Welcome to GRI’sOfficial Canadian#G4launch in Toronto12 June, 2013Toronto, 12 June 2013 – hosted by Toronto Stock Exchange...
1:00 – 1.10 Opening – Mike Wallace, Director GRI Focal Point USA1.10 – 2.10 Master Class II G4 Download – Sustainalytics2....
North American G4 CampaignG4 Campaign SponsorsParticipatingCertified Training Partners & Sector Leaders:• Boston College• ...
Focus on what matters, where it matters
​VISIONA sustainable global economy where organizations manage theireconomic, environmental, social and governance perform...
Meanwhile in Europe…EC Proposal for EUdirectiveAll large companies in theEU will have to discloseinformation on (a) polici...
Key objectives GRIMore reporters!Better transparency!It’s not just about your report, it’s abouttransparency creating real...
Harmonization & alignmentInternational North American
Market uptakeAnd others…
Why G4?GRI anticipates:• continued strong growth in sustainability reporting• increasing interest from report users for we...
Starting points for G4• G4 Objectiveso Be user-friendly for beginner and experienced reporterso Improve technical quality,...
G4 development timelineJan Feb Mar Apr May Jun Jul Aug Sep2013TACFinal checkon G4contentG4 launchSC and TAC Concur.BoD app...
G4 Launch at the GRI Conference• Over 1600 people, from over 80 countries• Over 40 sessions, with close to 200speakers
North American G4 CampaignPre-Conference11 April – GRI @ NYSE, New York2 May– GRI @ CERES, San Francisco15 May – GRI @ web...
Find out more!http://grifocalpointblog.org/usa
Master Class II:G4 DownloadPresented by GRI’s Certified Training Partner (in Canada):
About Sustainalytics Certified-GRI training: In collaborationwith Lead Canada, we provide the GRI-certified 2-day trainin...
Master Class II Agenda18 Overview of sustainability reporting The GRI’s 5-Step Reporting Process1. Obtain an overview2. ...
Overview of Sustainability Reporting
 Conveys disclosures on an organization’simpacts – positive or negative – on theenvironment, society, and the economy Se...
 The mainstreaming of responsibleinvestment is founded on therecognition that ESG issues can bematerial. Academic and se...
22Sustainability is BeingDriven by Ratings/RankingsRaters Examples:Rankings and dataproduced by SRIinformation providersRe...
Sustainability and Transparency is Driven bythe Need to Build Public Trust
Growth in sustainability reporting
Sustainability reporting in CanadaIn 2012, there were 2times as manyreporters in EUcompared to NorthAmerica.25In 2011, Can...
Sustainability reporting by type26Source: GRI Sustainability Reporting Statistics Publication year 2011The majority of GRI...
27Source: GRI Sustainability Reporting Statistics Publication year 20112011 GRI Reports by SectorSustainability reporting ...
The GRI’s 5-Step Reporting Process
About the GRI29GRI NetworkFocal PointsUSA FocalPointAdvisoryGroups OrganizationalStakeholdersTrainingPartnersCANADA:Sustai...
Key Changes in G430 Greater focus on materiality ABC application levels have been replaced by an “inaccordance” system -...
The GRI’s 5-Step Reporting Process311.• Obtain an overview2.• Choose the preferred ‘in accordance’ option3.• Prepare to di...
1.• Obtain an overview2.• Choose the preferred ‘in accordance’ option3.• Prepare to disclose general standarddisclosures4....
33G4 SustainabilityReporting GuidelinesThe GRI’s 5-Step Reporting Process1. Obtain an overview
 The Reporting Principles should be applied by allorganizations when preparing a sustainabilityreport.34Principles forDef...
1.• Obtain an overview3.• Prepare to disclose general standarddisclosures4.• Prepare to disclose specific standarddisclosu...
36‘In accordance’ options: Organizations may prepare their sustainability report‘in accordance’ with the G4 Guidelines us...
1.• Obtain an overview2.• Choose the preferred ‘in accordance’ option4.• Prepare to disclose specific standarddisclosures5...
 Applicable to all organizations; helps toset the stage and provide context Core option = 34 general disclosuresrequired...
39The GRI’s 5-Step Reporting Process3. Prepare to disclose general standard disclosuresStakeholderEngagementG4-24Provide a...
1.• Obtain an overview2.• Choose the preferred ‘in accordance’ option3.• Prepare to disclose general standarddisclosures5....
The GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosuresG4GeneraldisclosuresSpecificdisclosu...
42The GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosuresDMAsDescribe why theaspect is mate...
 Materiality is tobe determined atthe Aspect levelThe GRI’s 5-Step Reporting Process4. Prepare to disclose specific stand...
44 Core option 1 indicator permaterial aspect Comprehensive option All listed indicatorsper material aspect E.g. All ...
45‘Reasons for omissions’: In exceptional cases, an organization may omit ageneral or specific disclosure if it is: Not ...
46Sector Supplements: Ten sector supplements were createdunder G3 to reflect that many sectorshad unique impacts The asp...
47 When preparing to disclose specific standard disclosures,materiality should be at the forefrontThe GRI’s 5-Step Report...
48 The GRI offers a 4-step process fordefining material aspectsThe GRI’s 5-Step Reporting Process4. Prepare to disclose s...
49Identify a list of aspects and topics that havethe potential to be materialThe GRI’s 5-Step Reporting Process4. Prepare ...
50 For each identified aspect,determine where the impactoccurs – internally (G4-20) orexternally (G4-21)? Determine the ...
51The GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosures
52For each aspect identified, consider theimpact on stakeholders, and the impacton the organization.Y-axis: What is the d...
53The GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosures
54The GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosuresLevel of Coverage Once you have i...
55The GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosuresCore ComprehensiveGeneral Standard...
56Ensure that the list of material aspects presenta reasonable and balanced picture of theorganization’s positive and nega...
1.• Obtain an overview2.• Choose the preferred ‘in accordance’ option3.• Prepare to disclose general standarddisclosures4....
58The GRI’s 5-Step Reporting Process5. Prepare the sustainability report A GRI content index directs the reader to where ...
59The GRI’s 5-Step Reporting Process5. Prepare the sustainability report GRI recommends the use of external assurance, bu...
60The GRI’s 5-Step Reporting Process5. Prepare the sustainability report Organizations are not required to submit their s...
Thank YouQuestions & DiscussionSimon MacMahonGlobal Director Advisory ServicesSustainalyticsSimon.macmahon@sustainalytics....
Interview with Suncor EnergyQ&A
BREAK
Panel Discussion
Master Class III:G4Presented by GRIhttp://vimeo.com/67809773?d96a349c52fc4f68eea46a47ccb3d360
G4 applied to Canadian contextHow do we scale it up?GRI presenters: Mike Wallace & Marjella AlmaPanelists:Bob Willard, sus...
Public & Private RegulationHarmonization & IntegrationSupply chain & ProcurementSustainability - Mega trends
Regulatory trends"More governments are makingsustainability reporting mandatory.“In 2006, 58 percent of policies weremanda...
What’s happening with the neighbors?
Stock exchange activityMay 2010 January 2011
• GRI G4 & Other Initiatives:• OECD MNE Guidelines• UNGC Principles• UN Guiding Principles on Business andHuman Rights• GH...
Harmonization: other initiativesWhere? Legend, links to OECD/UNGC
Harmonization: GHGWhere? GHG disclosures* G4 WG with CDP & ClimateRegistry* Aligned with WRI & ISO 14064
Harmonization: other initiativesWhere? Linkage tables in G4
• GRI & Other Initiatives:• OECD MNE Guidelines• UNGC Principles• UN Guiding Principles on Business andHuman Rights• GRI &...
New publicationHarmonization - Integrated reporting76
• GRI & Other Initiatives:• OECD MNE Guidelines• UNGC Principles• UN Guiding Principles on Business andHuman Rights• GRI &...
Supply Chain – G4-12 Describe the supply chainSupply Chain Disclosures
Overview of Supply Chain Disclosures in G4, pg 86Supply Chain Disclosures
Public & Private RegulationHarmonization & IntegrationSupply chain & ProcurementSustainability - Mega trends
•Learning Services Material– G4 Bridging Module July 2013– Standard course & Pathways I: September 2013– SME course & Path...
Thank Youwww.grifocalpointblog.org/usawww.griconference.org82
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GRI Launched of G4 in Canada - Toronto, June 12, 2013

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20130612 gri tsx

  1. 1. Welcome to GRI’sOfficial Canadian#G4launch in Toronto12 June, 2013Toronto, 12 June 2013 – hosted by Toronto Stock ExchangeG4 Campaign Sponsor
  2. 2. 1:00 – 1.10 Opening – Mike Wallace, Director GRI Focal Point USA1.10 – 2.10 Master Class II G4 Download – Sustainalytics2.10 – 2.30 Interview with Suncor Energy; Q&A2:30 – 2:45 Break2:45 – 3:45 Panel Discussion with investors3:45 – 4:45 Master Class III G4 Applied to Canadian context4.45 – 6.00 ReceptionAgenda
  3. 3. North American G4 CampaignG4 Campaign SponsorsParticipatingCertified Training Partners & Sector Leaders:• Boston College• BrownFlynn• Deloitte• ERM• ISOS Group• Lead Canada w/Sustainalytics• Bloomberg• Clorox• Curran & Connors• Dell• NYSE Euronext• Sprint• The Mosaic Company
  4. 4. Focus on what matters, where it matters
  5. 5. ​VISIONA sustainable global economy where organizations manage theireconomic, environmental, social and governance performanceand impacts responsibly and report transparently.MISSION​To make sustainability reporting standard practice by providingguidance and support to organizationsVision & Mission of GRI
  6. 6. Meanwhile in Europe…EC Proposal for EUdirectiveAll large companies in theEU will have to discloseinformation on (a) policies,(b) risks and (c) results asregards environmentalmatters, social andemployee-related aspects,respect for human rights,anti-corruption and briberyissues, and diversity on theboards of directors.16 April 2013
  7. 7. Key objectives GRIMore reporters!Better transparency!It’s not just about your report, it’s abouttransparency creating real change.
  8. 8. Harmonization & alignmentInternational North American
  9. 9. Market uptakeAnd others…
  10. 10. Why G4?GRI anticipates:• continued strong growth in sustainability reporting• increasing interest from report users for well-presentedand accessible information• harmonization between reporting tools and systems• the integration of financial and sustainability reporting
  11. 11. Starting points for G4• G4 Objectiveso Be user-friendly for beginner and experienced reporterso Improve technical quality, with clearer definitionso Align with other international reporting references(frameworks)o Lead to reports that cover material topicso Offer guidance on how to link sustainability and integratedreporting, aligned with the IIRCo Improve data access (XBRL)
  12. 12. G4 development timelineJan Feb Mar Apr May Jun Jul Aug Sep2013TACFinal checkon G4contentG4 launchSC and TAC Concur.BoD approval Roll-out PhaseSC and BoD -final feedbackto G4We are hereFocusedconsultationGRI technical and editorial improvements,layout improvements, etc.
  13. 13. G4 Launch at the GRI Conference• Over 1600 people, from over 80 countries• Over 40 sessions, with close to 200speakers
  14. 14. North American G4 CampaignPre-Conference11 April – GRI @ NYSE, New York2 May– GRI @ CERES, San Francisco15 May – GRI @ webinar, onlineG4 Local Launch3 June – GRI @ Sustainable Brands ‘13, San Diego6 June – GRI @ Sustainability Summit, Kansas City10, 11 June – GRI @ Deloitte, Vancouver & CalgaryTODAY – GRI @ Toronto Stock Exchange, Toronto19 June & 24 June – GRI @ webinar, onlineBefore… and after…
  15. 15. Find out more!http://grifocalpointblog.org/usa
  16. 16. Master Class II:G4 DownloadPresented by GRI’s Certified Training Partner (in Canada):
  17. 17. About Sustainalytics Certified-GRI training: In collaborationwith Lead Canada, we provide the GRI-certified 2-day training workshopacross Canada. Reporting best practices: Our globalteam of sector-specific analysts readand analyse thousands of sustainabilityreports annually. Reporting Awards Judge: For the pastseveral years, Sustainalytics hasparticipated as a judge for thesustainability category.Sustainalytics is a global leader in sustainabilityresearch and analysis.
  18. 18. Master Class II Agenda18 Overview of sustainability reporting The GRI’s 5-Step Reporting Process1. Obtain an overview2. Choose the preferred ‘in accordance’ option3. Prepare to disclose general standard disclosures4. Analyze materiality related to specific standard disclosures5. Prepare the sustainability report Questions & Discussion
  19. 19. Overview of Sustainability Reporting
  20. 20.  Conveys disclosures on an organization’simpacts – positive or negative – on theenvironment, society, and the economy Sets in motion a process that helpsorganizations to set goals, measureperformance, and manage change Sustainability reporting is driving improvedperformanceSustainability reporting
  21. 21.  The mainstreaming of responsibleinvestment is founded on therecognition that ESG issues can bematerial. Academic and sell-side researchstrongly supports this view It is a view also supported by the CFA,the SEC, McKinsey and Co., theHarvard Business Review, and many ofthe world’s largest institutionalinvestors21Sustainability is being Driven byCompetitive Investment Returnshttp://funds.rbcgam.com/_assets-custom/pdf/RBC-GAM-does-SRI-hurt-investment-returns.pdfhttp://www.hbs.edu/faculty/Publication%20Files/12-035.pdfhttps://www.dbadvisors.com/content/_media/Sustainable_Investing_2012.pdfhttp://dupress.com/articles/finding-the-value-in-environmental-social-and-governance-performancehttp://www.generationim.com/sustainability/report/
  22. 22. 22Sustainability is BeingDriven by Ratings/RankingsRaters Examples:Rankings and dataproduced by SRIinformation providersReputation indicesproduced by NGOs/Media/Research firmsRankings Examples:Indices ExamplesIndices developedby financial indexcompanies
  23. 23. Sustainability and Transparency is Driven bythe Need to Build Public Trust
  24. 24. Growth in sustainability reporting
  25. 25. Sustainability reporting in CanadaIn 2012, there were 2times as manyreporters in EUcompared to NorthAmerica.25In 2011, Canadiancompanies published3% of total global GRIreports, the 10thhighest reporting levelin the world.Source: GRI Sustainability Reporting Statistics Publication year 2011
  26. 26. Sustainability reporting by type26Source: GRI Sustainability Reporting Statistics Publication year 2011The majority of GRIreports are frompublicly listedcompanies.
  27. 27. 27Source: GRI Sustainability Reporting Statistics Publication year 20112011 GRI Reports by SectorSustainability reporting by sector
  28. 28. The GRI’s 5-Step Reporting Process
  29. 29. About the GRI29GRI NetworkFocal PointsUSA FocalPointAdvisoryGroups OrganizationalStakeholdersTrainingPartnersCANADA:Sustainalytics/LEAD CanadaNeuvactionGRI reportersGovernancebodiesTechnical AdvisoryCommittee (Chair:Denise Esdon, E&Y)Secretariat(Amsterdam)
  30. 30. Key Changes in G430 Greater focus on materiality ABC application levels have been replaced by an “inaccordance” system - Core or Comprehensive Aspect specific guidance for Disclosures onManagement Approach (DMAs) Approach to boundary-setting has changed New “level of coverage” concept Enhanced focus on key areas including: governance andsupply chain disclosures
  31. 31. The GRI’s 5-Step Reporting Process311.• Obtain an overview2.• Choose the preferred ‘in accordance’ option3.• Prepare to disclose general standarddisclosures4.• Prepare to disclose specific standarddisclosures5.• Prepare the sustainability report
  32. 32. 1.• Obtain an overview2.• Choose the preferred ‘in accordance’ option3.• Prepare to disclose general standarddisclosures4.• Prepare to disclose specific standarddisclosures5.• Prepare the sustainability reportThe GRI’s 5-Step Reporting Process
  33. 33. 33G4 SustainabilityReporting GuidelinesThe GRI’s 5-Step Reporting Process1. Obtain an overview
  34. 34.  The Reporting Principles should be applied by allorganizations when preparing a sustainabilityreport.34Principles forDefining ReportContentSustainabilityContextStakeholderInclusivenessMaterialityCompletenessPrinciples forEnsuring ReportQualityBalanceComparabilityAccuracyTimelinessClarityReliabilityThe GRI’s 5-Step Reporting Process1. Obtain an overview
  35. 35. 1.• Obtain an overview3.• Prepare to disclose general standarddisclosures4.• Prepare to disclose specific standarddisclosures5.• Prepare the sustainability reportThe GRI’s 5-Step Reporting Process2.• Choose the preferred ‘in accordance’ option
  36. 36. 36‘In accordance’ options: Organizations may prepare their sustainability report‘in accordance’ with the G4 Guidelines using one oftwo options: core and comprehensive The options do not indicate quality or performance Report should include statement if partially but notfully in accordance with either optionNot ‘in accordance’‘In accordance’ with theCore option‘In accordance’ with theComprehensive optionThe GRI’s 5-Step Reporting Process2. Choose the preferred ‘in accordance’ option
  37. 37. 1.• Obtain an overview2.• Choose the preferred ‘in accordance’ option4.• Prepare to disclose specific standarddisclosures5.• Prepare the sustainability reportThe GRI’s 5-Step Reporting Process3.• Prepare to disclose general standarddisclosures
  38. 38.  Applicable to all organizations; helps toset the stage and provide context Core option = 34 general disclosuresrequired Comprehensive option = all (58) generaldisclosures requiredThe GRI’s 5-Step Reporting Process3. Prepare to disclose general standard disclosuresG4GeneraldisclosuresStrategy andanalysis2 indicatorsOrganizationalprofile14 indicatorsMaterial aspectsand boundaries7 indicatorsStakeholderengagement4 indicatorsReport profile 6 indicatorsGovernance 22 indicatorsEthics andintegrity3 indicatorsSpecificdisclosures
  39. 39. 39The GRI’s 5-Step Reporting Process3. Prepare to disclose general standard disclosuresStakeholderEngagementG4-24Provide a list of stakeholder groupsengaged by the organizationG4-25Report the basis for identification andselection of stakeholders with whom toengageG4-26Report the approach to engagement,including frequency by typeG4-27Report key topics and concerns raisedby stakeholders and where they areaddressed
  40. 40. 1.• Obtain an overview2.• Choose the preferred ‘in accordance’ option3.• Prepare to disclose general standarddisclosures5.• Prepare the sustainability reportThe GRI’s 5-Step Reporting Process4.• Prepare to disclose specific standarddisclosures
  41. 41. The GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosuresG4GeneraldisclosuresSpecificdisclosuresEconomic 4 aspects 9 indicatorsEnvironmental 12 aspects 34 indicatorsLabour 8 aspects 16 aspectsHuman Rights 10 aspects 12 indicatorsSociety 7 aspects 11 indicatorsProducts 5 aspects 9 indicators Applicable to all organizationsbased on materiality DMAs should be reported formaterial aspects New aspects and indicators inG4 mostly related to supplychainDMACategories Aspects Indicators
  42. 42. 42The GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosuresDMAsDescribe why theaspect is materialDescribe themanagementapproachDescribe how themanagementapproach is evaluatedAspect-specific DMAguidance available for23 aspects‘Disclosures on Management Approach’: DMAs provide narrative on an organization’smaterial aspects DMAs describe policies, commitments,organizational responsibility, etc.
  43. 43.  Materiality is tobe determined atthe Aspect levelThe GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosures
  44. 44. 44 Core option 1 indicator permaterial aspect Comprehensive option All listed indicatorsper material aspect E.g. All 3 for theaspect ‘water’ Guidance is included onhow and whatinformation and data tocompile – use thisguidance!Example: Aspect - WaterThe GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosures
  45. 45. 45‘Reasons for omissions’: In exceptional cases, an organization may omit ageneral or specific disclosure if it is: Not applicable Business confidential Legally prohibited, or If data is not available However, must provide good rationaleThe GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosures
  46. 46. 46Sector Supplements: Ten sector supplements were createdunder G3 to reflect that many sectorshad unique impacts The aspects and indicators containedwithin remain valid. If a sector-specific aspect is material, then itmust be included in the report.The GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosuresFinalized sector supplements Financial Services Electric Utilities Food Processing Mining and Metals NGO Airport Operations Construction and Real Estate Event Organizers Media Oil and Gas
  47. 47. 47 When preparing to disclose specific standard disclosures,materiality should be at the forefrontThe GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosures“Material topics for a reporting organization should include thosetopics that have a direct or indirect impact on an organization’sability to create, preserve or erode economic, environmental andsocial value for itself, its stakeholders and society at large.”https://www.globalreporting.org/reporting/guidelines-online/TechnicalProtocol/Pages/MaterialityInTheContextOfTheGRIReportingFramework.aspx
  48. 48. 48 The GRI offers a 4-step process fordefining material aspectsThe GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosures
  49. 49. 49Identify a list of aspects and topics that havethe potential to be materialThe GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosuresInternational Normsand StandardsRatings NGOs/Academics/ExpertBodiesYour activities
  50. 50. 50 For each identified aspect,determine where the impactoccurs – internally (G4-20) orexternally (G4-21)? Determine the geographicalboundary– in what regionsdoes the organization have animpact?The GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosures
  51. 51. 51The GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosures
  52. 52. 52For each aspect identified, consider theimpact on stakeholders, and the impacton the organization.Y-axis: What is the degree ofstakeholder interest?X-axis: Can the aspect have an impact onthe organization from a financial,operational, strategic, reputationalor regulatory perspective? What is the likelihood andpotential severity of the impact?What is the level of coverage for eachaspect?The GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosures
  53. 53. 53The GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosures
  54. 54. 54The GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosuresLevel of Coverage Once you have identified the material aspects you need todetermine level of coverage. Level of coverage refers to the amount of prominence, amount ofdata and narrative description disclosed by an organization aboutan aspect. Factors include: priority, boundary, data availability. Organizations should disclose when information presented doesnot cover the full boundary identified
  55. 55. 55The GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosuresCore ComprehensiveGeneral StandardDisclosures34 out of 58 All 58Core ComprehensiveSpecificStandardDisclosuresDMAs For material aspects only For material aspects onlyIndicatorsAt least one per materialaspectAll indicators for materialaspectsSectorspecificdisclosuresRequired if available forthe sector and if materialRequired if available for thesector and if materialReview of disclosure requirements:
  56. 56. 56Ensure that the list of material aspects presenta reasonable and balanced picture of theorganization’s positive and negative impacts Apply the ‘completeness’ and‘stakeholder inclusiveness’principles Obtain executive sign-off Determine what material aspectshave data already available.Prepare systems to collect data.The GRI’s 5-Step Reporting Process4. Prepare to disclose specific standard disclosures
  57. 57. 1.• Obtain an overview2.• Choose the preferred ‘in accordance’ option3.• Prepare to disclose general standarddisclosures4.• Prepare to disclose specific standarddisclosuresThe GRI’s 5-Step Reporting Process5.• Prepare the sustainability report
  58. 58. 58The GRI’s 5-Step Reporting Process5. Prepare the sustainability report A GRI content index directs the reader to where the disclosure is reported – sustainabilityreport, website, annual report, etc. A GRI report must state an ‘in accordance’ option and include a GRI content index to supportthe declaration
  59. 59. 59The GRI’s 5-Step Reporting Process5. Prepare the sustainability report GRI recommends the use of external assurance, but it is not arequirement to be ‘in accordance’ with either the core orcomprehensive option The “+” has been eliminated
  60. 60. 60The GRI’s 5-Step Reporting Process5. Prepare the sustainability report Organizations are not required to submit their sustainability report to the GRI Organizations may register its sustainability report (including non-GRI reports)with the GRI in order to be included in the GRI’s Sustainability DisclosureDatabase
  61. 61. Thank YouQuestions & DiscussionSimon MacMahonGlobal Director Advisory ServicesSustainalyticsSimon.macmahon@sustainalytics.comKathryn MorrisonAssociate AnalystSustainalyticsKathryn.morrison@sustainalytics.com
  62. 62. Interview with Suncor EnergyQ&A
  63. 63. BREAK
  64. 64. Panel Discussion
  65. 65. Master Class III:G4Presented by GRIhttp://vimeo.com/67809773?d96a349c52fc4f68eea46a47ccb3d360
  66. 66. G4 applied to Canadian contextHow do we scale it up?GRI presenters: Mike Wallace & Marjella AlmaPanelists:Bob Willard, sustainability author and expert, The Sustainability AdvantageDenise Esdon, Partner Ernst & Young Canada; GRI Board of Directors,Chairwoman GRI’s Technical Advisory CommitteeHelle Bank Jorgensen, Special Advisor UN Global Compact; B-AccountabilityValerie Chort, Partner, National Leader Sustainability, Deloitte Canada, G4Campaign SponsorAgenda
  67. 67. Public & Private RegulationHarmonization & IntegrationSupply chain & ProcurementSustainability - Mega trends
  68. 68. Regulatory trends"More governments are makingsustainability reporting mandatory.“In 2006, 58 percent of policies weremandatory;now, more than two thirds (72 percent) ofthe 180 policies in the 45 reviewedcountries are mandatory.
  69. 69. What’s happening with the neighbors?
  70. 70. Stock exchange activityMay 2010 January 2011
  71. 71. • GRI G4 & Other Initiatives:• OECD MNE Guidelines• UNGC Principles• UN Guiding Principles on Business andHuman Rights• GHG: CDP, Climate Registry, WRI, ISO• GRI G4 & Integrated ReportingHarmonization in G4
  72. 72. Harmonization: other initiativesWhere? Legend, links to OECD/UNGC
  73. 73. Harmonization: GHGWhere? GHG disclosures* G4 WG with CDP & ClimateRegistry* Aligned with WRI & ISO 14064
  74. 74. Harmonization: other initiativesWhere? Linkage tables in G4
  75. 75. • GRI & Other Initiatives:• OECD MNE Guidelines• UNGC Principles• UN Guiding Principles on Business andHuman Rights• GRI & Integrated Reporting• GRI & Supply ChainHarmonization: Integrated Reporting
  76. 76. New publicationHarmonization - Integrated reporting76
  77. 77. • GRI & Other Initiatives:• OECD MNE Guidelines• UNGC Principles• UN Guiding Principles on Business andHuman Rights• GRI & Integrated Reporting• GRI & Supply ChainSupply Chain
  78. 78. Supply Chain – G4-12 Describe the supply chainSupply Chain Disclosures
  79. 79. Overview of Supply Chain Disclosures in G4, pg 86Supply Chain Disclosures
  80. 80. Public & Private RegulationHarmonization & IntegrationSupply chain & ProcurementSustainability - Mega trends
  81. 81. •Learning Services Material– G4 Bridging Module July 2013– Standard course & Pathways I: September 2013– SME course & Pathways II December 2013•Reports Services - GSI– Decision on “In accordance” checks: September 2013– Certified Software for G4 and G4 onlinePost G4 Launch - Roll out phase
  82. 82. Thank Youwww.grifocalpointblog.org/usawww.griconference.org82
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