Venue, Date

The Reporting Journey

of the Global Reporting Initiative

and the GRI Secretariat

28 February 2012

Session: IR - Setting the example

Marjella Alma Manager, Focal Point USA Global Reporting Initiative alma@globalreporting.org +1 917 690 0909

IFAC, Chief Executive's Strategic Forum, 28 February 2012

Outline

About GRI and its connection to IFAC and Integrated Reporting

GRI’s own reporting over time

GRI’s sustainability reporting journey: towards G4

Shared goal: sustainable economy

“IFAC’s vision of <….> being recognized as a valued leader in the development of strong and sustainable organizations, financial markets and economies. “ (source: IFAC)

“Integrated Reporting will help to bring together data that is relevant to the performance and impact of a company, <….> in the context of the drive towards a more sustainable global economy.” (source: the IIRC)

Sustainable Economy

GRI’s vision & mission

Vision A sustainable global economy where organizations manage their economic, environmental, social and governance performance and impacts responsibly and report transparently. Mission To make sustainability reporting standard practice by providing guidance and support to organizations.

GRI’s Sustainability Reporting framework development

1997 Boston – Inception of GRI 2000 Boston – G1 Guidelines 2002 Amsterdam – G2 2006 Amsterdam – G3 2011 Amsterdam – G3.1 Update 2013 Amsterdam – Launch of G4

Head office: Amsterdam 5 regional Focal Points: Sao Paolo, Sydney, Beijing, Delhi, New York. 10 Sector Guidance Guidelines available Strategic collaborations with ISO, OECD, UNEP and UNGC

11 44 126 148 166

280

378

524

715

1121

1515

1913

0

500

1000

1500

2000

2500

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

GRI reports 1999-2011*

*Sustainability Disclosure Database data from 1 February 2012

** Source: 2011 KPMG CSR Survey

*TBD

GRI is

still

counting

November 2011: The GRI Guidelines

are used by 80 percent of the G250 **

GRI reports by sector 2010

0

50

100

150

200

250

300

Paper, Planes and People FY 2009/2010

GRI’s own GRI

sustainability report

Published by GRI – the

Secretariat

Published on an annual

basis – fiscal year

Based on GRI G3

Guidelines, A.

GRI’s 5th GRI report

March 2012: Launch of GRI’s FY 2010/2011 report

GRI’s biggest sustainability impacts are indirect, i.e. improving the sustainability and transparency of thousands of organizations worldwide. Report will focus on GRI’s performance on workstream goals.

New:

– use of the G3.1 Guidelines

– use of NGO Sector Supplement

– new stakeholder engagement process

– an external feedback committee

FY 2010/2011: preview of achievements

3 key themes: programs, policy and partnerships

A few highlights:

94% of the materials used are recycled input materials (EN)

Offset all business related travel (EN)

Launch of the Employee Representation Body (LA)

Launch of the Report or Explain Forum (Program effectiveness)

FY 2011/2012: what’s next?

Combine GRI’s “Year in Review” and “GRI’s sustainability report”, this will increase focus on program effectiveness.

Further quantify GRI’s program effectiveness

Mandatory financial reporting will be done according to the national (Dutch) reporting requirements

GRI and Integrated Reporting

GRI supports & contributes to the further development of the concept and framework

At GRI: 3 FTE’s work on IR.

GRI will consider IR for its own reporting over time when a framework has been developed.

GRI reports including IR

0

200

400

600

800

1000

1200

1400

1600

1800

2000

187 261 304

1340

1689 1438 non-IR

IR

2010 2009 2011

Total TBD:

still counting

Towards the 4th generation of GRI

G4 - fourth generation of GRI Guidelines is now in development

G4 aims to enable reporters to provide relevant information to various stakeholder groups

G4 aims to improve on content in the current Guidelines – G3 and G3.1 – with strengthened technical definitions and improved clarity.

Development is supported by G4 Consortium and by the Big 4 through secondments.

G4 Working Groups

The content of the G4 – is developed by Working Groups:

1. Disclosure on Management Approach (DMA)

2. Governance and remuneration

3. Boundary-setting

4. Supply chain

5. Application Levels

New sustainability topics raised in the Public Comment Period will be dealt with by means of virtual WGs.

G4 as a stepping stone

Mai

nst

ream

ing

Sust

ain

abili

ty D

iscl

osu

re

Integrated Reporting

Sustainability Reporting

G4

Other paths to mainstreaming

G4 developments - timeline

During May 2013 GRI Global Conference, Amsterdam

Thank you

Marjella Alma

Manager External Relations

Focal Point USA, GRI

alma@globalreporting.org/+1 917 690 0909

www.globalreporting.org

http://database.globalreporting.org