific disclosures
How to use the GRI Standards?
How to use the GRI Standards?
Overview of the Universal StandardsGRI 103
GRI 103: Management Approach
It enables an organization to…
• Explain how it manages the economic, environmental and social impacts related to material topics.
• Provide narrative information about how the organization identifies, analyzes, and responds to its actual and potential impacts.
• Provide context for the information reported using topic-specific Standards (series 200, 300 and 400).
Using GRI 103: Management Approach
• Generic format, and can be applied to a wide variety of topics.
• To be in accordance with the GRI Standards, an organization is required to report its management approach (GRI 103) for each material topic.
• Additional reporting requirements, recommendations and/or guidance for reporting management approach, can be found in the Topic-specific Standards.
GRI 103: Management Approach - content
• General requirements : including: how to combine the management approach for multiple topics and how to report if there is no management approach.
• Disclosures:
• GRI 103-1. Explanation of the material topic and its Boundary
• GRI 103-2. The management approach and its components
• GRI 103-3. Evaluation of the management approach
To be used together with each topic-specific Standard
GRI 103-1 Explanation of the Material Topic and its Boundary
See GRI 103: Management Approach for more detail
GRI 103-1 Explanation of the Material Topic and its Boundary
See GRI 103: Management Approach for more detail
GRI 103-1 Explanation of the Material Topic and its Boundary
See GRI 103: Management Approach for more detail
GRI 103-1 Explanation of the material topic and its Boundary
The topic Boundary describes:
• where the impacts occur for each material topic, and
• the organization’s involvement with the impacts (e.g., whether it causes, contributes to, or is directly linked to the impacts through a business relationship)
The topic Boundary can vary by topic.
GRI 103-2 The management approach and its components
GRI 103-3 Evaluation of the Management Approach
Frequently Asked Questions
• Is the concept Boundary the same as in the G4 Guidelines? How and why has the concept of ‘Boundary’ changed?
Frequently Asked Questions
• Is the concept Boundary the same as in the G4 Guidelines? How and why has the concept of ‘Boundary’ changed?
• Can I use reasons for omission for topic-specific management approach disclosures in GRI 103?
Frequently Asked Questions
• Is the concept Boundary the same as in the G4 Guidelines? How and why has the concept of ‘Boundary’ changed?
• Can I use reasons for omission for topic-specific management approach disclosures in GRI 103?
• Can I use reasons for omission for management approach requirements in some of the topic specific Standards?
Frequently Asked Questions
• Is the concept Boundary the same as in the G4 Guidelines? How and why has the concept of ‘Boundary’ changed?
• Can I use reasons for omission for topic-specific management approach disclosures in GRI 103?
• Can I use reasons for omission for management approach requirements in topic specific Standards?
• If there is no management approach in place, do I still need to report on GRI 103?
Frequently Asked Questions
• Is the concept Boundary the same as in the G4 Guidelines? How and why has the concept of ‘Boundary’ changed?
• Can I use reasons for omission for topic-specific management approach disclosures in GRI 103?
• Can I use reasons for omission for management approach requirements in topic specific Standards?
• If there is no management approach in place, do I still need to report on GRI 103?
• Any other questions?
Overview of Topic-Specific Standards
Topic-Specific Standards Structure
Each topic-specific Standard follows the same format:
1. Introduction • Overview
• Using the GRI Standards and making claims
• Requirements, recommendations and guidance
• Background context
2. Management approach disclosures
3. Topic-specific disclosures
4. References
Inside a Topic-Specific Standard
Overview of disclosures in each Standard
Management approach disclosures (references GRI 103)
Each disclosure has a unique identifier, based on the Standard number (e.g., Disclosure 301-1)
Each disclosure can include additional recommendations, and/or guidance – these will be directly below each disclosure
Each disclosure requirements are in a box
How to use the Topic-Specific Standards?
• Select the Topic-specific Standards based on the identified material topics
• If the topic is similar to an existing GRI Standard, or can be considered to relate to it, the organization is expected to use that Standard for reporting
• If the material topic cannot be related to an existing GRI Standard, the organization is still required report on this topic.
• Use together with GRI 103: Management Approach
See GRI 101: Foundation Clause 2.3 and 2.5 and related guidance
Overview of Topic-Specific StandardsThere are 33 topic-specific Standards, organized in three series
GRI 200: Economic 201: Economic Performance 202: Market Presence 203: Indirect Economic Impacts 204: Procurement Practices205: Anti-corruption 206: Anti-competitive Behavior
GRI 300: Environmental 301: Materials 302: Energy 303: Water 304: Biodiversity 305: Emissions 306: Effluents and Waste 307: Environmental Compliance 308: Supplier Environmental Assessment
Overview of Topic-Specific StandardsThere are 33 topic-specific Standards, organized in three series
GRI 400: Social 401: Employment 402: Labor/Management Relations 403: Occupational Health and Safety 404: Training and Education 405: Diversity and Equal Opportunity 406: Non-discrimination 407: Freedom of Association and Collective Bargaining 408: Child Labor 409: Forced or Compulsory Labor
GRI 400410: Security Practices 411: Rights of Indigenous Peoples 412: Human Rights Assessment413: Local Communities 414: Supplier Social Assessment 415: Public Policy 416: Customer Health Safety 417: Marketing and Labeling 418: Customer Privacy419: Socioeconomic Compliance
Frequently Asked Questions
• How to report on topics where the Boundary extends beyond the reporting organization?
Frequently Asked Questions
• How to report on topics where the Boundary extends beyond the reporting organization?
• If an organization cannot provide the information required by Disclosures in a topic-specific Standards, how can the organization be in accordance with the Standards?
Frequently Asked Questions
• How to report on topics where the Boundary extends beyond the reporting organization?
• If an organization cannot provide the information required by Disclosures in a topic-specific Standards, how can the organization be in accordance with the Standards?
For more information see GRI 101, tables 1 and 2, on pages 23 and 24
Frequently Asked Questions
• How to report on topics where the Boundary extends beyond the reporting organization?
• If an organization cannot provide the information required by Disclosures in a topic-specific Standards, how can the organization be in accordance with the Standards?
• Any other questions?
What’s next?
What can you expect?
• Periodic updates of topic-specific Standards –with schedules published well in advance
• Continued alignment with other reporting frameworks and the Sustainable Development Goals
• Standards that better reflect leading-practice and emerging trends, while still maintaining global relevance
What can you expect?GSSB work program and Standards review
Standard Estimated project commencement date
Estimated release date of updated Standard
GRI 303: Water Q4 2016 Q2 2018
GRI 403: Occupational Health and Safety
Q4 2016 Q2 2018
Disclosures on tax and payments to governments
Q1 2017 TBD
Human Rights-related Standards Q1 2017 TBD
Disclosures on waste (from the GRI 306: Effluents and Waste Standard)
Q1 2018 Q2 2019
GRI Spills and Leaks Standards Q1 2018 Q1 2020
GRI 201: Economic Performance, GRI 202: Market Presence, and GRI 203: Indirect Economic Impacts
TBD TBD
For updates and more details, see: https://www.globalreporting.org/standards/work-program-and-standards-review/
Timeline and additional resources
The Standards will be required for all reports published on or after 1 July 2018
Resources:
- FAQ (https://www.globalreporting.org/standards/questions-and-feedback/)
- Training modules offered through GRI’s Certified Training Partners
- Recorded webinars and presentations
- Translated versions for key languages
- Detailed ‘Mapping G4 to the GRI Standards’ document
For more detail, see: globalreporting.org/standards
‘Mapping G4 to the GRI Standards’ document
Conclusion and next session
Next session
Webinar 3
An Update on the Revised Standard GRI 303: Water
11 September 2018
9.00-10.00 AM CET
&
4.30-5.30 PM CET
Registration links for all future sessions as well as recordings of past sessions are available on the GOLD private pages.
Announcements
Are you a sustainability professional with expertise on waste? GRI is looking for project working group members to review the waste disclosures in the GRI 306 Effluents and Waste standard. Don't miss this opportunity to shape the future of reporting!
The call for nominations for Project Working Group members is open now through 25 May 2018.
Find out more and apply: http://bit.ly/GRIWasteDisclosuresReview
Join this webinar to learn about the policies that can support and promote sustainability reporting for SMEs. The main findings from a research conducted on this matter by GRI, together with members of the Group of Friends of Paragraph 47 and UN Environment will be presented during the webinar.
Date: Tuesday, 29 May 2018
Time: 3.00 to 4.00 PM CEST
To register: http://bit.ly/SMEsReportingWebinar
The CLG on Digital Reporting seeks answers to common challenges that reporting practitioners face today such as data management, data quality and assurability, new technologies, data security and privacy. Convened by GRI, the 2-year program will explore ways in which companies address these challenges and will explore solutions for more efficient reporting.
For more information and to join, visit our website http://bit.ly/CLGDigitalReporting or contact Elena Perez at [email protected].
Get in touch
GRI Standards Division
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Corporate & Stakeholder Engagement Team
For resources, registration and additional support
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