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1 Global Reporting Initiative NGO Sector Supplement GRI NGO Sector Supplement introduction, 10 December 2008 Content - GRI organization - GRI reporting Guidelines - GRI reporters - The GRI NGO SS development process

2 GRI Organisation GRI NGO Sector Supplement introduction, 10 December 2008 Why is reporting? Environmental Economic Social

3 GRI: Network Organisation reporting companies organizational stakeholders network partners multi-stakeholder processes small secretariat GRI Guidelines GRI NGO Sector Supplement introduction, 10 December 2008

4 The Reporting Framework G3 Principles Standard Disclosures Sector + Supplements RESOURCE RESOURCE DOCUMENTS DOCUMENTS G3 Map Content G3 Principles Quality Boundary Profile Strategy and Analysis (Risk, Opportunity Focus re whole organisation) Organizational Profile Report parameters Standard Disclosures Governance, commitments, and engagement Disclosure on Management Approach (DMA) and Performance Indicators Economic Category Environmental Category Social Category Labor Human Rights Society Product Responsibility

5 GRI Reporting Framework One reporting framework for each type of organization / company all around the world Voluntary reporting Materiality test for each reporting organization Transparency guidelines not value based Supplements add-on and specify the G3 GRI Reporters GRI NGO Sector Supplement introduction, 10 December 2008

6 GRI reporters per sector Toys Computers Non-profit/services Media Universities Public Agencies Tourism/Leisure Health Care Services Equipment Health Care Products Metals Products Other Retailers Forest & Paper Products Chemicals Telecommunications Food & Beverage Products Energy Financial Services GRI content index

7 GRI Application level table GRI NGO Supplement development process GRI NGO Sector Supplement introduction, 10 December 2008

8 Why NGO reporting guidelines? Accountability issues in the NGO sector Sustainability reporting on the raise Comparability Demand from INGOs Accountability initiatives / reporting requirements Working Group members Constance Kane Kate Gilmore Jasper Teulings Joss Saunders Poonam Mehta Jackie Schoeman John Garrison Michael Hammer Lettemieke Mulder Federica Farneti Ambreen Waheed Carol Tappenden Alexandra Sauer Elena Topoleva Silvina Aimino Chol Obyuongo Barbara Wallace Michelle Ferretti* Beris Gwynne World Education International - North America (USA) Amnesty International - Europe (UK) Greenpeace International - Europe (Netherlands) Oxfam GB - Europe (UK) Development Alternatives - Asia-Pacific (India) Cotlands - Africa (South Africa) World Bank - North America (USA) One World Trust - Europe (UK) Unilever - Europe (Netherlands) University of Bologna - Europe (Italy) Responsible Business Initiative - Asia-Pacific (Pakistan) Greater Good South Africa - Africa (South Africa) Novartis - Europe (Switzerland) Agency for Social Information (Russia) CEDHA - South America (Argentina) Tearfund - Africa (Sudan) Interaction - North America (USA) Petrobras - South America (Brazil) World Vision (International)

9 Working plan GRI NGOSS event timeline steps Meeting 1 Meeting 2 Meeting 3 Public survey on indicators Meeting 4 Meeting 5 Public comments on full draft supplement Meeting 6 GRI-TAC and Board review February, 2008 April, 2008 June / July, September 20 October 2008 December 8 & 9, 2008 Washington, USA March 12 & 13, 2009 Brussels, Belgium July to October 2009 November 2009, Cape Town, South Africa February 2010 Scoping, Identify issues, prioritisation Indicator development Indicator development Asking the public for feedback Changes in WG composition Review public comments / amend indicators Draft indicator protocols Protocols development Asking the public for feedback Review public comments and finalize the supplement Release of the sector supplement Structure of the G3 Supplement integrated in G3 Content G3 Principles Quality Boundary Profile Strategy and Analysis (Risk, Opportunity Focus re whole organisation) Organizational Profile Report parameters Standard Disclosures Governance, commitments, and engagement Disclosure on Management Approach (DMA) and Performance Indicators Economic Category Environmental Category Social Category Labor Human Rights Society Product Responsibility

10 Structure development process Draft indicators in survey Cluster A Cluster B Cluster C Cluster D G R O U P P L A N N E R Y S E S S I O N Consensus No Consensus Plenary Agreement Draft indicators and protocols Further discussion A2 B2 C2 D2

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