GRI G3 Development Work in Progress Edition 1 March 2005

Transcription

1 GRI G3 Development Work in Progress Edition 1 March 2005

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4 0* $ National Annexes (tbd) Sector supplements GRI Guidelines Sector indicators Core indicators Additional indicators GRI policy and principles

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6 ( ( ) $ Pilot and TAC Review Automotive Underway Logistics and Transportation Pipeline Energy Utilities Telecommunications Apparel and Textile Food Retail Financial Services (Social) & Financial Services (Environment) Tour Operators Oil and Gas Information Technology Mining and Metals NGOs / Foundations Public Agencies

7 , ' ) Guidelines Innovation New Business Model Membership Report registration XBRL Taxonomy Website Education Accreditation (tbc)

8 0'' 1 $ & Accreditation Services Guidelines Innovation XBRL Taxonomy Development Website Education and Training Membership Mainly or partly covered through this WIP Brief Will be covered in further editions

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11 & $ '' 1 Start Finish Post Comment Review, Final Preparations Public Comment Draft Working Group Discussion Working Group Preparation You will find the progress status on the upper right side on each of the following slides.

12 & Innovation: 1 Owner: WS1 Start Finish More Robust Innovations Consistent approach and format Clarity of language Change over time Shift from inputs to results Tagging (operational, alignment, type) Possibly linked to tiered approach More Focused Results External Context Results Systems Policies/Commitments Internal Context

13 , ( 0 Innovation: 2 Owner: WS1 Start Finish Example of an online-version of a Technical Protocol* *all mock-ups used in this WIP do not show the final version. They have been produced to give a first visual impression of a possible outcome.

14 &0 Innovation: 3 Owner: WS2 Start Finish The total set of G3 indicators can be reduced to a tailored set by applying a relevance test to determine materiality. The selection process will be auditable and can be made transparent to readers. Title of the test still to be discussed. Economic Universal Environmental Materiality Test Sector Social Unique Total G3 Indicator Set Tailored Indicator Set

15 Innovation: 4 Owner: WS2 Start Finish Report profiles will be available on the GRI website* *all mock-ups used in this WIP do not show the final version. They have been produced to give a first visual impression of a possible outcome.

16 , ", Innovation: 4 Owner: WS2 Start Finish Report profiles can be compared based on the content included in the reports* *all mock-ups used in this WIP do not show the final version. They have been produced to give a first visual impression of a possible outcome.

17 0 &) 7 8 Innovation: 5 Owner: WS1 Start Finish 2002 Guidelines G3 Guidelines Incremental Incremental Incremental Incremental Incremental In Accordance Baseline* Progressing* Leading* Incremental Starter* * Exact description t.b.d.

18 3 # $ (%, >, & Innovation: 6 Owner: WS1 Start Finish Today: Using RD s G3: Using XBRL GRI-GC GRI-GC Linkages GRI-GC Linkages Linkages Resource Documents Indicator EN1 EN2 EN3 EN4 HR1 HR2 HR3 Alignment OECD GC ILO UNHR

19 /" * ( >, & Innovation: 7 Owner: WS3 Start Finish Sustainability Profile + Relevance Test + Digital Format (XBRL) + Sector Indicators = Utility for Financial Sector

20 4 $$$6 ' 6 Innovation: 8 Owner: Secr. Start Finish Reporters Download Tailored Guidelines (sort and search) Get help & access to resources Submit registration application & CSR report View dashboard tool Information Seekers Sign up for courses Take advantage of free educational content View registered reports Download CSR reports Compare who reports on what GRI Administer site Check registration application Accept e-commerce Get feedback is the center of the GRI reporting community, providing efficient, value-added services to GRI and its stakeholders.

21 ?:0 " * > Innovation: 8 Owner: Secr. Start Finish

22 &@ The 8 innovations described in this first edition of the WIP Brief covered these modules of G3: Accreditation Services Guidelines Innovation XBRL Taxonomy Development Website Education and Training Membership Mainly or partly covered through this WIP Brief Will be covered in further editions

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