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28 February IFAC CEO Summit
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Venue, Date
The Reporting Journey
of the Global Reporting Initiative
and the GRI Secretariat
28 February 2012
Session: IR - Setting the example
Marjella Alma Manager, Focal Point USA Global Reporting Initiative [email protected] +1 917 690 0909
IFAC, Chief Executive's Strategic Forum, 28 February 2012
Outline
About GRI and its connection to IFAC and Integrated Reporting
GRI’s own reporting over time
GRI’s sustainability reporting journey: towards G4
Shared goal: sustainable economy
“IFAC’s vision of <….> being recognized as a valued leader in the development of strong and sustainable organizations, financial markets and economies. “ (source: IFAC)
“Integrated Reporting will help to bring together data that is relevant to the performance and impact of a company, <….> in the context of the drive towards a more sustainable global economy.” (source: the IIRC)
Sustainable Economy
GRI’s vision & mission
Vision A sustainable global economy where organizations manage their economic, environmental, social and governance performance and impacts responsibly and report transparently. Mission To make sustainability reporting standard practice by providing guidance and support to organizations.
GRI’s Sustainability Reporting framework development
1997 Boston – Inception of GRI 2000 Boston – G1 Guidelines 2002 Amsterdam – G2 2006 Amsterdam – G3 2011 Amsterdam – G3.1 Update 2013 Amsterdam – Launch of G4
Head office: Amsterdam 5 regional Focal Points: Sao Paolo, Sydney, Beijing, Delhi, New York. 10 Sector Guidance Guidelines available Strategic collaborations with ISO, OECD, UNEP and UNGC
11 44 126 148 166
280
378
524
715
1121
1515
1913
0
500
1000
1500
2000
2500
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
GRI reports 1999-2011*
*Sustainability Disclosure Database data from 1 February 2012
** Source: 2011 KPMG CSR Survey
*TBD
GRI is
still
counting
November 2011: The GRI Guidelines
are used by 80 percent of the G250 **
GRI reports by sector 2010
0
50
100
150
200
250
300
Paper, Planes and People FY 2009/2010
GRI’s own GRI
sustainability report
Published by GRI – the
Secretariat
Published on an annual
basis – fiscal year
Based on GRI G3
Guidelines, A.
GRI’s 5th GRI report
March 2012: Launch of GRI’s FY 2010/2011 report
GRI’s biggest sustainability impacts are indirect, i.e. improving the sustainability and transparency of thousands of organizations worldwide. Report will focus on GRI’s performance on workstream goals.
New:
– use of the G3.1 Guidelines
– use of NGO Sector Supplement
– new stakeholder engagement process
– an external feedback committee
FY 2010/2011: preview of achievements
3 key themes: programs, policy and partnerships
A few highlights:
94% of the materials used are recycled input materials (EN)
Offset all business related travel (EN)
Launch of the Employee Representation Body (LA)
Launch of the Report or Explain Forum (Program effectiveness)
FY 2011/2012: what’s next?
Combine GRI’s “Year in Review” and “GRI’s sustainability report”, this will increase focus on program effectiveness.
Further quantify GRI’s program effectiveness
Mandatory financial reporting will be done according to the national (Dutch) reporting requirements
GRI and Integrated Reporting
GRI supports & contributes to the further development of the concept and framework
At GRI: 3 FTE’s work on IR.
GRI will consider IR for its own reporting over time when a framework has been developed.
GRI reports including IR
0
200
400
600
800
1000
1200
1400
1600
1800
2000
187 261 304
1340
1689 1438 non-IR
IR
2010 2009 2011
Total TBD:
still counting
Towards the 4th generation of GRI
G4 - fourth generation of GRI Guidelines is now in development
G4 aims to enable reporters to provide relevant information to various stakeholder groups
G4 aims to improve on content in the current Guidelines – G3 and G3.1 – with strengthened technical definitions and improved clarity.
Development is supported by G4 Consortium and by the Big 4 through secondments.
G4 Working Groups
The content of the G4 – is developed by Working Groups:
1. Disclosure on Management Approach (DMA)
2. Governance and remuneration
3. Boundary-setting
4. Supply chain
5. Application Levels
New sustainability topics raised in the Public Comment Period will be dealt with by means of virtual WGs.
G4 as a stepping stone
Mai
nst
ream
ing
Sust
ain
abili
ty D
iscl
osu
re
Integrated Reporting
Sustainability Reporting
G4
Other paths to mainstreaming
G4 developments - timeline
During May 2013 GRI Global Conference, Amsterdam
Thank you
Marjella Alma
Manager External Relations
Focal Point USA, GRI
[email protected]/+1 917 690 0909
www.globalreporting.org
http://database.globalreporting.org