Sustainability reporting is the practice of measuring, disclosing and being accountable for an organization's economic, environmental and social impacts. It allows companies to benchmark performance, demonstrate transparency and compare themselves to others. The Global Reporting Initiative developed a sustainability reporting framework to standardize reporting and provide guidance on strategy, management approach and performance indicators. Effective sustainability reporting can help companies access new markets, attract investment and improve relationships with stakeholders. However, barriers include unclear standards, resource constraints and lack of management support.
The document provides guidance for companies listed on Nasdaq Nordic exchanges on reporting environmental, social and governance (ESG) metrics. It recommends a set of 11 ESG metrics that are most material for investors based on their prevalence in reporting frameworks, potential to impact company performance, and practicality for companies to report. The suggested metrics cover topics like greenhouse gas emissions, energy use, water and waste management, diversity and pay equity, and business ethics. Companies are encouraged to publicly report on these metrics and engage with stakeholders to improve access to capital, profitability, risk management and reputation. Overall the guidance aims to help companies meet growing investor demand for ESG data and contribute to sustainable development.
An introduction to sustainability reportingPReConsultants
The document discusses sustainability reporting and the Global Reporting Initiative (GRI) guidelines. It describes the sustainability reporting process as a 5 step ongoing cycle of defining goals, connecting with stakeholders, monitoring performance, reporting results, and preparing for the next cycle. It also outlines some of the main activities and potential challenges organizations may face when implementing sustainability reporting.
The document summarizes the G4 Guidelines for sustainability reporting published by the Global Reporting Initiative (GRI). Key points include:
- G4 builds on the previous G3.1 Guidelines and aims to make reporting more user-friendly, technically sound, and focused on material topics.
- G4 emphasizes selecting material topics and boundaries, and reporting on impacts that matter most to the organization and stakeholders.
- G4 presents guidance in two parts and includes new and revised disclosures on topics like ethics, governance, supply chain management and greenhouse gas emissions.
- GRI recommends organizations use G4 for sustainability reporting after December 2015 to promote a global standard for reporting.
This document summarizes a panel discussion on ISO 26000 guidance on social responsibility. The panelists provided background on ISO and ISO 26000, ways ISO 26000 is being implemented globally, and suggestions for how US companies can use ISO 26000. Key points included defining social responsibility, the purpose and scope of ISO 26000, how it addresses the seven core subjects of social responsibility, and examples of companies applying ISO 26000 principles in their operations and supply chains. The panelists also discussed implementation strategies, prioritizing issues, stakeholder engagement, and integrating ISO 26000 with other management systems.
Green bonds are fixed income debt instruments that raise capital for environmentally focused projects like renewable energy and clean transportation. They can be issued by governments, multilateral development banks, and corporations to fund eligible green projects that deliver environmental benefits. Some benefits of green bonds include raising large amounts of capital for sustainable projects, while risks include potential default of the issuer and variability in transaction costs and taxation across debt markets.
IFC - PROMOTING ENVIRONMENTAL AND SOCIAL RISK MANAGEMENT (ESRM) IN THE FINANC...zubeditufail
The document discusses promoting environmental and social risk management in the financial sector of Pakistan. It provides background on the costs of environmental degradation in Pakistan, outlines what environmental and social risk management is for financial institutions, and proposes an advisory program to help banks implement ESRM practices through developing policies, procedures, training, and providing implementation support. The program aims to help banks manage risk better while also providing new business opportunities in green financing that benefit both banks and their clients.
ESG and sustainability investing has become a major trend in the financial industry. Over $35 trillion is now invested according to sustainable investing strategies, representing one third of total assets under management globally. Major asset managers like BlackRock and banks like Nordea are increasingly integrating ESG factors into their investment decisions and excluding companies deemed unsustainable. Regulators are also supporting this shift through new rules requiring companies to report on their sustainability impacts and human rights due diligence practices.
The document discusses corporate sustainability reporting and provides guidance on creating sustainability reports. It introduces the Global Reporting Initiative (GRI) framework, which includes principles, standard disclosures, and an index of economic, environmental, and social performance indicators to help companies consistently report on sustainability topics. The GRI framework aims to balance materiality, stakeholder inclusiveness, sustainability context, and completeness to ensure high-quality sustainability reporting.
ESG is best characterized as a framework that helps stakeholders understand how an organization is managing risks and opportunities related to environmental, social, and governance criteria.
This webinar will review the various mechanisms agreed in the Kyoto Protocol with a particular focus on Clean Development Mechanism. The value at each stage of the CDM project will be explained, and market prices for carbon credits will be analysed.
In order to illustrate this type of project, real case studies carried out by Deuman will be discussed. Voluntary carbon credits will also be analysed.
http://www.leonardo-energy.org/webinar-carbon-market-and-cdm-projects
The document outlines the guiding principles of the Global Reporting Initiative (GRI) for sustainability reporting. It discusses why organizations develop sustainability reports, who is interested in them, and provides an overview of the GRI reporting framework. The GRI framework provides standardized disclosures and performance indicators for organizations to disclose their economic, environmental, and social impacts in a comparable manner. It helps information seekers evaluate organizations' sustainability practices.
1. The document discusses green finance and public-private partnerships to promote green growth and address climate change issues.
2. It outlines Japan Bank for International Cooperation's (JBIC) green finance initiatives like "LIFE" which supports clean power, energy efficiency, water, and transportation projects through loans, equity investments, and cooperation with other development banks and private institutions.
3. JBIC also proposes new financial instruments like "GREEN" to scale up low-carbon investments using measurement, reporting and verification of emissions reductions.
global reporting initiative & sustainability reportingNidhi Mathai
The document discusses sustainability reporting and the Global Reporting Initiative (GRI) framework for sustainability reporting. It provides information on:
- What sustainability reporting is and its importance for companies.
- The GRI sustainability reporting framework, including its principles, standard disclosures, and sector supplements.
- How the GRI framework has evolved over time from G3 to G4 guidelines.
- Key performance indicators reported in sustainability reports across economic, environmental, social, and governance topics.
- National and global trends in sustainability reporting adoption.
ESG reporting is a framework for companies to assess and manage environmental, social, and governance risks and opportunities. It helps companies create long-term value by integrating these issues into risk management and business operations. Environmental criteria analyze a company's environmental impacts, social criteria evaluate stakeholder relationships and value creation, and governance criteria cover leadership, policies, and shareholder rights. Most large companies now publish ESG reports, with 80% of global companies and 100% of large Japanese and Mexican companies reporting on sustainability. ESG reporting is becoming a standard practice to manage risks, identify opportunities, and build organizational resilience and reputation.
The Global Reporting Initiative (GRI) provides sustainability reporting guidelines that are voluntarily adopted by organizations worldwide. The number of organizations publishing GRI-based reports has grown significantly since 1999. The G3 Guidelines, released in 2006, feature streamlined performance indicators and disclosures to improve comparability across reports. The GRI framework includes sector supplements and national annexes to address specific reporting needs. Organizations are encouraged to use the GRI Guidelines and provide feedback to help further develop the reporting standards.
The document provides an overview of sustainability reporting and the Global Reporting Initiative (GRI) Standards. It discusses the goal of sustainability reporting being to disclose an organization's significant impacts and strategy. It also outlines why organizations report sustainability information, such as for reputation management. The document then details the key aspects of the GRI Standards, including the universal standards on principles, strategy, and profile disclosures. It describes the topic-specific standards covering economic, environmental, and social impacts. The document provides guidance on applying the management approach and materiality concept within the GRI Standards.
This document provides information about RSM GC Advisory Services Pvt. Ltd., a sustainability consulting firm. It discusses the company's leadership in sustainability services across multiple sectors and geographies in India, Southeast Asia, and Africa. The document outlines the company's approach to sustainability which involves an initial diagnostic study, developing sustainability strategies and policies, setting targets and KPIs, implementing performance management systems, and preparing sustainability reports. It provides an overview of the company's service offerings and team of experts who have extensive experience in areas like emissions reduction projects, policy formulation, and delivering value to clients in the energy, infrastructure, mining, and other sectors.
Agency theory explains corporate governance through the relationship between principals (shareholders) and agents (managers). It is based on the separation of ownership and control in companies. The key aspects of agency theory are the agency problem that arises due to differing objectives between principals and agents, agency costs incurred by principals to monitor agents, and mechanisms like incentive compensation that aim to align goals and reduce agency costs.
This document discusses corporate reporting and its changing landscape. It explains that corporate reporting involves disclosing both financial and non-financial information about a company's performance and operations. It then explores the impact of corporate reporting on businesses and stakeholders through transparency and informed decision making. The document also discusses concepts like corporate social responsibility reporting, integrated reporting, sustainability reporting, and challenges associated with corporate reporting.
This document discusses various topics related to sustainability reporting and integrated reporting. It begins with definitions of sustainable development, accounting and disclosure, corporate social responsibility, and corporate sustainability reporting. It then explains integrated reporting and the Integrated Reporting Framework developed by the International Integrated Reporting Council. The document notes debates around sustainability reporting versus integrated reporting and calls for organizations to pursue further knowledge and propose new perspectives to advance reporting and sustainability.
What is the global reporting initiative?dean771100
What is the Global Reporting Initiative?
The GRI is a global standard for sustainability reporting designed by organizations and investors to measure business performance. The GRI has been adopted as a requirement by leading institutional investors, government regulators and development organizations around the world. It sets out a universal framework for sustainability reporting based on the shared understanding that such information can provide new insights into how companies operate and their contribution to sustainable development.
The document discusses green auditing, including planning, areas of concern, reporting, and implementation. It provides an overview of the necessity of green audits and differences between internal/external audits. Key aspects of audit planning discussed are engagement circumstances, risks, intended users, and standards like AA1000. Areas of concern addressed include regulations, waste management, and supply chain risks. Reporting guidelines from India, GRI, and benefits of reporting are covered. Implementation is shown to involve deciding to report, identifying impacts and audiences, and assuring and publishing the final report.
The document discusses green audit planning and reporting. It covers the necessity of green audits, audit planning considerations like engagement risks and intended users, areas of concern to audit like safety and waste management, and reporting guidelines. Reporting provides benefits like better performance measurement, stakeholder trust, and strategic advantages. In India, reporting is voluntary though the Companies Act requires some environmental reporting. Most large Indian companies follow Global Reporting Initiative guidelines in their sustainability reports.
The document provides guidance for sustainability reporting for the oil and gas industry. It was created by organizations focused on environmental and social issues in the oil and gas sector. The guidance outlines 21 issue areas and 42 performance indicators across 5 modules to help companies structure sustainability reports. It also discusses how reporting can demonstrate contributions to UN Sustainable Development Goals and benefits of transparency, such as gaining contracts and mitigating supply chain risks.
Sustainability Reporting: Definition, Benefits, And Challenges | Enterprise W...Enterprise Wired
Sustainability reporting has emerged as a critical tool for organizations to transparently communicate their environmental, social, and governance (ESG) performance.
Prominence of stakeholders in designing sustainability reporting practices ba...IAEME Publication
This document summarizes a research paper from the International Journal of Management that examines the prominence of stakeholder involvement in designing sustainability reporting practices based on GRI G4 guidelines. The summary includes:
1) Sustainability reporting involves integrating social, environmental, and economic concerns and stakeholder feedback is an important part of the process.
2) The G4 guidelines highlight the importance of stakeholder engagement throughout the sustainability reporting process, from the design stage to the reporting period.
3) By following G4 guidelines and meaningfully engaging stakeholders, organizations can improve their sustainability practices, mitigate risks, and strengthen relationships with important stakeholder groups.
Sustainability reporting guidelines are essential tools for businesses committed to responsible corporate citizenship. As companies worldwide increasingly recognize the value of transparency and accountability in driving sustainable growth, these guidelines have emerged as crucial components of modern business practices. By understanding and implementing comprehensive sustainability guidelines within your organization, you can effectively demonstrate your commitment to sustainability, enhance stakeholder relations, and contribute to a more sustainable global economy.
The document discusses sustainability reporting and community engagement. It defines sustainability reporting as measuring, disclosing and being accountable for organizational performance against environmental, social and governance goals. It emphasizes that sustainability reporting involves measurement, is a recurring process, and requires stakeholder engagement. The document also discusses linking community social investment to sustainability reporting and using reporting to engage stakeholders.
Lecture 10: Good and Bad CSR – A critical perspectiveDr. Alex Hope
CSR reporting allows companies to communicate their social and environmental impacts and performance to stakeholders. It is becoming more common due to pressures from stakeholders, though reporting practices vary. Good CSR reporting is transparent, uses standardized frameworks, includes stakeholder engagement, and shows outcomes and progress over time. Key aspects of quality reporting include materiality, clear data, targets, and linking CSR to business strategy. Stakeholder dialogue is important for identifying issues and verifying report content.
The document discusses recent changes in sustainability and ESG reporting standards. It notes that organizations are working to develop comprehensive and consistent global standards to increase transparency and comparability. Initiatives are underway to merge existing standards and develop a unified framework for sustainability reporting. Stakeholders are calling for standardized metrics and disclosures to better measure performance and contributions to sustainable development goals.
With the theme “Collaborate, Innovate, Act – Delivering the Green Economy”, the B4E Global Summit 2012 in Berlin set out to define the role of business as innovator and implementer of solutions for a sustainable world and discussed how policies can help to accelerate sustainable development. The Summit working groups gave specific recommendations and commitments from business for the Rio+20 conference that took place in June 2012. The outcome messages from the Berlin Summit were then carried through a global media campaign under the banner ‘Big ideas for a sustainable future’ over the weeks leading up to the 2012 Earth Summit and shared with key decision makers in Rio+.
Presentation may 2014 rmit sustainability and integrated reportingMike Sewell
This document discusses sustainability and integrated reporting. It begins by outlining the objectives of the presentation, which are to share knowledge on sustainability and integrated reporting, provide case studies and resources, discuss various aspects of sustainability reporting, and provide insight into changes to business models. It then covers topics like the different meanings of sustainability, key aspects of sustainability from an environmental perspective, and resources on sustainability reporting frameworks and standards. The document argues that integrated reporting is an evolution that links strategy, governance, and financial performance with social, environmental and economic context to help businesses make more sustainable decisions and provide better information to stakeholders.
This article discusses corporate social responsibility reporting and the Global Reporting Initiative. It explains that companies are increasingly reporting on their social and environmental impacts to build a more sustainable society. The Global Reporting Initiative provides voluntary guidelines for companies to measure and report on topics like human rights, labor practices, and environmental performance. Following the GRI's guidelines can help companies improve processes, build trust with stakeholders, and gain competitive advantages. The article recommends using the GRI framework for any organization looking to undertake corporate social responsibility reporting.
Discover the essentials of ESG and Sustainability Reporting. Learn how to effectively report on Environmental, Social, and Governance criteria to enhance transparency and accountability.
Institutions Supporting Small Business Enterprises.pptxshrinivas kulkarni
Active in the field of consultancy and training and has a number of specialized divisions to provide tailor-made solutions to agriculture and industry. These divisions, manned by trained consultants, deal with issues related to industrial engineering, plant engineering, energy management, HRD, informal sector, agriculture and so on
Social Entrepreneurship create innovative solutions to immediate social problems and mobilizes the ideas, Capacities, resources, and social arrangement required for sustainable social transformation
This document provides an overview of key concepts in sales management and analytics including sales forecasting, recruitment, selection, and training. It discusses common sales management topics such as sales quotas, territories, and budgets. Various sales forecasting methods are described including qualitative and quantitative techniques. The roles and objectives of sales management are outlined in recruiting, selecting, and training a sales team. Factors affecting sales forecasting and elements of an effective forecast are also summarized.
Ethics in finance involves distinguishing right from wrong in financial matters. People in finance must serve both their companies and customers with utmost good faith. Some common ethical issues include deception, concealment, churning, and unsuitable practices. Ethics in finance can be examined in financial markets, the financial services industry including banking and insurance, and among individuals in financial organizations. Upholding principles like honest, fair disclosure and putting stakeholders' interests ahead of shareholders helps improve ethics in the sector. Strict regulations, codes of conduct and oversight can also help strengthen ethics behavior.
This document discusses various topics related to ethics in finance including:
1. Ethics in finance involves distinguishing right from wrong in financial matters and serving customers with honesty, loyalty and good faith.
2. Unethical conduct can undermine capital markets so both regulation and a culture of integrity are needed.
3. Issues in the financial sector include deception, fraud, and lack of suitable advice for customers. Measures are needed to control conflicts of interest and market manipulation.
The document discusses India's balance of payments. It includes:
1. The current account which covers merchandise (exports and imports) and invisibles (services, transfers, investment income).
2. The capital account which includes foreign investment, loans, banking capital, and other capital flows.
3. Errors and omissions and the overall balance which is the sum of the current account, capital account and errors/omissions.
The document discusses strategies for social venture creation and social entrepreneurship. It defines social venture creation as decisions that shape a venture's internal resources and alignment with the environment. Key components of an effective strategy include creating a framework to achieve the mission, adapting to change, and providing direction. A business model specifies how a social venture obtains resources and structures relationships to serve customers and create value. Unique aspects of social ventures include social innovation, sustainability, impact measurement, and balancing financial and social benefits. Effective planning considers resources, activities, outputs, outcomes and impact over time. Common pitfalls to avoid include poor communication, lack of commitment, unrealistic projections, and an unclear value proposition.
Family owned businesses make up a large percentage of businesses in India, with approximately 90% being family owned or controlled. Succession planning is important for continued success but only 15% of Indian family businesses have a robust plan. The major business houses discussed are Tata, Reliance, Birla, and Ambani. They have grown significantly over generations through expansion, acquisitions, and diversification. Maintaining family harmony and establishing clear succession plans and governance structures are keys to ensuring long term survival of family businesses.
The document discusses various aspects of internet marketing and digital marketing. It defines internet marketing as advertising, promotion or marketing tactics used online including websites, email marketing, and social media. It outlines the goals of internet marketing as communicating a company's message, conducting market research, and selling goods/services online. It also discusses benefits like affordability, global reach, and ability to target specific audiences. It provides examples of internet marketing strategies and discusses neuromarketing and mobile marketing trends. Finally, it briefly touches on electronic customer relationship management (E-CRM) and some challenges for digital marketing.
This document discusses promotion and marketing communication strategies. It covers the promotional mix including advertising, sales promotion, public relations, and personal selling. It then discusses key aspects of developing an effective communication strategy such as identifying the target audience, setting objectives, designing messages, and selecting communication channels. Finally, it covers aspects of advertising and sales promotion in detail, including how to set budgets, create messages, select media, and evaluate effectiveness.
This document provides an overview of marketing concepts including:
- Definitions of marketing from 1985 and 2015 that emphasize creating value for customers.
- The marketing environment and how companies must understand trends.
- Different orientations companies can take such as production, selling, and marketing concepts.
- The marketing mix of product, price, place, and promotion and how companies use these tools.
- Segmentation, targeting, and positioning to develop marketing strategies.
This document provides an overview of key marketing concepts. It begins by explaining why marketing is important for financial success and job creation. The scope of marketing is defined as identifying and meeting human and social needs. Core marketing concepts discussed include segmentation, targeting, positioning, the marketing mix of product, price, place, and promotion. New marketing realities like technology, globalization, and social media are transforming the marketplace. The document outlines the marketing management process, including strategic and operational tasks. It also differentiates between production, product, selling, and marketing orientations.
This document outlines a lecture on corporate social responsibility (CSR). It discusses the types and nature of social responsibilities, CSR principles and strategies, models of CSR, best practices, the need for CSR, and arguments for and against CSR. The key models discussed are the Friedman model, Ackerman model, Carroll model, environmental integrity and community model, and the stockholders and stakeholders model. The document also provides examples of CSR practices by companies like IBM UK and Avon, and issues faced by companies like Coca-Cola and Nike regarding their social responsibilities.
This document discusses waste management. It defines waste and outlines various regulations related to waste management in India. It describes different types of waste including hazardous and non-hazardous waste. Various methods of waste disposal and their impacts on health and environment are explained. International conventions addressing waste are also summarized. The waste management hierarchy of reduce, reuse and recycle is presented. Various waste treatment technologies like incineration, pyrolysis, gasification and bio-methanation are defined. The document concludes with recommendations for reducing waste, reusing materials, donating excess goods, and educating employees on proper waste management practices.
Maintenance management involves keeping production equipment in good operating condition on a daily basis. This includes maintaining existing plant and equipment, inspecting and lubricating machinery, and installing new equipment. The main goals of maintenance are to maximize equipment uptime and efficiency while minimizing repair costs and production downtime through activities like preventative maintenance, equipment inspections, and reliability engineering. An effective maintenance program requires planning work activities, scheduling tasks, and controlling costs.
This document discusses production planning and control (PPC). It defines PPC as planning, directing, and coordinating a firm's resources to achieve production goals efficiently. PPC involves planning materials, methods, machines, manpower, routing, estimating, scheduling, dispatching, expediting, and evaluating manufacturing operations. It outlines the scope of PPC and discusses key aspects like routing, scheduling, dispatching, follow up/expediting, inspection, and benefits and limitations of PPC.
This thesis examines how product quality and product evaluation mediate the relationship between corporate identity and purchase intention of electronic gadgets among young consumers in India. The study reviews literature on consumer behavior and the factors that influence purchase intention, including brand image, product design, corporate identity, perceived quality, and country of origin. The study aims to understand how these factors directly or indirectly impact purchase intention and propose a model of their relationships. A survey was conducted to collect data and structural equation modeling was used to analyze the relationships between variables. The findings provide insight into what drives young consumers' purchase of electronic gadgets in India and suggestions for marketers.
Emerging and contemporary themes in global organizational behaviorshrinivas kulkarni
Emerging trends in International Organizational Behavior, productivity, work-life balance, effects of technology in the work environment, organizational learning and development.
Emergent area of diversity and cross-cultural issues, meaning of workplace diversity and the global trends, benefits of workplace diversity, creating diversity as part of organizational culture.
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Sustainability Reporting- Business Ethics
2. Conserving an ecological balance by avoiding
depletion of natural resources
Capability of being maintained at a steady level
without exhausting natural resources or
causing severe ecological damage
3. An ever-greater number of companies and other
organizations are recognizing the need to make
their operations more sustainable.
The governments, stock exchanges, markets,
investors, and society at large are calling on
companies to be transparent about their
sustainability goals, performance and impacts.
4. SUSTAINABILITY
REPORTING Sustainability reporting is the practice of measuring, disclosing, and
being accountable to internal and external stakeholders for
organizational performance towards the goal of sustainable
development.
It is a broad term considered synonymous with others used to
describe reporting on economic, environmental, and social impacts
(e.g., triple bottom line, corporate responsibility reporting, etc.).
A sustainability report should provide a balanced and reasonable
representation of the sustainability performance of a reporting
organization – including both positive and negative contributions.
5. Sustainability reports based on the GRI Reporting Framework
disclose outcomes and results that occurred within the reporting
period in the context of the organization’s commitments, strategy,
and management approach.
Reports can be used for the following purposes, among others:
Benchmarking
Demonstrating
Comparing
6. IMPORTANC
E
Corporate companies that focus on SR outperform their peers over the
longer run, which in turn results into a stronger market position and
increased profitability.
There is a reliable co-relation between business integrity and above
average financial performance.
SR helps to acquire national and international listings and provide
access to otherwise restricted markets.
SR will provide a sound understanding of the organization's
customer needs, especially foreign international customers.
Other benefits include attracting finance through transparent
relationships with credit providers, improving management systems and
improving employee motivation and customer satisfaction.
7. SUSTAINABILITY REPORTING
FRAMEWORK
Principles for defining
contents:
•Materiality
•Stakeholder inclusiveness
•Sustainability context
•Completeness
Principles for defining quality:
•Balance
•Clarity
•Accuracy
•Timeliness
•Comparability
•Reliability
Standard Disclosures:
1- Strategy and profile
2– Management approach
3 – Performance
Indicators
8. SUSTAINABILITY REPORTING
FRAMEWORK
Economic
Environmental Social
Human rights Society
Product responsibility
Sector Supplements:
•Airports
•Apparel & Footwear
• Automotive
• Construction and Real State
• Electric Utilities
• Financial Services
• Food Processing
• Logistic &
Transportation• Mining & Metals
• NGOs
• Public Agencies
• Telecommunication
s
• Tour Operators
9. STANDARD
DISCLOSURES1. Profile Disclosures
Strategy & Analysis of the organization
Organizational Profile
Report Parameters for the organization
Governance, Commitments and Engagements of the organization
2. Disclosures on Management Approach
3. Disclosure on Performance Indicators
Economic
Environmental
Social
Labour Practices and Decent Work
Society
Human Rights
Product Responsibility
11. GLOBAL REPORTING
INITIATIVEThe Global Reporting Initiative (GRI) is a multi-
stakeholder process and independent institution whose
mission is to develop and disseminate globally
applicable Sustainability Reporting Guidelines.
The Guidelines are for voluntary use by organisations
for reporting on the:
◦ Economic,
◦ Environmental, and
◦ Social dimensions of their activities, products, and services.
13. GRI REPORTING OVER THE YEARS
(
https://www.globalreporting.org/resourcelibrary/G
14. National Voluntary
Guidelines on Social, Environmental and Economic
Responsibilities of Business
• The National Guidelines on the Economic, Social and Environmental
Responsibilities of Business (Guidelines) initiated by the Ministry of
Corporate Affairs (MCA) in September 2015.
• After extensive discussions between the MCA and the Indian
Institute of Corporate Affairs (IICA), it was decided to update the
National Voluntary Guidelines on the Social, Environmental and
Economic Responsibilities of Business (NVGs), which were released
in 2011.
15. Principles
Principle 1: Businesses should conduct and govern themselves with integrity in a manner
that is Ethical, Transparent and Accountable.
Principle 2: Businesses should provide goods and services in a manner that is safe and
sustainable
Principle 3: Businesses should respect and promote the well-being of all employees,
including those in the value chain
Principle 4: Businesses should respect the interests of and be responsive to all its
stakeholders
Principle 5: Businesses should respect and promote human rights
Principle 6: Businesses should respect and make efforts to protect and restore the
environment
Principle 7: Businesses, when engaging in influencing public and regulatory policy, should
do so in a manner that is responsible and transparent
Principle 8: Businesses should promote inclusive growth and equitable development
Principle 9: Businesses should engage with and provide value to their consumers in a
responsible manner
16. Sustainability Reporting – Challenges
Reasons for Reporting Reasons against Reporting
Mandatory approaches to reporting •Changing the corporate culture –
leaders will continue to innovate
above minimum requirements
•Incompleteness of voluntary reports
•Comparability
•Non-disclosure of negative
performance
•Legal certainty
•Reduction of non-diversifiable market
risk free rider problem
•Cost savings
•Standardization
•Equal treatment of investors
•Knowledge gap between
regulators and industry
•One size does not fit all
•Inflexibility in the face of change
and complexity
•Lack of incentive for innovation
•Constraints on efficiency and
competitiveness
Voluntary
approaches to reporting •Flexibility
•Proximity
•Compliance
•Collective interest of industry
•Conflicts of interest
•Inadequate sanctions
•Under-enforcement
•Global competition
•Insufficient resources
17. Barriers to Sustainability Reporting
• Unclear / rapidly evolving reporting standards and frameworks
- Breadth of topics under sustainability can be overwhelming
• Resources: cost, time, expertise
• Lack of management support or understanding
-Fear of risking credibility and reputation, risking misinterpretation
-Senior-level ownership is important
-Training and education of management and employees responsible for
report
• Mandating sustainability reporting places companies and stock exchanges at
a competitive disadvantage
-Companies risk credibility or misinterpretation
18. Rio Declaration
• The Rio Declaration on Environment and
Development, often shortened to Rio Declaration,
was a short document produced at the 1992 United
Nations "Conference on Environment and
Development" (UNCED), informally known as the
Earth Summit.
• The Rio Declaration consisted of 27 principles
intended to guide countries in future sustainable
development. It was signed by over 170 countries.
19. • The Rio Declaration proclaims 27 principles. It
includes formulations of the
• Precautionary principle
and
• Polluter pays principle.
20. Principles of stockholm declaration
• The meeting agreed upon a Declaration
containing 26 principles concerning the
environment and development; an Action Plan
with 109 recommendations, and a Resolution.
21. Kyto Protocol
• The Kyoto Protocol is an
international agreement linked to the United
Nations Framework Convention on Climate
Change, which commits its Parties by
setting internationally binding emission
reduction targets.
22. challenges of implementation of
sustainable development goals
1. Lack of financial resources to carry out and plan sustainable
development
2. Sustainable development is often not possible in under developed or
developing countries as there are other priorities on hand.
3. The governmental conflict between immediate profit and investment
towards sustainable technologies.
4. Lack of efforts at a municipal level
24. Continued strong growth in sustainability reporting
Increased interest in what organizational leadership identifies as
critical sustainability topics
Increased interest from report users for clearly presented and
accessible information
Harmonisation between reporting tools and systems
Increased integration of financial and sustainability reporting
27. G4: NEXT GENERATION OF
REPORTINGG4, the fourth generation of the Guidelines, was
launched in May 2013. It marked the culmination of
two years of extensive stakeholder consultation and
dialogue with hundreds of experts from across the
world from a wide variety of sectors.
Aim of G4: to help reporters prepare sustainability
reports that matter – and to make robust and
purposeful sustainability reporting standard
practice.
28. G4 Objectives
Be user friendly for beginners and experienced reporters
Improve technical quality with clearer definitions
Align with other international reporting references
(frameworks)
Lead to reports that cover material topics
Offer guidance on how to link sustainability and integrated
reporting, aligned with the IIRC
29. STRUCTURE &
FORMATThe G4 is presented in two separate documents:
1.Reporting Principles and Standard Disclosures:
GRI’s Reporting Principles are the criteria that should be
used to guide your choices, in order to achieve effective GRI
reporting. Standard Disclosures are the GRI ‘questions’ you
answer in your report. (Strategy & Analysis, DMA, Indicators)
2.Implementation Manual: This is the ‘how to’ section, and
provides detailed advice and recommendations for reporting
with G4.
30. Examples of Performance Indicators
Economic
◦ Financial implications and other risks and opportunities due to climate
change (G4-EC2)
◦ Local hiring (G4-EC6)
Environmental
◦ Materials used (G4-EN1)
◦ Materials used that are recycled input materials (G4-EN2) – Coca Cola
◦ Energy consumed (G4-EN3) – Hazira, RIL
◦ Impact on biodiversity in protected areas (G4-EN12)
◦ Amount of waste (G4-EN23) – P&G
◦ Environmental impact associated with transportation (G4-EN29) – Coca
Cola, Bata
31. Examples of Performance Indicators
Labor
◦ Health and safety measures (G4-LA6) – P&G
◦ Hours of training (G4-LA9)
◦ Governance body/employee diversity (G4-LA12) - Dell
Human Rights
◦ Human rights screening on suppliers and contractors (G4-H10) -
Tata
◦ Violation of indigenous rights (G4-HR8)
Society
◦ Impact on community (G4-SO1) - Vedanta
◦ Training against corruption (G4-SO5)
Product Responsibility
◦ Life cycle assessment of products/services (G4-PR1)
◦ Customer satisfaction (G4-PR5) - Dell
34. List of India companies with GRI based sustainability reporting
36. Comparison of the standards
Features GRI AA 1000 SA 8000 ISO 26000
T le bott li So
acco ting,
reporting
accontabi So respsib
Corporate
ty
Reporting &
Man ement
Codes, issues &
asse ts ance
Su
pillar
ility
Triple bottom line
Primarily social, se
nd rily enviro
l
economical labour
- mainly Sustain le
development
Application
Normative asp
indicators Non normative Normative Normative
3rd party
audit Y Yes Yes Y
Indicators Se Up to t
37. National Scenario
The reporting in India is still at a nascent stage with nearly 80 companies
out of 7000 listed companies, disclosing their sustainability performance.
Out of these 80, there are about 60 companies which have publicly declared
that they use GRI Guidelines.
And out of these 60, only 51 sustainability reports are registered on the GRI
database.
Reporting companies are mainly from Oil and Gas, Mining, Cement, Steel,
Minerals, Automotive, etc. Reliance, ITC, Dr. Reddy's, Jubiliant Organosys,
Tata Steel, Tata, Lafarge are some of the most active companies reporting
themselves. Reliance and ITC are the highest rating (3 A+) companies.
39. Global Scenario
Of the 250 largest global companies, over 65% are already publishing a
sustainability report.
More than 3,000 companies across the world report on how they minimise
their environmental footprint, engage with stakeholders, adopt fair social
practices or embed sustainability into their day - to - day business, R & D or
marketing practices.
Companies across Europe, Canada, Australia, Japan and USA and across
sectors have been coming up with the sustainability reports for 6 to 10 years
now.
Companies like BP, ABN, AMRO, BT, Novo NORDISK etc. have been rated
amongst the top reporters for years now.
40. 2013 Global CSR Reputation Winner
Companies
RANK POINTS OUT OF
100
MICROSOFT 1 72.97
WALT DISNEY 2 72.83
GOOGLE 3 72.71
BMW 4 72.14
DAIMLER 5 70.65
SONY 6 69.49
INTEL 7 69.29
VOLKSWAGEN 8 69.21
APPLE 9 69.12
NESTLE 10 69.00
Source: Reputation Institute
42. Companies lagging behind in reporting –
G3.1
Most of the companies do not have regular checks and internal assurance
protocol in place.
Most of the reports issued by companies fail to define clear focus areas and
identifying key stakeholders.
Very few reporters have sustainability strategy with well - defined objectives and
SMART targets.
The Sustainability Reports issued during the last few years are highly packaged
but lack emphasis on the main issue of sustainability.
Climate change has emerged on the key sustainability risks across industries but
only small number of companies report on climate change risks.
43. What can be done? – G4
The expectations from Indian reporters going forward are to focus on
presenting information related to:
◦Sustainability issues, challenges, dilemmas and opportunities.
◦Regulatory environment and fact-based information.
◦Information of interest to investors such as materiality of issues in financial
terms, vision and strategy, statements, goals and targets, etc.
◦Explanation on identification and prioritization of material issues.
◦Reader friendly report design.
52. CASE STUDY -
TATA
Approximately two third of the equity of the parent firm, Tata
Sons Ltd. is held by philanthropic trusts endowed by Sir
Dorabji Tata and Sir Ratan Tata, son of Jamshedji Tata, the
founder of today’s Tata empire in the 1860s.
Through these trusts, Tata Sons Ltd. utilizes on average
between 8 to 14 percent of its net profit every year for
various social causes. Even when economic conditions were
adverse, as in the late 1990s, the financial commitment of
the group towards social activities kept on increasing, from
Rs 670 million in 1997-98 to Rs 1.36 billion in 1999-2000. In
the fiscal year 2004 Tata Steel alone spent Rs 45 crores on
social services.
53. In July 2004, B. Muthuraman, Managing Director, Tata Steel Limited (TISCO)
announced that in future TISCO would not deal with companies, which do not
conform to the company's Corporate Social Responsibility (CSR) standards.
Speaking at the annual general meeting of the Madras Chamber of Commerce
and Industry, He stated, "We will not either buy from or sell to companies that do
not measure up to Tata Steel's social responsibility standards."
54. •Over 500 self-help groups are currently operating under various poverty alleviation
programs; out of which over 200 are engaged in activities of income generation
thorough micro enterprises.
•Women empowerment programs through Self-Help Groups have been extended to
700 villages. From the year 2003 to 2006, the maternal and infant survival project had
a coverage area of 42 villages in Gamharia block in Seraikela Kharsawa and a
replication project was taken up in Rajnagar block.
55. Tata Steel supports various social welfare organizations. They include;
Tata Steel Rural Development Society
Tribal Cultural Society
Tata Steel Foundation for Family Initiatives
National Association for the Blind Shishu Niketan School of Hope
Centre for Hearing Impaired Children
Indian Red Cross Society, East Singhbhum
•In 2010-11, TCS supported its local communities in the United States: supported
the victims of the 2010 Chilean earthquake.
As far as the Tata group is concerned , it has gone a long way in fulfilling its duty and
responsibility towards the society and the nation.
56. Comparing with international
firm
As both a supplier and a customer in the technology industry, Dell has a robust process to
understand how the chemicals and materials used inside our products and during their
manufacturing processes affect humans, plants and animals. Materials usage laws and
regulations differ around the world, and suppliers’ levels of transparency and accountability
can also vary.
DELL FOCUSES ON :
ENVIRONMENT COMMUNITIES PEOPLE
57. In 2013 dell achieved their long term recycling goal to collect 1 billion pounds
of e-waste, a full year ahead of schedule. They recycled more than 170 million
pound of electronic globally.
Dell continued to close the recycling loop by
using 7.8 million pounds (3,542,556 kg) of recycled-content plastics in flat-
panel monitors and
Optic Plex desktops an increase of
6 percent over FY12.
Editor's Notes
Principles of the Stockholm Declaration:
Human rights must be asserted, apartheid and colonialism condemned
Natural resources must be safeguarded
The Earth's capacity to produce renewable resources must be maintained
Wildlife must be safeguarded
Non-renewable resources must be shared and not exhausted
Pollution must not exceed the environment's capacity to clean itself
Damaging oceanic pollution must be prevented
Development is needed to improve the environment
Developing countries therefore need assistance
Developing countries need reasonable prices for exports to carry out environmental management
Environment policy must not hamper development
Developing countries need money to develop environmental safeguards
Integrated development planning is needed
Rational planning should resolve conflicts between environment and development
Human settlements must be planned to eliminate environmental problems
Governments should plan their own appropriate population policies
National institutions must plan development of states' natural resources
Science and technology must be used to improve the environment
Environmental education is essential
Environmental research must be promoted, particularly in developing countries
States may exploit their resources as they wish but must not endanger others
Compensation is due to states thus endangered
Each nation must establish its own standards
There must be cooperation on international issues
International organizations should help to improve the environment
Weapons of mass destruction must be eliminated