1. 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
alma@globalreporting.org
Venue, Date
+1 917 690 0909
IFAC, Chief Executive's Strategic Forum, 28 February 2012
2. Outline
About GRI and its connection to IFAC and
Integrated Reporting
GRI’s own reporting over time
GRI’s sustainability reporting journey: towards
G4
3. Shared goal: sustainable economy
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)
4. 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.
5. GRI’s Sustainability Reporting
framework development
1997 Boston – Inception of GRI Head office: Amsterdam
2000 Boston – G1 Guidelines 5 regional Focal Points:
Sao Paolo, Sydney, Beijing,
2002 Amsterdam – G2 Delhi, New York.
2006 Amsterdam – G3 10 Sector Guidance Guidelines
available
2011 Amsterdam – G3.1 Update
Strategic collaborations with
2013 Amsterdam – Launch of G4 ISO, OECD, UNEP and UNGC
6. GRI reports 1999-2011*
2500
November 2011: The GRI Guidelines
are used by 80 percent of the G250 ** *TBD
2000 1913
GRI is
still
1515
1500 counting
1121
1000
715
524
500
378
280
148 166
126
11 44
0
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
*Sustainability Disclosure Database data from 1 February 2012
** Source: 2011 KPMG CSR Survey
8. 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
9. 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
10. 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)
11. 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
12. 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.
13. GRI reports including IR
Total TBD:
2000
still counting
1800
1600
1400
1200 1689
1438 non-IR
1000 IR
1340
800
600
400
200 261 304
187
0
2009 2010 2011
14. 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.
15. 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.
16. G4 as a stepping stone
Sustainability
Reporting
Sustainability Disclosure
Mainstreaming
G4
Integrated
Reporting
Other paths to
mainstreaming
17. G4 developments - timeline
During May 2013 GRI Global Conference, Amsterdam
18. Thank you
Marjella Alma
Manager External Relations
Focal Point USA, GRI
alma@globalreporting.org/+1 917 690 0909
www.globalreporting.org
http://database.globalreporting.org
