Review of Management Approach and Topic-Specific Standards

Transcription

1 Review of Management Approach and Topic-Specific Standards Webinar 2 of the six-part GRI Standards In Practice Series An exclusive program for the GRI GOLD Community

2 Presenters Rumyana Taneva Coordinator Corporate & Stakeholder Engagement GRI Tamara Bergkamp Manager Standards GRI

3 How to use WebEx

4 GRI Standards In Practice Webinars Topic Date Time Introduction to the GRI Standards 19 April 8.30 AM CET & 4.30 PM CET Review of Management Approach and Topic- Specific Standards An Update on the Revised Standard GRI 303: Water GRI and the Sustainable Development Goals An Update on the Revised Standard GRI 403: Occupational Health & Safety Materiality & Boundary: A Deep Dive 3 May 9.00 AM CET & 4.30 PM CET 11 September 9.00 AM CET & 4.30 PM CET September (date TBD) 9.00 AM CET & 4.30 PM CET 11 October 9.00 AM CET & 4.30 PM CET November (date TBD) 9.00 AM CET & 4.30 PM CET Registration links for future sessions and recordings of past sessions are available on the GOLD private pages.

5 Today s agenda Item Welcome and introduction The GRI Standards brief overview Review of GRI 103 Management Approach Review of Topic-Specific Standards Q&A Conclusion and next session Presenter Rumyana Taneva Tamara Bergkamp Tamara Bergkamp Tamara Bergkamp Tamara Bergkamp Rumyana Taneva

6 The GRI Standards Overview

7 Why use the GRI Standards? The GRI Standards deliver: A flexible and future-proof structure: ensuring the GRI Standards remain up-to-date and relevant Greater suitability for referencing in policy initiatives: to help drive further uptake of credible sustainability reporting A global common language for non-financial information: one universal framework to meet all sustainability reporting needs, from comprehensive reports to issuespecific disclosures

8 How to use the GRI Standards?

9 How to use the GRI Standards?

10 Overview of the Universal Standards GRI 103

11 GRI 103: Management Approach It enables an organization to Explain how it manages the economic, environmental and social impacts related to material topics. Provide narrative information about how the organization identifies, analyzes, and responds to its actual and potential impacts. Provide context for the information reported using topic-specific Standards (series 200, 300 and 400).

12 Using GRI 103: Management Approach Generic format, and can be applied to a wide variety of topics. To be in accordance with the GRI Standards, an organization is required to report its management approach (GRI 103) for each material topic. Additional reporting requirements, recommendations and/or guidance for reporting management approach, can be found in the Topicspecific Standards.

13 GRI 103: Management Approach - content General requirements : including: how to combine the management approach for multiple topics and how to report if there is no management approach. Disclosures: GRI Explanation of the material topic and its Boundary GRI The management approach and its components GRI Evaluation of the management approach To be used together with each topicspecific Standard

14 GRI Explanation of the Material Topic and its Boundary See GRI 103: Management Approach for more detail

15 GRI Explanation of the Material Topic and its Boundary See GRI 103: Management Approach for more detail

16 GRI Explanation of the Material Topic and its Boundary See GRI 103: Management Approach for more detail

17 GRI Explanation of the material topic and its Boundary The topic Boundary describes: where the impacts occur for each material topic, and the organization s involvement with the impacts (e.g., whether it causes, contributes to, or is directly linked to the impacts through a business relationship) The topic Boundary can vary by topic.

18 GRI The management approach and its components

19 GRI Evaluation of the Management Approach

20 Frequently Asked Questions Is the concept Boundary the same as in the G4 Guidelines? How and why has the concept of Boundary changed?

21 Frequently Asked Questions Is the concept Boundary the same as in the G4 Guidelines? How and why has the concept of Boundary changed? Can I use reasons for omission for topic-specific management approach disclosures in GRI 103?

22 Frequently Asked Questions Is the concept Boundary the same as in the G4 Guidelines? How and why has the concept of Boundary changed? Can I use reasons for omission for topic-specific management approach disclosures in GRI 103? Can I use reasons for omission for management approach requirements in some of the topic specific Standards?

23 Frequently Asked Questions Is the concept Boundary the same as in the G4 Guidelines? How and why has the concept of Boundary changed? Can I use reasons for omission for topic-specific management approach disclosures in GRI 103? Can I use reasons for omission for management approach requirements in topic specific Standards? If there is no management approach in place, do I still need to report on GRI 103?

24 Frequently Asked Questions Is the concept Boundary the same as in the G4 Guidelines? How and why has the concept of Boundary changed? Can I use reasons for omission for topic-specific management approach disclosures in GRI 103? Can I use reasons for omission for management approach requirements in topic specific Standards? If there is no management approach in place, do I still need to report on GRI 103? Any other questions?

25 Overview of Topic-Specific Standards

26 Topic-Specific Standards Structure Each topic-specific Standard follows the same format: 1. Introduction Overview Using the GRI Standards and making claims Requirements, recommendations and guidance Background context 2. Management approach disclosures 3. Topic-specific disclosures 4. References

27 Inside a Topic-Specific Standard Each disclosure has a unique identifier, based on the Standard number (e.g., Disclosure 301-1) Overview of disclosures in each Standard Each disclosure requirements are in a box Management approach disclosures (references GRI 103) Each disclosure can include additional recommendations, and/or guidance these will be directly below each disclosure

28 How to use the Topic-Specific Standards? Select the Topic-specific Standards based on the identified material topics If the topic is similar to an existing GRI Standard, or can be considered to relate to it, the organization is expected to use that Standard for reporting If the material topic cannot be related to an existing GRI Standard, the organization is still required report on this topic. Use together with GRI 103: Management Approach See GRI 101: Foundation Clause 2.3 and 2.5 and related guidance

29 Overview of Topic-Specific Standards There are 33 topic-specific Standards, organized in three series GRI 200: Economic 201: Economic Performance 202: Market Presence 203: Indirect Economic Impacts 204: Procurement Practices 205: Anti-corruption 206: Anti-competitive Behavior GRI 300: Environmental 301: Materials 302: Energy 303: Water 304: Biodiversity 305: Emissions 306: Effluents and Waste 307: Environmental Compliance 308: Supplier Environmental Assessment

30 Overview of Topic-Specific Standards There are 33 topic-specific Standards, organized in three series GRI 400: Social 401: Employment 402: Labor/Management Relations 403: Occupational Health and Safety 404: Training and Education 405: Diversity and Equal Opportunity 406: Non-discrimination 407: Freedom of Association and Collective Bargaining 408: Child Labor 409: Forced or Compulsory Labor GRI : Security Practices 411: Rights of Indigenous Peoples 412: Human Rights Assessment 413: Local Communities 414: Supplier Social Assessment 415: Public Policy 416: Customer Health Safety 417: Marketing and Labeling 418: Customer Privacy 419: Socioeconomic Compliance

31 Frequently Asked Questions How to report on topics where the Boundary extends beyond the reporting organization?

32 Frequently Asked Questions How to report on topics where the Boundary extends beyond the reporting organization? If an organization cannot provide the information required by Disclosures in a topic-specific Standards, how can the organization be in accordance with the Standards?

33 Frequently Asked Questions How to report on topics where the Boundary extends beyond the reporting organization? If an organization cannot provide the information required by Disclosures in a topic-specific Standards, how can the organization be in accordance with the Standards? For more information see GRI 101, tables 1 and 2, on pages 23 and 24

34 Frequently Asked Questions How to report on topics where the Boundary extends beyond the reporting organization? If an organization cannot provide the information required by Disclosures in a topic-specific Standards, how can the organization be in accordance with the Standards? Any other questions?

35 What s next?

36 What can you expect? Periodic updates of topic-specific Standards with schedules published well in advance Continued alignment with other reporting frameworks and the Sustainable Development Goals Standards that better reflect leading-practice and emerging trends, while still maintaining global relevance

37 What can you expect? GSSB work program and Standards review Standard Estimated project commencement date Estimated release date of updated Standard GRI 303: Water Q Q GRI 403: Occupational Health and Safety Disclosures on tax and payments to governments Q Q Q Human Rights-related Standards Q TBD Disclosures on waste (from the GRI 306: Effluents and Waste Standard) TBD Q Q GRI Spills and Leaks Standards Q Q GRI 201: Economic Performance, GRI 202: Market Presence, and GRI 203: Indirect Economic Impacts TBD TBD For updates and more details, see:

38 Timeline and additional resources The Standards will be required for all reports published on or after 1 July 2018 Resources: - FAQ ( - Standards@globalreporting.org - Training modules offered through GRI s Certified Training Partners - Recorded webinars and presentations - Translated versions for key languages - Detailed Mapping G4 to the GRI Standards document Mapping G4 to the GRI Standards document For more detail, see: globalreporting.org/standards

39 Conclusion and next session

40 Next session Webinar 3 An Update on the Revised Standard GRI 303: Water 11 September AM CET & PM CET Registration links for all future sessions as well as recordings of past sessions are available on the GOLD private pages.

41 Announcements Are you a sustainability professional with expertise on waste? GRI is looking for project working group members to review the waste disclosures in the GRI 306 Effluents and Waste standard. Don't miss this opportunity to shape the future of reporting! The call for nominations for Project Working Group members is open now through 25 May Find out more and apply: Join this webinar to learn about the policies that can support and promote sustainability reporting for SMEs. The main findings from a research conducted on this matter by GRI, together with members of the Group of Friends of Paragraph 47 and UN Environment will be presented during the webinar. Date: Tuesday, 29 May 2018 Time: 3.00 to 4.00 PM CEST To register: The CLG on Digital Reporting seeks answers to common challenges that reporting practitioners face today such as data management, data quality and assurability, new technologies, data security and privacy. Convened by GRI, the 2-year program will explore ways in which companies address these challenges and will explore solutions for more efficient reporting. For more information and to join, visit our website or contact Elena Perez at perez@globalreporting.org.

42 Get in touch GRI Standards Division For all questions about the GRI Standards Corporate & Stakeholder Engagement Team For resources, registration and additional support

43 THANK YOU Barbara Strozzilaan HN Amsterdam The Netherlands Amsterdam Beijing Bogota Johannesburg New Delhi New York São Paulo