Ásthildur Hjaltadóttir
Director Services
Milano, 27 May 2014
The GRI Sustainability
Reporting Guidelines
Main Features of ...
Why G4?
Download both parts for free on www.globalreporting.org
G4 Structure
• Part 1: The Reporting Principles and
Standard Discl...
General Standard Disclosures
Specific Standard Disclosures
• Disclosures on Management Approach
• Indicators
G4 Structure
Focus on what matters, where it matters
Focus on what matters, where it matters
Materiality: The report should cover Aspects that:
• Reflect the organization’s si...
Focus on what matters, where it matters
• G4 is about identifying critical changes
that need to be managed, even if the
or...
Defining Report Content and Boundaries: the Process
Focus on what matters, where it matters
Visual representation of prioritization of Aspects
Example of where the topic of anti-corruption is only
relevant to certain entities within the organization
Example of where the topic of child labor is only relevant
to certain entities outside of the organization
Example of where the topic of emissions is relevant
within and outside of the organization
Focus on what matters, where it matters
a) Explain the process for defining the report content and the
Aspect Boundaries
b...
Focus on what matters, where it matters
List all the material Aspects
identified in the process for
defining report conten...
Two options:
In accordance with G4 Guidelines
Comprehensive
Core
(*) Reasons for omission may apply in exceptional cases
In accordance with G4 Guidelines
(*) Reasons for omission may apply in exceptional cases
In accordance with G4 Guidelines
(*) REASONS FOR OMISSION
In exceptional cases, if it is not possible to disclose
certain required information, the report ...
(*) REASONS FOR OMISSION
• not applicable
• confidentiality constraints
• legal prohibitions
• information unavailable
In ...
• Disclosure on
Management Approach
• Supply Chain
• Governance
• Ethics and Integrity
• Energy and Emissions
• Anti-corru...
• OECD Guidelines for
Multinational Enterprises
• United Nations Global
Compact ‘Ten Principles’
• UN Guiding Principles o...
Integrated reporting
• Integrates financial and sustainability
performance
• G4 is designed for reporting in
different rep...
• GRI recommends the use of external assurance
• Not required for ‘in accordance’ Core or
Comprehensive
• Report external ...
GRI Content Index
Assurance
• GRI will continue to recognize
reports based on G3 and G3.1
Guidelines for up to two full
reporting cycles after the
lau...
Sector Disclosures
• GRI’s Sector Disclosures provide
sector-specific disclosures and
guidance to be used with the G4
Guid...
G4 Pioneers Program
Highlights:
• Peer learning & experience sharing
• Provide feedback through questionnaires and
online ...
G4 Monitoring Program
* Data from the Sustainability Disclosure Database as at 16 May 2014
231 G4 Reports
(as of May 2014)...
G4 Monitoring Program
* Data from the Sustainability Disclosure Database as at 16 May 2014
Materiality Matters Check
(as o...
• Brochure ‘An introduction to G4’
• Overview of changes in Standard Disclosures
from G3/G3.1 and G4
• G4 Translations
• G...
www.globalreporting.org
G4:
Your sustainability
reporting journey
starts here
For technical enquiries, please email
guidel...
The gri sustainability reporting guidlines main features of G4 - Asthildur Hjaltadottir
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The gri sustainability reporting guidlines main features of G4 - Asthildur Hjaltadottir

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Lundquist hosted the 6th edition of its CSR Online Awards in Milan, part of a unique two-day event to discuss trends in sustainability and recognise top performers in online communications from across Europe.

The event brought together more than 100 participants including sustainability and communications professionals from over 45 companies and organisations. Participants heard from 27 international speakers in three plenary sessions and six workshops.

This is Service Director at Global Reporting Initiative Asthildur Hjaltadottir's presentation.

Published in: Business, Economy & Finance
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The gri sustainability reporting guidlines main features of G4 - Asthildur Hjaltadottir

  1. 1. Ásthildur Hjaltadóttir Director Services Milano, 27 May 2014 The GRI Sustainability Reporting Guidelines Main Features of G4
  2. 2. Why G4?
  3. 3. Download both parts for free on www.globalreporting.org G4 Structure • Part 1: The Reporting Principles and Standard Disclosures • Part 2: The Implementation Manual
  4. 4. General Standard Disclosures Specific Standard Disclosures • Disclosures on Management Approach • Indicators G4 Structure
  5. 5. Focus on what matters, where it matters
  6. 6. Focus on what matters, where it matters Materiality: The report should cover Aspects that: • Reflect the organization’s significant economic, environmental and social impacts; or • Substantively influence the assessments and decisions of stakeholders
  7. 7. Focus on what matters, where it matters • G4 is about identifying critical changes that need to be managed, even if the organization is not (yet) ready to manage it • G4 is not about identifying all sustainability related topics that the organization monitors. The report should focus on the material topics
  8. 8. Defining Report Content and Boundaries: the Process
  9. 9. Focus on what matters, where it matters Visual representation of prioritization of Aspects
  10. 10. Example of where the topic of anti-corruption is only relevant to certain entities within the organization
  11. 11. Example of where the topic of child labor is only relevant to certain entities outside of the organization
  12. 12. Example of where the topic of emissions is relevant within and outside of the organization
  13. 13. Focus on what matters, where it matters a) Explain the process for defining the report content and the Aspect Boundaries b) Explain how the organization has implemented the Reporting Principles for Defining Report Content General Standard Disclosures
  14. 14. Focus on what matters, where it matters List all the material Aspects identified in the process for defining report content General Standard Disclosures
  15. 15. Two options: In accordance with G4 Guidelines Comprehensive Core
  16. 16. (*) Reasons for omission may apply in exceptional cases In accordance with G4 Guidelines
  17. 17. (*) Reasons for omission may apply in exceptional cases In accordance with G4 Guidelines
  18. 18. (*) REASONS FOR OMISSION In exceptional cases, if it is not possible to disclose certain required information, the report should clearly: a) Identify the information that has been omitted b) Explain the reasons why the information has been omitted There are 4 valid reasons for omission In accordance with G4 Guidelines
  19. 19. (*) REASONS FOR OMISSION • not applicable • confidentiality constraints • legal prohibitions • information unavailable In accordance with G4 Guidelines
  20. 20. • Disclosure on Management Approach • Supply Chain • Governance • Ethics and Integrity • Energy and Emissions • Anti-corruption & Public Policy New or renewed Guidelines content
  21. 21. • OECD Guidelines for Multinational Enterprises • United Nations Global Compact ‘Ten Principles’ • UN Guiding Principles on Business and Human Rights Harmonization
  22. 22. Integrated reporting • Integrates financial and sustainability performance • G4 is designed for reporting in different report formats
  23. 23. • GRI recommends the use of external assurance • Not required for ‘in accordance’ Core or Comprehensive • Report external assurance approach (G4-33) • External assurance indicated for each Standard Disclosure in the GRI Content Index Assurance
  24. 24. GRI Content Index Assurance
  25. 25. • GRI will continue to recognize reports based on G3 and G3.1 Guidelines for up to two full reporting cycles after the launch of G4. • Reports published after 31 December 2015 should be prepared in accordance with the G4 Guidelines • GRI recommends that organizations reporting for the first time use the G4 Guidelines Transition period
  26. 26. Sector Disclosures • GRI’s Sector Disclosures provide sector-specific disclosures and guidance to be used with the G4 Guidelines • Reporters to consider this content when defining what is material • The G4 Sector Disclosures are versions of the 10 GRI G3/G3.1 Sector Supplements reorganized to fit the structure and content of the G4 Guidelines Available on GRI’s website:
  27. 27. G4 Pioneers Program Highlights: • Peer learning & experience sharing • Provide feedback through questionnaires and online sessions (to GRI Governance bodies) • 98 reporting organizations (OS) from 38 coutries (diversity of profiles) • 202 pre-session questionnaires were collected and over 313 questions and 1.025 comments were raised
  28. 28. G4 Monitoring Program * Data from the Sustainability Disclosure Database as at 16 May 2014 231 G4 Reports (as of May 2014) 6% 22% 41% 21% 6% 4% Africa Asia Europe Latin America & the Caribbean Northern America Oceania
  29. 29. G4 Monitoring Program * Data from the Sustainability Disclosure Database as at 16 May 2014 Materiality Matters Check (as of May 2014) 42% 58% Yes No
  30. 30. • Brochure ‘An introduction to G4’ • Overview of changes in Standard Disclosures from G3/G3.1 and G4 • G4 Translations • G4 Online • G4 Taxonomy • G4 Content Index Tool • G4 Frequently Asked Questions • Linkage Documents: • Making the Connection: Using the GRI G4 Guidelines to Communicate Progress on the UN Global Compact Principles • ISO 26000 & G4: How to use the GRI G4 Guidelines and ISO 26000 in conjunction • GRI Global Conference videos, see: http://vimeo.com/globalreporting Resources
  31. 31. www.globalreporting.org G4: Your sustainability reporting journey starts here For technical enquiries, please email guidelines@globalreporting.org If you have any feedback, please email feedback@globalreporting.org
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