review of management approach and topic …...gr i303: water q4 2016 q2 2018 gri 403: occupational...

43
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

Upload: others

Post on 07-Jul-2020

1 views

Category:

Documents


0 download

TRANSCRIPT

Page 1: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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

Page 2: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

Presenters

Tamara BergkampManagerStandardsGRI

Rumyana TanevaCoordinatorCorporate & Stakeholder EngagementGRI

Page 3: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

How to use WebEx

Page 4: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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.

Page 5: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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

Page 6: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

The GRI Standards – Overview

Page 7: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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

Page 8: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

How to use the GRI Standards?

Page 9: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

How to use the GRI Standards?

Page 10: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

Overview of the Universal StandardsGRI 103

Page 11: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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).

Page 12: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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.

Page 13: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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

Page 14: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

GRI 103-1 Explanation of the Material Topic and its Boundary

See GRI 103: Management Approach for more detail

Page 15: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

GRI 103-1 Explanation of the Material Topic and its Boundary

See GRI 103: Management Approach for more detail

Page 16: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

GRI 103-1 Explanation of the Material Topic and its Boundary

See GRI 103: Management Approach for more detail

Page 17: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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.

Page 18: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

GRI 103-2 The management approach and its components

Page 19: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

GRI 103-3 Evaluation of the Management Approach

Page 20: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

Frequently Asked Questions

• Is the concept Boundary the same as in the G4 Guidelines? How and why has the concept of ‘Boundary’ changed?

Page 21: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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?

Page 22: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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?

Page 23: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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?

Page 24: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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?

Page 25: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

Overview of Topic-Specific Standards

Page 26: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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

Page 27: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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

Page 28: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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

Page 29: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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

Page 30: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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

Page 31: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

Frequently Asked Questions

• How to report on topics where the Boundary extends beyond the reporting organization?

Page 32: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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?

Page 33: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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

Page 34: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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?

Page 35: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

What’s next?

Page 36: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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

Page 37: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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/

Page 38: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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/)

- [email protected]

- 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

Page 39: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

Conclusion and next session

Page 40: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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.

Page 41: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

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].

Page 42: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

Get in touch

GRI Standards Division

For all questions about the GRI Standards

[email protected]

Corporate & Stakeholder Engagement Team

For resources, registration and additional support

[email protected]

Page 43: Review of Management Approach and Topic …...GR I303: Water Q4 2016 Q2 2018 GRI 403: Occupational Health and Safety Q4 2016 Q2 2018 Disclosures on tax and payments to governments

[email protected]

Barbara Strozzilaan 3361083 HN Amsterdam

The Netherlands

Amsterdam – Beijing – Bogota – Johannesburg – New Delhi – New York – São Paulo

THANK YOU