Presentation given at the Nordic XBRL seminar in Helsinki Finland on June 7th 2012 about the GRI Taxonomy: what is it, how can it be used. Also explained the development process.

1. The GRI Taxonomy
What is it?
How was it made?
How can it be used?
Helsinki, 7th June, 2012

2. Presenter
Deloitte Innovation XBRL Team
Involved in XBRL since 2007
Paul Hulst GRI - taxonomy architect
Manager
Senior XBRL Specialist
Dutch Government -taxonomy
Mobile +316 1258 1923
Email phulst@deloitte.nl design for grant requests using
Twitter paulhulst
XBRL formula
Deloitte - XBRL instance creation
application design
1 © 2012 Deloitte Innovation

3. The GRI Taxonomy
2

4. Why companies report on sustainability
Global issues Company issues
Population Air, Water, Soil Volatile Markets Increased
Growth Pollution Regulation
Over Climate Change NGO/Consumer Pressure on
Consumption pressure transparency
Natural Resource Social Instability Drive for Closed Insecure supply
Depletion Loop
3 © 2012 Deloitte Innovation

5. Why the GRI Taxonomy is created
“What you can’t measure, you cannot manage. What you
can’t manage, you cannot change.”
Quote from Peter Drucker
Writer, professor and management consultant
4 XBRL en duurzaamheid – Maart 2012 © 2012 Deloitte Innovation

6. GRI sustainability reporting is growing
2146
5 © 2012 Deloitte Innovation

7. GRI Taxonomy
The Global Reporting Initiative (GRI) is a non-profit organisation that provides a
comprehensive sustainability reporting framework that is widely used around the world.
6 © 2012 Deloitte Innovation

8. GRI’s sustainability reporting framework is covered by
the GRI Taxonomy
GRI is working in close collaboration with Deloitte to develop the GRI
taxonomy for both the G3 and G3.1 Guidelines. The GRI taxonomy has
been released on March 8th, 2012.
7 © 2012 Deloitte Innovation

9. Every reportable data element is included in the GRI Taxonomy
GRI’s sustainability reporting framework:
Every reportable data element has
• a unique tag
• data type definition
• labels, multiple languages and
types
• a reference to its location in the
GRI Guidelines
Reportable data elements
8 © 2012 Deloitte Innovation

10. The GRI taxonomy has 1000+ reportable data elements
Extended Link Number of Number of checks Number of
disclosures in G3 in G3 Checklist concepts
Guidelines in G3 Taxonomy
Content index n.a. n.a. 210
Strategy and Profile disclosure 42 140 241
Economic category 9 53 124
Environmental category 30 111 385
Labor Practices and Decent Work 14 49 204
category
Human Rights category 9 25 71
Society category 8 26 73
Product Responsibility category 9 35 116
Attachments n.a. n.a. 9
Total 121 439 1433
9 © 2012 Deloitte Innovation

11. Development approach
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12. Development approach
Credibility of development process:
• Quality review by the Taxonomy Review Team (experts from software
providers, assurance providers, investors, reporters, standard setters)
• Public Comment Period
• Aligned with taxonomy development approaches used by financial accounting
standard bodies (IASB, FASB and FSAJ)
11 © 2012 Deloitte Innovation

13. Taxonomy Review Team
• Fundamental to development process
• By providing external quality control to content (GRI) and technology
(XBRL)
• Charter to govern work done and relationship to project team
• Intellectual Property
• Responsibilities of individual members
• Advisory capacity only
• Description of tasks
• Volunteers
12 © 2012 Deloitte Innovation

14. GRI Taxonomy products
• GRI Taxonomy:
a set of XBRL data definitions based on GRI Sustainability Reporting
Guidelines
• Supporting documents
• Architecture and Style Guide:
describes how the GRI Taxonomy was created and why certain decisions
were made
• Implementation Guide:
provides guidance on how to use the GRI Taxonomy to disclose or receive
sustainability data
All files can be found at the GRI Taxonomy website:
https://www.globalreporting.org/reporting/reporting-support/xbrl/Pages/default.aspx
13 Nordic XBRL seminar © 2012 Deloitte Innovation

15. Using the GRI
Taxonomy
14

16. Issues with sustainability reporting
Is the data Is the data
complete? comparable?
Is the data Who will deliver
on time? what?
What can you do with the data?
Is the data Is the process
accurate? efficient?
GRI Taxonomy can help
reduce reporting burden and improve control!
15 © 2012 Deloitte Innovation

17. How can GRI Taxonomy be used to improve the process
 Access to timely, reliable,  Baseline for selecting reportable
and comparable data measures
provides insight and
Prepare  Discuss with stakeholders what
enables benchmarking can be reported.
 Automate
production of
sustainability Report Unique IDs for Connect
report all reportable
 Automate data elements
collection and
validation
 Reuse unique
definitions of reportable
 Data in electronic and measures
reusable format  Generate overview of
 Including contextual measures for different
information stakeholder
 Clear definitions with
Monitor Define conversations
reference to GRI
guidelines
See https://www.globalreporting.org/reporting/get-started/Pages/default.aspx
16 © 2012 Deloitte Innovation

18. How to get started
1 understand
• Obtain knowledge of XBRL
• Select XBRL software tool(s)
• Understand the GRI Taxonomy
GRI GRI
Taxonomy Report • Map sustainability report to the GRI
Taxonomy
2 tag
• Tag content index to the GRI Taxonomy
• Tag facts and statements in the
sustainability report to the GRI
GRI apply GRI
Taxonomy tags Report taxonomy
3 submit • Review and validate instance document
• Submit XBRL report to GRI
XBRL
Instance GRI
17 GRI Taxonomy Webinar – March 2012 © 2012 Deloitte Innovation

19. GRI’s Voluntary Filing Program enables organizations to
showcase their XBRL sustainability report
Taxonomy Standards Taxonomy
body
XBRL report
Data
Reporters
consumers
(Instance file)
GRI Voluntary
Filing Program
18 GRI Taxonomy Webinar – March 2012 © 2012 Deloitte Innovation

20. Summary
19

21. Summary
20 © 2012 Deloitte Innovation

22. Questions
21 Nordic XBRL Seminar – 2012 - GRI Taxoonomy © 2012 Deloitte Innovation

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© 2012 Deloitte Innovation