Boost PC performance: How more available memory can improve productivity
@GRIAusConf_Report Quality and Assurance - Renzo Mori Junior
1. Report Quality and
Assurance
Chair: John Purcell, Policy Advisor Corporate Regulation, CPA Australia; Member, GRI’s
Australian Advisory Group
.
Richard Boele, Managing Director, Banarra
Renzo Mori Junior, Researcher, University of Southern Queensland
Adrian King, National Leader, Climate Change & Sustainability Services, KPMG
Nancie-Lee Robinson, General Manager – Governance, Integration & Reporting, Telstra
2. GRI Guidelines for assurance of
sustainability reports: Fortune Global
500 list 2010 analyses
Renzo Mori Junior
PhD St d t University of S th
Student, U i it f Southern Q
Queensland
l d
March 2012
3. Outline
Aims of the Presentation
Literature review
Methodology
Situation of the Global Fortune 500 (2010)
Recommendation
4. Aims of the Presentation
Discuss current situation of the assurance process;
p
Present percentage of organisations issuing a
sustainability report, following the GRI framework and
report
including an external assurance;
Assess whether organisations which follow GRI’s
guidelines tend to adopt an assurance process;
Provide suggestions to enhance transparency and to
contribute toward improvement of the current
p
assurance practices for GRI sustainability reports.
5. Literature Review
Voluntary and not regulated in a majority of
countries;
Different assurance providers providing different
types of assurance services with different types of
assurance statements;
t t t
Some stakeholders are not able to identify those
y
differences and question the benefits of the
assurance process in the way it has been provided.
6. Methodology
gy
Analyses of the organisations listed on the Global
y g
Fortune 2010 official website;
Sustainability reports which:
Contain social and environmental performance;
Information in English;
Issued by corporative, holding or global
organisations’ representatives.
i ti ’ t ti
16 organisations were excluded from the analyses,
resulting in a sample of 484.
7. Sustainability Reports
y p
All the sample p
p provided some type of information
yp
regarding environmental and/or social performance;
85%
(413)
15%
(71)
Without formal report With formal report
8. Sustainability Reports
y p
85% with formal Sustainability Report
y p
42%
85%
(173)
(413) 58%
(240)
GRI Framework Without GRI Framework
10. ype
yp of Assurance Providers
80
60%
7
50% 6
40%
37
30%
2
20% 13
7
10%
0%
Accountants Consultants M i xe d Specialist
With GRI 58% 27% 5% 9%
Without GRI 40% 13% 0% 47%
11. General Conclusions
GRI recommends the use of external assurance;
Organisations which follow the GRI framework tend
to have their sustainability report assured;
GRI plays an important role in the assurance
process;
GRI could suggest th use of a content index to
ld t the f t ti d t
provide users with a quick overview of what has been
analysed during the assurance process
process.
13. Authors Contacts
Renzo Mori Junior (PhD Student)
renzo.morijunior@usq.edu.au
Prof. Peter Best (Supervisor)
Peter.Best@usq.edu.au
P t B t@ d
Prof.
Prof Julie Cotter (Supervisor)
Julie.Cotter@usq.edu.au