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Global Reporting Initiative
The Global Reporting Initiative (GRI) is a long-term,
multi-stakeholder, process whose mission is to develop and disseminate globally
applicable Sustainability Reporting Guidelines for voluntary use by
organisations reporting on the economic, environmental, and social dimensions of
their activities, products and services.
The GRI was convened by the Coalition for Environmentally Responsible Economies
(CERES) and UNEP in 1997. At the time of WSSD in spring 2002 the GRI became a
permanent institution with a Board of Directors and headquarters in Amsterdam,
the Netherlands. The GRI is now an official collaborating centre of UNEP. It
also works in cooperation with UN Secretary-General Kofi Annan's Global Compact,
with which it has a cooperation agreement. As of 2003 companies are encouraged
to use the GRI Guidelines in their communications on progress under the Global
Compact.
The first draft Guidelines of the GRI were released in 1999.
The most recent Guidelines are the 2002 Sustainability Reporting Guidelines.
These Guidelines represent the foundation upon which all other GRI reporting
documents are based, and outline core content that is broadly relevant to all
organisations regardless of size, sector, or location. All organisations seeking
to report using the GRI framework can use the Guidelines as the basis for their
report, supported by other GRI documents as applicable.
Technical protocols
To assist users in applying the Guidelines, GRI is developing
technical protocols on indicator measurement. Each protocol addresses a specific
indicator or set of indicators (e.g., energy use, child labour) by providing
detailed definitions, procedures, formulae and references to ensure consistency
across reports. Thus far working groups have developed protocols on Energy,
Water, Health & Safety and Child Labour.
Sector Supplements
The 2002 Guidelines represent a general set of indicators
which are applicable to organisations in all sectors of commerce, in all regions
of the world. GRI recognises that sector-specific guidance must be developed to
supplement the general information elicited in the Guidelines.
This is essential to enabling more robust and useful reporting - and to extend
the applicability and uptake of the GRI Guidelines across sectors and around the
world. Sector supplements are available for the following industries:
Automotive, Financial Services, Mining and Metals, Public Agencies, Tour
Operators and Telecommunications.
Resource documents
Resource documents provide additional information or examples
on specific topics of interest to GRI users. These include topics, such as
HIV/AIDS, where some reporters have a strong interest in disclosure beyond the
material captured in the Guidelines. It may also include support for specific
user-groups seeking to apply the GRI reporting framework to their organisations.
Resource documents are a source of additional ideas, expertise, and knowledge to
inspire both individual users and future GRI working groups.
Objective
The GRI Guidelines are a framework for reporting on an
organisation’s economic, environmental, and social performance. The Guidelines:
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present reporting principles
and specific content to guide the preparation of organisation-level
sustainability reports;
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assist organisations in
presenting a balanced and reasonable picture of their economic,
environmental, and social performance; promote comparability of
sustainability reports, while taking into account the practical
considerations related to disclosing information across a
diverse range of organisations, many with extensive and
geographically dispersed operations;
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support benchmarking and
assessment of sustainability performance with respect to codes,
performance standards, and voluntary initiatives; and serve as
an instrument to facilitate stakeholder engagement.
Code of Conduct
Credibility
Our clients can only be credible if we are credible
ourselves. For that reason, we follow this code of conduct strictly.
Expertise
We put in well-educated and experienced professionals of
academic level. Our professionals are familiar with the culture of business, of
governments and of society, both at strategic and operational level. We do not
accept assignments for work we are not competent.
Added value
Our service is directed towards added value for the
commissioner of an assignment and for society as well. This added value is a
combination of economic, social and ecological values and for the business
profit and business continuity as well. Only responsible enterprises will find a
societal support for survival.
Objectivity
We take an independent position in both consultancy and
assurance. We follow the professional codes of conduct of Registered Accountants
(Dutch GBR). We do not accept assignments in conjunction with other work for the
same commissioner with can be in conflict in reality or in appearance. We avoid
an accumulation of earning from the same commissioner. We do not accept
assignments for interim management.
Reliability
Reliability is important in the performance of the work as in
the end result as well. We fulfil our work arrangements. We disclose our
conclusions in our report with due care. For the readers, we clearly disclose
the reliability of the audited report and the level of obtained assurance. We
carefully handle the interests of stakeholders.
Transparency
We are social responsible entrepreneurs ourselves. This
responsibility is not limited to the core function of our company, but also
includes operational tasks. We present our commitment by publications and share
knowledge with our commissioners and the stakeholder groups. We participate in
public initiatives in the field of corporate social responsibility and
contribute actively.
For more information:
www.globalreporting.org
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