GRI

1. FICCI
New Delhi

2. What is Sustainability?
17 April 2023 2

3. Examples of Sustainability
Integrated Design Associates Inc (IDeA)-US first
building with net-zero energy/no carbon
emission.
17 April 2023 3

4. Examples of Sustainability
Garbage dump
Waste-based bio-fuel could cut global emissions
by over 80%.
17 April 2023 4

5. Global Reporting Initiative
1997
CERES & UNEP
Boston
GRI
(International Non-profit Organisation)
Recognized Globally
Complementary to UN Global Compact
2002
Base shifted to Amsterdam
Formerly recognized by WSSD as world’s
first sustainability reporting framework
 GRI-Permanent, independent body
 Structure—Multi-stakeholder
governance structure
 Objective—Design globally applicable
framework for sustainability reporting
based on triple bottom line
 1999-first reporting guidelines were
published
 2002-WSSD recognised it as 1st
sustainability reporting guidelines
including 79 indicators-49 core and 30
additional
 Reporting-European countries have
been using these guidelines even more
than US (where it started). The number
of reporters were more than 1000 in
2008 survey done by KPMG.
17 April 2023 5

6. Sustainability Reporting Guidelines
f
f
Social Economic
Sustainable development is a
pattern of resource use that aims
to meet human needs for today
while preserving the
environment for future
generations.
Concept of People, Planet and
Profit
Triple bottom line approach-
where social and environmental
concern is as important as
economic
17 April 2023 6
Environment
Bearable Equitable
Viable
Sustainable

7. GRI & Complementary Initiatives
UNGC
ICCR
CRT
OECD ISO
WEF
AA
1000
SA
8000
CERES
GRI
CERES-Coalition of Environmentally Responsible
Economics
SA 8000-Social Accountability International
AA 1000-Accountability standard created to
complement GRI Reporting Guidelines
WEF- World Economic Forum
ISO-International Organization of Standardization,
ISO 21000 for CSR
OECD- Organization for Economic Cooperation and
Development
CRT- The Caux Round Table
ICCR-Interfaith Center on Corporate Responsibility
UNGC- UN Global Council (10 principles)
17 April 2023 7

8. Need for Sustainability Reporting for SEZs
Economic use of
Reporting
 Consistent profitable
business-better exports
and returns
 Increase in Investment
 Risk management
 Total Stakeholder
Return
17 April 2023 8

9. Need for Sustainability Reporting for SEZs
Social use of Reporting
 Respect to local
community and good
relationship
 Equal opportunity and
Human Rights
 Outreach to larger
population
 Diversity
17 April 2023 9

10. Need for Sustainability Reporting for SEZs
Environmental benefit of
Reporting
 Permit and license to
operate
 Biodiversity management
 Energy saving
 Less pollutions
17 April 2023 10

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