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Presentation at Disha on 22nd January 2014 in Pune by Prof.Shilpa Kulkarni of Symbiosis Institute of International Business
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Sustainability ReportingBy
Shilpa KulkarniAssistant Professor,
Symbiosis Institute of International Business
Why report?Demonstrating Transparency Creating financial valueEnhancing ReputationAchieving Continuous ImprovementImproving regulatory complianceStrengthen risk awarenessInnovationManagment PracticesStakeholders inclusiveness
Stakeholder Matrix
Keep Satisfied
Respond to Requests Keep
informed
Focus Efforts
Leve
l of
infl
uen
ce
Level of interest
High
HighLow
Reporting ObjectiveClear cut alignment of business strategy and
sustainability reportingAs per needs and expectation of target
audience
What to Report
So many ways
Business Responsibility reportingGlobal Reporting Initiative(GRI)Dow Jones Sustainability Index(DJSI)FTSE4goodESG screeningInternational Integrated Reporting
FrameworkUN global compact ISO 14000 ,26000 ,50001 So on…………………….
Comment Examples
Regulatory Reporting
Compliance based reporting
Disclosures under various Acts, BRR, Financial audits
Investment or Market driven disclosures
Focus on specific ESG factors
Carbon Disclosure projectsDow Jones Sustainability index
International Reporting standards and guidelines
Acceptable across the world
GRI,Global Compact,AA1000
Business Responsible Reporting(BRR)Section A:General informationSection B: Financial detailsSection C:Other DetailsSection D: About BRR reporting and
frequency
Global Reporting Initiative(GRI)
Walk throughWhy to reportWho should initiate reportingWhat to reportTypes of reportingProcess of reporting
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