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An introduction to sustainability reporting
- 1. An introduction to Sustainability Reporting João Fontes PRé Consultants bv
- 2. Benefits to organizations Develop a vision & strategy on sustainability. Improve management systems. Identify strengths & weaknesses. Attract & motivate the staff. Connect departments & promote innovation. Source of competitive advantage & become a “market leader”.
- 3. Just to start with… Sustainability Report is the end product Sustainability Reporting is the process
- 4. Implementing Change SUSTAINABILITY REPORTING What you do not measure you can not manage . And what you do not manage you can not change .
- 5. Learning Objectives Explain the basics of what is GRI & the GRI Guidelines . Discuss why organizations of all types and sizes are preparing sustainability reports. Identify the main activities to be carried out and the challenges to be faced by organizations during the Sustainability Reporting Process. 4. Apply the GRI Materiality Test for your sustainability report. 5. Explore the relationship between LCA and sustainability reporting. 6. Comment about the different GRI Application Levels.
- 6. Sustainability Report Economic Social A report about economic , environmental & social impacts caused by an organization through its everyday activities . Environmental
- 7. What are the GRI Guidelines? GRI & the GRI Guidelines are developed based on systematic dialogue with relevant stakeholder constituencies. GRI proposes a methodology for sustainability reporting. The GRI guidelines and methodology are recognized and used by all types or organizations worldwide, from industries to NGOs and the public sector.
- 8. GRI: Network Organization GRI: A multi-stakeholder network of thousands based globally. They use and contribute to developing the Reporting Framework – both formally and informally.
- 9. GRI Reporting Framework 2011: G3.1 in progress: G4
- 10. GRI Reporting Framework Principles Standard Disclosures GRI + Sector Supplements National Annexes
- 11. GRI Reporting Framework Principles Standard Disclosures + Sector Supplements National Annexes Brazil: first pilot GRI Financial Services Electric Utilities Food Processing Mining and Metals Metals
- 12. GRI Reporting Framework Sector Supplements Airport Operators Construction and Real Estate Event Organizers Media Oil and Gas Automotive Logistics and Transportations Public Agency Telecommunications Apparel and Footwear GRI Please check the website for the latest information: www.globalreporting.org/reportingframework/sectorsupplements
- 13. Structure of the GRI Guidelines INPUT Content Quality Boundary Options for Reporting Focused Sustainability Report A B C OUTPUT A. Profile B. Management Approach C. Performance Indicators Source: GRI Sustainability Reporting Guidelines (2011), Figure 2: Overview of the GRI Guidelines, p. 4” Principles and Guidance Standard Disclosures
- 14. update on G3.1 What is new? G3.1 is an update and completion of the G3 Guidelines Improves the guidance on human rights, gender and community impacts Four new performance indicators: two in Human Rights and two in Society
- 15. Timeline Sustainability Reporting Process: It’s a journey! Define Monitor Connect Report Prepare
- 16. (GRI) Sustainability Reporting process can be described in 5 steps: Ongoing cycle of engagement to understand, debate, measure & improve internal processes and to monitor and communicate performance. Sustainability Reporting Process: activities and challenges at each phase Define Monitor Connect Report Prepare
- 17. Phase 1: Prepare Imagine your report. Hold a kick off meeting. Create the “reporting team”. Develop an Action Plan. Reference: The GRI Sustainability Reporting Cycle: a handbook for small and not-so-small organizations, p.10 Define Monitor Connect Report Prepare
- 18. Phase 2: Connect Identify stakeholders. Prioritize them. Dialogue with them - What to ask & how to dialogue? Reference: The GRI Sustainability Reporting Cycle: a handbook for small and not-so-small organizations, p.24 Define Monitor Connect Report Prepare
- 19. Phase 3: Define Select issues for action & report. Decide on report content. Reference: The GRI Sustainability Reporting Cycle: a handbook for small and not-so-small organizations, p.36 Define Monitor Connect Report Prepare
- 20. Phase 4: Monitor Check procedures & systems. Discuss & set goals. Monitor activities & record data. Ensure quality of information. Follow up. Reference: The GRI Sustainability Reporting Cycle: a handbook for small and not-so-small organizations, p.52 Define Monitor Connect Report Prepare
- 21. Phase 5: Report Choose best way to communicate. Write the report. Finalize & launch the report. Prepare for the next cycle. Reference: The GRI Sustainability Reporting Cycle: a handbook for small and not-so-small organizations, p.60 Define Monitor Connect Report Prepare
- 22. Identify stakeholders. Prioritize them. Dialogue with them, ( what & how). Select issues for action & report. Decide on report content. Choose best way to communicate. Write the report. Finalize & launch the report. Prepare for the next cycle. Imagine your report. Create the “reporting team”. Develop an Action Plan. Hold a kick off meeting. Reporting Process: Activities & Challenges Activities to carry out during each of the five phases. Check processes & systems. Discuss & set goals. Monitor activities & record data. Ensure quality of information. Follow up. Define Monitor Connect Report Prepare
- 23. Potential challenges for organizations Ensuring commitment from staff at all levels, especially senior staff. Engaging & communicating with key stakeholders . Identifying the sustainability issues (“material”) to include and prioritizing. Establishing practical & realistic goals / targets . Preparing the organization to achieve published goals (possibly conflicting with operations and organizational culture). Collecting, organizing & analyzing the necessary information. Making it more than just a “marketing tool” . Reference: GRI learning series Starting Points, “How valuable is the journey?”
- 24. Managing expectations around final report. Communicating negative results . Producing a picture of the real performance of the organization. Producing a clear document that meets readers’ different needs after a difficult process of collecting data from different areas. Keeping the process going to the next reporting period. Potential challenges for organizations Reference: GRI learning series Starting Points, “How valuable is the journey?”
- 25. Ready to learn more or plan for GRI reporting yourself? PRé offers a 2-day GRI Certified Training next training on December 8, 9 – 2011 Please check www.pre-sustainability.com or C contact [email_address]