Gri, Elena Perez - The debate. 4th Lundquist CSR Online Awards, Turin 8-9 Nov 2012


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Gri, Elena Perez - The debate. 4th Lundquist CSR Online Awards, Turin 8-9 Nov 2012

  1. 1. The Future of CSR Report Elena Pérez November 9, 2012
  2. 2. About GRIGlobal network of experts, consultants, assurors, labor, businesses and NGOs
  3. 3. Sustainability reporting trendsKPMG Survey 2011 • Number of companies reporting on sustainability has continued to rise • Now seems to have become virtually mandatory for most multinational companies
  4. 4. Sustainability reporting trendsKPMG Survey 2011• 80% of the G250 and 69% of the N100 companies use GRI’s Sustainability Reporting Guidelines
  5. 5. 2011 Reports registered (to date 19/04/2012) Non-GRI G3.1 GRI- 10% 8% Referenced 10% G3 72%GRI began tracking GRI-Referenced and Non-GRI Reports in 2011
  6. 6. 2012 GRI reports including financial data Oceania 2% Africa Northern 8% America Latin 8% Asia America 11% 8% Integrated Sustainability reports reports 21% 79% Europe 63%Data from the Sustainability Disclosure Database and information as at 7November 2012, all reports are GRI reports (based on G3 or G3.1Guidelines) and integrated reports have been self-declared as such by thereporters themselves.
  7. 7. Top 10 Reporting Countries According to 2011 GRI Reports # of GRI % of GRI reports relative to Country reports total 2011 GRI reports United States of America 259 12% Spain 170 8% Brazil 120 5% China 118 5% Sweden 115 5% Republic of Korea 95 4% Netherlands 94 4% Germany 89 4% Australia 88 4% South Africa 72 3%*Based on Sustainability Disclosure Database data from 3 September 2012
  8. 8. 2011 GRI Reports by sector Within the GRI Database universe, 14% of 2011 GRI reports are from the Financial Services sector, in line with historical trends. Compared to 2010, there has been limited change in the ranking of the top 10 sectors. There has been a noticeable rise in GRI reports from the Chemicals (32%) and Real Estate (16%) sectors.All statistics refer to reports registered on the GRI Reports List, as of date 4 May 2011
  9. 9. Regional distribution of 2011 GRI Reports Africa 3% Oceania 5%In Europe:1. Spain North America 14%2. Sweden3. The Netherlands Europe 47% Latin America 14% Asia 17%
  10. 10. Main drivers for reporting – RegionallyUnited States Bloomberg: a market research firm now offers sustainability performance information to investorsLatin America Stock Exchanges of Sao Paulo and Mexico have a sustainability index.Africa Johannesburg Stock Exchange King 3 Governance Code: a listing requirementEurope: Legislation: Sweden and Denmark
  11. 11. Some initial trends– FIRST PCP FEEDBACK Today 3 years 10 yearsQ9) Which of the following sustainability N= 732reporting formats are most relevant to your %organization today? Which do you expect to Regulatory filing 29 21 22be the most relevant in three years? A Sustainability report 76 42 20 Integrated report 22 58 65decade from now? (Max. 3 answers per Topic-specific report 14 16 14period) Investor summary 17 17 12 Other stakeholder-specific report 11 18 19 Web based disclosures 37 44 42 Dont know 1 2 8Strong indications from reporters:The report format of the future evolves from a Sustainability Report today to anIntegrated Report, over a 3 -10 year transition
  12. 12. Sustainability Report FormatsHow are companies reporting?- Flat PDF- Interactive PDF- Web-based disclosures- Flash report- Image report- Printed versions to reach specific audiences
  13. 13. Reports: Latest Trends Disclosure of sustainable information Dynamic updates: information updated on a quarterly basis Interactive formats HTML (still produce a PDF annual report) Alignment financial and non-financial information Performance over time The way materiality has changed over time
  14. 14. How the Report is evolving?• Shift from report to reporting• Engaging with audiences: who are my stakeholders?• G4: reports be more concise and focused on materialissues.
  15. 15. The road to relevant information: where to find what I’m looking for?The GRI Content Index serves as the gateway to an organization’s reporting and the roadmap to relevant information• It provides an overview of the disclosures• It gives direct access to additional sources such as hyperlinks, page references, annual reports, and corporate information• We tend to call it reporting (not a single static unique PDF)
  16. 16. Elena Pérez www.globalreporting.orgnue, Date