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Reporting guidelines, guides, guidance (in some countries)
Reporting scorecards, scoring sheets, benchmarks; Older reporting guidelines
Reporting scorecards, scoring sheets, benchmarks; Self assessment of reporting practice
Some »older« reporting guidelines
Reporting on economic impact (»economic« versus »financial« performance / indicators)
CSR reporting vs. Sustainability vs. TBL vs. Quadruple vs. Value vs. Governance reporting
· GRI Global Reporting Initiative
o »The Global Reporting Initiative’s (GRI) vision is that reporting on economic, environmental, and social performance by all organizations becomes as routine and comparable as financial reporting. GRI accomplishes this vision by developing, continually improving, and building capacity around the use of its Sustainability Reporting Framework.«
· UN Global Compact > e.g.
§ One of the explicit commitments that a company makes when it joins the UN Global Compact is to produce an annual Communication on Progress (COP). This is a requirement of participation which serves several important purposes:
· to instill accountability;
· to drive continuous improvement;
· to safeguard the integrity of the UN Global Compact as a whole;
· and to contribute to the development of a repository of corporate practices.
§ See also:
· GRI Global Reporting Initiative >
o Current Priorities
§ UNGC & GRI (= Mainstreaming Corporate Citizenship: The UNGC-GRI Value Platform)
· The GRI G3 Guidelines can be used to produce the Global Compact’s annually required Communication on Progress (COP).
· See also related article:
o Global Compact Aligns with GRI and the Practical Side of the Change Agenda
§ »SocialFunds.com speaks with Georg Kell about new alliances facilitating Communication on Progress reporting as well as broader issues facing the Global Compact«
o News & Events >
§ Archive >
· News Archive >
o UN Global Compact and Global Reporting Initiative Form Strategic Alliance (6 October 2006)
· Event Archive > The Compact Quarterly >>
o November 2006 Issue >
§ Compact Conversation: Ernst Ligteringen on Sustainability Reporting
· Ceres »Investors and Environmentalists for Sustainable Prosperity« (Boston, USA) > e.g.
o Publications > 2007 >
§ The Quiet Revolution in Business Reporting (May 2007; .pdf has 10 pp.; By Allen White)
· This report discusses the limitations of business reporting under today's accounting rules, chronicles the progress made by a variety of disclosure initiatives since the 1990s, and identifies the Global Reporting Initiative as the emerging standard in comprehensive non-financial reporting.
· Duke Law >
o Academics >
§ Journals >
· Law & Contemporary Problems >
o Volume 69, Summer 2006, No. 3: Sequestered Science: The Consequences of Undisclosed Knowledge >
§ Why We Need Global Standards for Corporate Disclosure (By: Allen L. White)
· BSR Business for Social Responsibility (Based in San Francisco, USA) >??> e.g.
o Reporting on Economic Impacts – A Report by Business for Social Responsibility for the Global Reporting Initiative (October 2005; .pdf has 23 pp.)
§ Related news from GreenBiz
§ Related topics from Business & Human Rights Resource Centre
o Reporting as a Process: A Briefing by BSR for GRI (June 2005; .pdf has 21 pp.)
§ Related news from CSRwire
§ “Reporting As a Process” details key findings on issues such as stakeholder dialogue, applying the GRI Reporting Principles, the relationship between sustainability reports and annual reports, and putting reports to use.
§ »Recommendations for updating the 2002 GRI Guidelines based on interviews with 19 of its member companies.«
· Business & Human Rights Resource Centre
o browse the online library > All topics >
§ Company policy/steps >
· Reporting >
§ Principles >
· SocialFunds.com >
o News > News Center > Complete List of Articles by Category >
§ Reporting > e.g.
· SRI Community Adding Its Two Cents to Comments on GRI G3 Guidelines (2 March 2006)
· Lighthouse G3: Third Generation GRI Guidelines Shine a Beacon for Sustainability Reporters (30 September 2005)
· Business for Social Responsibility Suggests Improvements to the Global Reporting Initiative (15 June 2005)
· Memo From: SRI Analysts To: Companies--Use GRI Sustainability Reporting Platform! (7 October 2004)
· Ethical Corporation > e.g.
o Special Reports > e.g.
§ Debate – Reporting – GRI: sinking or swimming? (6 March 2008) - GRI isn’t working for Mallen Baker. Andy Savitz says it’s still on track
· See also:
o Letters, Corrections & Clarifications: GRI: reporting success (17 April 2008) - Allen White, co-founder of GRI, follows up March’s debate
§ Europe special report: the Global Reporting Initiative - GRI's G3 Guidelines - Standards at a crossroads (3 November 2006)
§ Non-financial reporting guidelines - New and improved GRI (17 February 2006)
· MallenBaker.net >
o Business Respect (newsletter and resources) > e.g.
§ No. 91 (9 March 2006) >
· The Global Reporting Initiative - Leap forward or last gasp?
· GPPi Global Public Policy Institute (Berlin) > e.g.
o Consulting > e.g.
§ Review of the Global Reporting Initiative (Projection duration: November 2005 - May 2006) >
· Publications >
o Final report to UNEP (will not be published)
§ See also:
· UN fears decline in non-financial reporting (25 September 2006; By Hugh Williamson in Berlin)
o Or at WBCSD
o Trends in non-financial reporting (.pdf, November 2006, 50 pp.)
§ Paper prepared for the UNEP, Division of Technology, Industry and Economics (DTIE)
· Harvard University >> John F. Kennedy School of Government > Research > Programs > Mossavar-Rahmani Center for Business and Government (Cambridge, USA) > Programs > Corporate Social Responsibility Initiative >
o Publications > Working Papers >
§ The Rise of the Global Reporting Initiative (GRI) as a Case of Institutional Entrepreneurship (.pdf, May 2007, 48 pp.; By: Halina Szejnwald Brown, Martin de Jong, and Teodorina Lessidrenska; = CSRI Working Paper No. 36)
§ See also: Home > Calendar > 2006-2007 >
· April 4, 2007: The Rise of Global Reporting Initiative: Institutional Entrepreneurship in the Age of Shared Governance
o See presentation (.pdf, 30 pp.) by Halina Szejnwald Brown
· ITUC The International Trade Union Confederation >
o Economic and Social Policy > Onlines >
§ New Trade Union Guide to GRI Sustainability reports (Brussels, 8 May 2008)
· Speaking today in Amsterdam at a conference of the Global Reporting Initiative (GRI), ITUC General Secretary Guy Ryder drew attention to a new 50-page publication entitled A Trade Union Guide to the GRI Sustainability Reporting Guidelines (.pdf, 2008, 50 pp.).
· The purpose of the Guide is to provide trade unionists with a straightforward guide to the “Social Responsibility” or “Sustainability” reports that are increasingly being produced by many major companies.
· The Trade Union Advisory Committee (TUAC) to the OECD >
o TUAC Papers >>
§ Global Reporting Initiative (GRI), A Trade Union Checklist (27 April 2009; .pdf has 12 pp.) – What Trade Unionists Need to Know about the G3 Reporting Framework (english, french, spanish & portuguese versions)
· The International Corporate Sustainability Reporting Site >
o Resources > e.g.
§ Guidelines and tools for Sustainability reporting
§ News >
· International
§ »Search« might be useful
· GreenBiz.com >
o Marketing & Communications >
o News > Blogs > e.g.
§ The Doctor Is In: Sustainability Reporting for Corporate Health (August 2007; By Chad Upham, Covive)
· Covive, Inc. »research, writing and design of corporate sustainability reports« (San Francisco, CA) > e.g.
o News > e.g.
§ Reporting Sustainability - What comes first: corporate sustainability or the corporate sustainability report? (January 2009; White paper by Chad Upham; .pdf has 3 pp.)
· EL Environmental Leader »The Executive’s Daily Green Briefing« (Fort Collins, Colorado, USA) > e.g.
o See All Topics >
§ Reporting > e.g.
· CSR Reporting: Rainbows Versus ROI (13 March 2008; By Alex Hausman) - ... The dilemma for companies is whether to make a CSR report accessible to a broad group of stakeholders (i.e. rainbows) or focus mainly on progress against key indicators (i.e. return on investment).
· ‘11 Step Guide’ To Writing Environmental Reports (7 August 2007)
· BusinessGreen > e.g.
o In-Depth > e.g.
§ How to... write the perfect CSR report (11 March 2009; By Jonathan Ballantine) - In the first of an exclusive three-part series on CSR and sustainability reporting, BusinessGreen.com analyses the dos and don'ts of successful CSR reports
· Ranking der Nachhaltigkeitsberichte >
o Die Berichterstattung >
· BSR Business for Social Responsibility (Based in San Francisco, USA) > e.g.
o Research >
§ Issue Briefs (??) >
· CSR Reporting
· CleanerProduction.com »The Gateway for Sustainable Business, Cleaner Production, and Pollution Prevention« (The site is produced by Burton Hamner) > e.g.
o Directory >
§ Tools >
· Public Reporting of Sustainability Performance (links with descriptions)
o »CD ROM Library« with more than 500 of the best non-copyright publications on how to manage and promote sustainable business, with a focus on operations management. Each resource is described. > e.g.
· UNEP United Nations Environment Programme >
o Other thematic areas > Business & Industry > UNEP DTIE = Division of Technology, Industry, and Economics > Division of Technology, Industry, and Economics > Branches > Sustainable Consumption and Production > Further information > Sustainable Consumption and Production Branch (SCP Branch) >
§ Initiatives >
· Global Reporting Initiative > e.g.
o Public Sector & Reporting > e.g.
§ Carrots and Sticks for Starters - Current trends and approaches in Voluntary and Mandatory Standards for Sustainability Reporting (October 2006; .pdf has 64 pp.; A joint report from UNEP and KPMG's Global Sustainability Services)
· »Carrots and Sticks for Starters« gives an overview and analysis of current trends and approaches in mandatory and voluntary standards for sustainability reporting and corporate responsibility as promoted through initiatives with reporting requirements.
· Listing over 100 initiatives and legislative requirements found in OECD countries and the emerging market economies of Brazil, India and South Africa, the publication provides a valuable update and guide for governmental officials and managers in multinational corporations.
· > from »Contents«, e.g.:
o Overview of selected standards
§ Voluntary standards
§ International (pp. 16-17)
· Sustainable Future is a non-partisan, not-for-profit research organisation specialising in issues affecting New Zealand. >
o Resources >
§ Annual Report Guidelines = Annual Report Guidelines for Sustainable Development
· CPA Australia Certified Public Accountants > e.g.
o Member Services > Publications > Magazines & Journals > INTHEBLACK >
§ Finance goes green - How we account for environmental costs and liabilities can have a profound impact on financial results. (By Ramona Dzinkowski; September 2007) >
· Guidelines and tools for sustainability reporting
· Sustainability Reporter (Australia) >
o Developing CSR >
§ International: Reporting Standards and Policy Development (updated ??)
· WBCSD World Business Council for Sustainable Development > e.g.
o Focus Areas > e.g.
§ Business Role > e.g.
· Overview >
o Previous work >
§ Accountability & Reporting (till 2006)
· WBCSD news > e.g.
o Reporting: What? How Much? To Whom? (2 July 2007)
· Publications > e.g.
o Beyond Reporting: Creating business value and accountability (June 2005; .pdf has 24 pp.)
§ By: Travis Engen, President & CEO, Alcan and Samuel DiPiazza, CEO, PwC PricewaterhouseCoopers
o Issue management tool: Codes and standards - Strategic challenges for business in the use of corporate responsibility codes, standards, and frameworks (October 2004; .pdf has 48 pp.)
§ Prepared by the AccountAbility for WBCSD
o Sustainable Development Reporting: Striking the balance (January 2003; .pdf has 64 pp.)
§ This report answers the worldwide call on companies for greater accountability and transparency by explaining why and how reporting can help turn the recent wave of boardroom scandals into renewed boardroom trust.
o Measuring Eco-Efficiency: A guide to reporting company performance (June 2000; .pdf has 38 pp.)
§ This practical guide offers companies advice on how to select, use and report on eco-efficiency indicators, thereby helping them measure their progress toward sustainability.
· IISD International Institute for Sustainable Development > e.g.
o Publications Centre > Choose a Theme > Business >
§ Corporate Social Responsibility: An Implementation Guide for Business (March 2007; .pdf has 115 pp.; Author: Paul Hohnen, Editor: Jason Potts)
· This guide contains information on how to assess the effects of business activities on others, develop and implement a corporate social responsibility strategy and commitments, and measure, evaluate and report on performance and engage with stakeholders.
· CSIN Canadian Sustainability Indicators Network
· SustainAbility (based in London and Washington D.C.) > e.g.
o Consulting Services >
§ Programs > e.g.
· Engaging Stakeholders Program
o Research & Advocacy >
§ By Theme:
o >>
§ Tags: Reporting >> e.g.
· Learn from the Leaders (an online, searchable database and customized research tool that brings together years of experience reviewing, analyzing and benchmarking sustainability reports)
o Database includes hundreds of best practice examples, and you can search them in dozens of different ways, including:
§ SustainAbility’s Global Reporters benchmarking criteria: also
· Accessibility and Assurance > also
o Reporting standards
· UNEP/Wuppertal Institute Collaborating Centre on Sustainable Consumption and Production (CSCP) > e.g.
o Our Projects >>
§ Resource Efficiency Instruments (2007) >
· chapter-by-chapter > Informational Instruments > Sustainability Reporting
§ High 5!
· INEM International Network for Environmental Management
o INEM is the world federation of non-profit national business associations for environmental management with about 30 member associations and cleaner production centres in 25 countries (as of August 2006)
o »INEM places a special emphasis on SMEs, as well as developing countries and Central & Eastern Europe / Newly Independent States, and partnerships among business, local authorities and academic / research institutions.«
o > e.g.
§ Knowledge (For purchase – PayPerView) > e.g.
· Guidelines > e.g.
o The INEM Sustainability Reporting Guide: A Manual on Practical and Convincing Communication for Future-Oriented Companies (2001 ??, 63 pp.; For purchase – PayPerView; Download at GreenBiz)
· AccountAbility Institute of Social and Ethical Accountability > e.g.
o Our work >
§ >??>
· Sustainability Assurance and Reporting
o Learn more > e.g.
§ Publications > e.g.
· The Materiality Report: Aligning Strategy, Performance and Reporting (November 2006; .pdf has 55 pp.)
o The report, prepared by AccountAbility in association with BT Group plc and LRQA, provides a toolkit for managers to work out which issues are ‘material’ to their underlying performance, and encourages business to focus on these issues in their public reporting.
§ Related with, e.g.:
· GRI Global Reporting Initiative >
o Reporting Framework > G3 Online >
o Current Priorities >
o News & Events >
§ Newsletter > 2008 > Content & Materiality Project - first Working Group meeting around the corner (25 November 2008)
§ On issue of materiality see also, e.g.:
· IFAC International Federation of Accountants >> PAIB Professional Accountants in Business > Sustainability Framework (February 2009) > Other Stakeholders >
o Resources >
§ Determining Materiality
· FEE (Federation des Experts Comptables Europeens; The European Federation of Accountants) > Our Work > Sustainability = Sustainability Working Party (SWP) and Sustainability Policy Group (SPG) > Discussion Paper: Sustainability Information in Annual Reports - Building on Implementation of the Modernisation Directive (December 2008; .pdf has 62 pp.) >
o 6. Relevance and Sustainability (pp. 36-40)
§ 6.1 Modernisation Directive and the concept of relevance
§ 6.2 Materiality in the context of sustainability
· ACCA Association of Chartered Certified Accountants > General public > Technical activities > Research programme > Published research > Sustainability research >
o RR104 - Narrative Reporting: Analysts' Perceptions of its Value and Relevance (October 2008; .pdf has 36 pp.)
§ This report describes the voluntary narrative sections of company annual reports with particular reference to the annual reports of UK banks. It explores questions of usefulness and materiality of annual report narrative disclosures.
§ Nineteen London-based sell-side analysts were interviewed between late 2004 and mid 2006, each of whom analysed only the banking sector.
§ Analysts were shown by this research to be technocratic and rules-driven in nature, and unlikely to be a source of change in respect of social and environmental issues. They were generally sceptical about all voluntary narrative reporting and were dismissive of large sections of it as irrelevant, 'useless' or worse.
o The CR Reporting Awards (CRRA) - Also category: Relevance & Materiality >>
§ 2008 CR Debates Podcasts > 2. Bespoke CRs svp! - 'Materiality' can only be determined by engaging company stakeholders.
§ CR Reporting Awards Official Reports
· Stratos (Canada) >>
o Stratos Practitioner’s Guide - Materiality (.pdf, July 2008, 2 pp.)
· Ethical Corporation >>
o Special report: reporting – Communications – How to measure what matters (10 March 2008; By Kathee Rebernak; Materiality analysis, material issues) - Companies should report on issues that matter to stakeholders, but many still don’t
· BITC Business in the Community (UK) > Resources > Publications > Taking Shape - The Future of Corporate Responsibility Communications (May 2007; .pdf has 28 pp.; Together with Radley Yeldar (RY)) >
o Second part > Materiality
· GreenBiz >>
o The Expansion of Materiality in CSR Operations (November 2007; By Kevin Moss, responsible for BT's CSR strategy in North America)
· Environmental Leader >>
o The 3 Keys To CSR Reporting Are Materiality, Materiality And Materiality (3 June 2008; By Alex Hausman, The Timberland Company)
· IFAC International Federation of Accountants > e.g.
o >>
§ PAIB Professional Accountants in Business > e.g.
· Sustainability Framework (February 2009)
o The Sustainability Framework, developed by the PAIB Committee, is a web-based tool that targets professional accountants working in commerce, industry, the public sector, education, and the not-for-profit sector who can influence the way organizations integrate sustainability into their objectives, strategies, management, and definitions of success.
o The Framework addresses four perspectives in bringing together all the critical areas required to successfully manage a sustainable organization. These perspectives are:
§ Financial Investors > e.g.
· Impact on Financial Statements
· Enhanced Transparency Using Narrative Reporting
· Resources
· FAQs
· Introduction
· Format and Content of Sustainability Reporting
· Climate Change Reporting
· Determining Materiality
· Resources
· News
o PAIB eNews is an electronic communication issued three to four times per year.
o > e.g.
§ April 2009 (Special Issue on Sustainability)
§ This search engine has been developed by IFAC and its members to provide professional accountants in business, small and medium practitioners, and other accountants with access to global resources and information.
· ACCA Association of Chartered Certified Accountants > e.g.
o General public > Technical activities >
§ Subject areas >
· Sustainability >
§ Research programme >
· Published research >
§ Technical library >
· Sustainability library >
· PwC PricewaterhouseCoopers > e.g.
o Today's challenges > e.g.
§ Creating a sustainable business (or here) > e.g.
· Services > e.g.
o Reporting and assurance of non-financial information
· Sustainability Publications > e.g.
o Nothing but the Truth - Best Practice Guide for Sustainability Reporting (2004; .pdf has 25 pp.)
o Our services > e.g.
§ Audit and assurance > e.g.
· Of further interest >
o Trends in corporate reporting
§ By focusing on presentation and disclosure, not accounting and measurement, this site provides you with an understanding of the critical building blocks of effective corporate reporting.
§ > e.g.
· Toolkit
o PricewaterhouseCoopers remains committed to enhanced transparent reporting to investors and encouraging companies to get the most out of their reporting, as we believe it plays a critical role in the workings of an efficient capital market.
o >
§ Practical guides
§ Bringing our ideas to life
o >>
§ PwC corporate reporting blog (David Phillips, senior corporate reporting partner)
· Wiley >>
o Reporting Nonfinancials (Book; February 2007; By: Kaevan Gazdar, HypoVereinsbank’s head of reporting)
· ICC International Chamber of Commerce >
o Business in Society > e.g.
§ Non financial reporting = ICC views on economic, environmental and social reporting (Policy Statement; 4 March 2005)
· Content:
o The rationale, Evolution, Frameworks should be voluntary and flexible, International reporting frameworks, SRI, balanced approach to reporting
§ Guide to ICC 9 steps on responsible business conduct = ICC web based guide on corporate responsibility (June 2004)
· Also as .pdf (51 pp.)
o About reporting see 7th, 8th and 9th step (pp. 45-51; also about information on companies' websites)
o Press >> e.g.
§ ICC applauds non-financial reporting by companies (15 March 2005)
· ICGN International Corporate Governance Network >
o Committee Work > Working Committees >
§ Non-Financial Business Reporting Committee (NFBR; Chairman: Frank Curtiss) > e.g.
· Committee output >
o ICGN Statement and Guidance on Non-financial Business Reporting (.pdf, December 2008, 16 pp.)
§ See also
· related article at Ethical Corporation: Non-financial reporting – Tell a strategic story (12 February 2009; By John Russell) - Listed companies are under pressure to explain how managing non-financial issues increases shareholder value
· UNCTAD >>
o ISAR (Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting)
§ »The objective of ISAR is to promote the transparency, reliability and comparability of corporate accounting and reporting as well as to improve disclosures on corporate governance by enterprises in developing countries and countries with economies in transition.«
§ > e.g.
· Areas of Work > e.g.
o Corporate Governance Disclosure
o Corporate Responsibility Reporting > e.g.
§ Guidance on Corporate Responsibility Indicators in Annual Reports (2008; .pdf has 66 pp.)
· This publication provides detailed guidance on reporting on 16 indicators of corporate responsibility, along with background information on stakeholders information needs and the criteria for selecting CR indicators.
· … The objective of this guidance, which has been developed with reference to the Global Reporting Initiative (GRI) Guidelines and the International Financial Reporting Standards (IFRS), is to provide detailed guidance on the preparation of reports using the selected indicators…
· ... UNCTAD extends special appreciation to Nancy Kamp–Roelands from Ernst & Young, Netherlands for acting as Chairperson of the ISAR Consultative group that worked on this project between 2004 and 2007...
· See also
o related news: UNCTAD publishes new guidance on corporate responsibility reporting (3 March 2008)
§ 2008 review of corporate responsibility reporting
§ 2008 review of the corporate responsibility performance of large emerging market enterprises
§ 2006 review of corporate responsibility reporting
§ Disclosure of the Impact of Corporations on Society (2004; .pdf has 121 pp.)
o Environmental Accounting and Reporting >
§ Eco-efficiency Indicators > e.g.
· A Manual for the Preparers and Users of Eco-efficiency Indicators = »Guidelines on Corporate Environmental Accounting« (13 Feb 2004; .pdf has 126 pp.)
· FEE (Federation des Experts Comptables Europeens; The European Federation of Accountants) >
o Our Work >
§ Sustainability = Sustainability Working Party (SWP) and Sustainability Policy Group (SPG) >
· Discussion Paper: Sustainability Information in Annual Reports - Building on Implementation of the Modernisation Directive (December 2008; .pdf has 62 pp.)
o See also
§ related downloadable files from FEE - Eurosif Roundtable on “Sustainability Disclosure” (29 April 2009; At the European Parliament, Brussels)
· ACCA Association of Chartered Certified Accountants >> e.g.
o Sustainability and the Accountant >
§ ACCA member briefing papers >>
· Reporting sustainablity briefing (.pdf, 2008, 7 pp.) >
o The future of reporting (page 5)
§ …the future challenges for sustainability reporting include:
· convergence with financial reporting
· comparability and consistency of information
· credibility
· HRH The Prince of Wales (UK) >> e.g.
o Accounting for Sustainability Project (launched in December 2006) >
§ Connected Reporting Framework
· We believe that it is important for organisations to find a way to integrate sustainability performance information into mainstream financial reporting, for example, through inclusion within a company's Annual Report and Accounts.
· Black Sun (UK) »We are a strategic, marketing and communications agency. Our mission is to help organisations build more rewarding relationships with their customers, investors and other corporate stakeholders.« > e.g.
o Our Work > Latest Thinking > White Paper/Briefing
§ Facing up to the challenge of non-financial reporting (.pdf, 2006, 4 pp.) - A practical approach to intergrating non-financial information
· CFO Europe Magazine >> e.g.
o Natural Light (4 November 2008; By John Zhu) - Fusing CSR information into financial reporting might be illuminating for some stakeholders, but it's often a challenge for companies to do.
· IoD Institute of Directors in Southern Africa (South Africa) >>
§ Chapter 6: Integrated sustainability reporting and disclosure
§ See also
· related news at GRI: Draft of new King III Code of Governance Principles for Southern Africa released (May 2009)
o King II Report, launched by King Committee on Corporate Governance (2002; to order)
§ Non-legislated code on corporate governance, which also includes »Section 4« on »Integrated Sustainability Reporting«
· Boston College Center for Corporate Citizenship (USA) > e.g.
o News & Events > Blogs & Newsletter > E-Newsletter > June 2007 >
§ Perspective: Looking to the Future of Non-Financial Reporting (by Guy Morgan, Center Research Associate; Focusing on integrated reporting)
· Vancity (Canada) >
o About us > Research Centre >
§ Integrated reporting: issues and implications for reporters (.pdf, August 2005, 18 pp.)
· Vancity and Citizens Bank commissioned Solstice Sustainability Works Inc. to prepare this paper.
· This paper examines the issues involved in integrated reporting, i.e. reporting that meets the needs of both statutory financial reporting and sustainability reporting, and their implications for reporting organisations. The paper assess the benefits, challenges and driving forces.
· UN Global Compact >>
o Integrated (Sustainability) Reporting from the Business Perspective (.pdf, 22 pp.; PwC presentation at 3rd Communication on Progress Workshop (Geneva, 2-3 April 2007)
· CorporateRegister.com >> e.g.
o The CR Reporting Awards (CRRA)
§ Categories: also
· Types of Report: Best integrated report
o Related Downloads > e.g.
§ CR Reporting Awards 08 Official Report: Global Winners & Reporting Trends (March 2009)
§ 'Assure View' The CSR Assurance Statement Report (July 2008)
§ CR Reporting Awards 07 Official Report: Global Winners & Reporting Trends (March 2008)
· Ethical Corporation »Magazine, Conferences, Reports« > e.g.
o Blog >> e.g.
§ CSR and sustainability reports, is there really any point in mailing them? (5 March 2008; By Toby Webb)
o >??> Browse By Category > e.g.
§ Non-Financial Reporting > e.g.
· Special Reports: Non-financial reporting – Danish reporting rules (10 March 2009; By Ben Cooper) - Companies and investment analysts are divided on the benefits of integrating non-financial information into annual reports
o See also
§ related blog by Elaine Cohen: irregulate and unintegrate - i think i am a minority (10 March 2009) >
· Integrate or separate ?
· Corporate reporting – Putting the right message in the right bottle (19 October 2006; Columnists; By: Roger Cowe)
o »Roger Cowe argues that good corporate disclosure means reporting on sustainability issues separately from a company’s annual report.«
· MallenBaker.net > e.g.
o Newsletter (= Business Respect) >
§ CSR Dispatches No 141 - 24 November 2008 >
· What point the story with no plot?
o … The thing that this future suggests is no single report. Information defined by the needs of the audience, rather than the armchair theorising of professional stakeholders…
o Or at Ethical Corporation: Columnists: Why CSR reporting is broken - and how it should be fixed
· SLM Sustainable Life Media (Burlingame, CA, USA) > e.g.
o Sections >
§ Interviews > e.g.
· Katy Fry Hester on the End of Sustainability Reporting (December 2008, audio 24 min.; Katy Fry Hester is head of SustainAbility’s Engaging Stakeholders program)
§ Newsletters > Eco-Advantage Strategies >
· Secrets of High-Impact Sustainability Reporting (7 November 2007)
o Increasingly, companies are seeking to address a key complaint about corporate sustainability reports: nobody reads them. But a few companies have been very successful in overcoming the "yawn factor" - by tailoring reports to individual readers, devoting more attention to high-priority issues, applying international reporting standards to better define reporting content, and emphasizing quantitative information that enables stakeholders to better assess and compare performance. Included: Winning strategies from HP, BP, GE, Nokia, Barclays, and Lafarge.
More specific reporting guidance (& guidance in development)
· GRI Global Reporting Initiative > e.g.
o Current Priorities > e.g.
§ Human Rights
· See also related page at nfrcsr
§ Community Impacts
§ Supply chain
· Supply chain transparency is a key reason why Small and Medium Enterprises (SMEs) engage in sustainability reporting.
· > e.g.
o Global Action Network for Transparency in the Supply Chain
· See also:
o GRI homepage > Learning > Research & Development Publications >
§ Small, Smart and Sustainable (.pdf, May 2008, 40 pp.; Authors: Leontien Plugge, GRI SME and Supply Chain Program Manager, Joris Wiemer, GRI Research Officer) - Experiences of SME Reporting in Global Supply Chains
o related page at nfrcsr
§ Gender & Reporting
· See also:
o Ethical Corporation >>
§ By invitation: Gender equality – It’s a rights thing (8 April 2009; By Andrea Shemberg and Kathryn Dovey)
o GRI >
§ News & Events > Newsletter >>
· Voice your ideas on Gender and Reporting (4 March 2009)
· GRI/IFC Gender & Reporting Project embraces Web 2.0 (28 January 2009)
· Gender Project Workshops - gathering knowledge from different regions (25 November 2008)
o IFC International Finance Corporation >>
§ Gender Program >
· Gender and Sustainability Reporting Website
§ Press Release: IFC Partners with Global Reporting Initiative to Improve Corporate Reporting on Gender Issues (Washington, D.C.; 17 September 2008)
o IFC Private Sector Development Blog >>
§ Gender and Business Performance: Compliance vs. Voluntary Reporting? (23 October 2008)
o Wikigender’s Gender and Corporate Social Responsibility (CSR) page
o ACCA Association of Chartered Certified Accountants >
§ General public > Technical activities > Research programme > Published research > Sustainability research >
· RR102 - Equal Opportunity for Women in the Workplace: A Study of Corporate Disclosure (December 2008; .pdf has 68 pp.)
o The study compares research findings on how a sample of the largest companies in the UK, Australia and the US have publicly reported on equal opportunities for women in the workplace. It examines the different regulatory and voluntary frameworks relating to corporate reporting on gender equality in the workplace in these countries, and analyses the extent to which regulation and other drivers have encouraged and shaped public disclosure and accountability on this issue.
§ Climate change
· See also related pages at nfrcsr – here and here
· >> e.g.
o News & Events > Newsletter > News 2008 >
§ Breaking it down - Greenhouse Gas Segmentation project (21 August 2008)
· > e.g.
o Reporting the Business Implications of Climate Change in Sustainability Reports (.pdf, July 2007)
§ This Research Document is the result of collaborative research conducted by GRI and KPMG Sustainability. The publication critiques current practices on reporting and climate change, and questions how organizations are currently responding to this issue.
§ Financial Markets
· See also related page at nfrcsr
§ Technology
· The GRI Tech Partnership is a group of software providers that are working with the GRI to closely align their software and toolsets with the GRI Framework.
· See also related page at nfrcsr
§ UNGC & GRI
o Learning > e.g.
§ Research & Development Publications > e.g.
· Biodiversity Resource Document (2007; .pdf has 50 pp.)
o Biodiversity is among the core G3 indicators, but is a challenging area for reporting. The resource document assists reporting organizations to understand biodiversity issues; the relationship to their activities and operations; discusses how the GRI Guidelines can be used to report on biodiversity; and provides further resources to help organizations with their biodiversity reporting.
o See also:
o See also: GRI > Journal Articles >
§ Biodiversity in Sustainability Reporting (.pdf, May 2007, 2 pp.)
· Sean Gilbert and Sandra Vijn explore the linkages between climate change and biodiversity in sustainability reporting, drawing on the release of new tools by the GRI.
· Reporting Guidance on HIV/AIDS
o See also GRI > News & Events > Newsletter > 2008 >
§ Time to come clean on HIV/AIDS (22 September 2008)
· See also related page at nfrcsr
o News & Events > also
§ Blog (last updated ??) >
· Sustainability Reporting Central (GRI Blog) >> e.g.
o Labels: SME, Supply Chain, Emerging Markets
· Supply Chain Transparency "Issues in sustainability and reporting in global supply chains" (updated ??)
o Who are you? >
§ CSO / NGO >
· NGO sector supplement
o See also related page at nfrcsr
§ Public agency
· See also related page at nfrcsr
§ Small and Medium Enterprise
· See also related page at nfrcsr
· Ceres »Investors and Environmentalists for Sustainable Prosperity« (Boston, USA) > e.g.
o What We Do >
§ Engagement & Disclosure >
· FRP Facility Reporting Project
o »In 2003, Ceres and the Tellus Institute launched the Facility Reporting Project (FRP) as a multi-stakeholder effort to develop consistent, comparable, and credible economic, environmental and social reporting guidance for individual facilities in the United States (USA).«
· IFC (International Finance Corporation) >
o Sectors >
§ Related Departments >
· Financial & Private Sector Development >??>
o Corporate Social Responsibility >??>
§ Research (Publications) >
· Reporting >
o Opportunities and Obstacles for CSR Reporting in Developing Countries (.pdf, March 2004, 60 pp.; By Dara O'Rourke, University of California, Berkeley)
o Key links > e.g.
§ Environment & Social Development > e.g.
· Publications > e.g.
o Good Practice Documents > e.g.
§ Stakeholder Engagement: A Good Practice Handbook for Companies Doing Business in Emerging Markets (May 2007) > e.g.
· Reporting to Stakeholders (.pdf has 15 pp.)
· See also related topics at Business & Human Rights Resource Centre
· UNCTAD >>
o ISAR (Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting)
§ »The objective of ISAR is to promote the transparency, reliability and comparability of corporate accounting and reporting as well as to improve disclosures on corporate governance by enterprises in developing countries and countries with economies in transition.«
§ > e.g.
· Areas of Work > e.g.
o Corporate Governance
o Corporate Responsibility Reporting
o Environmental Accounting and Reporting
o See also:
§ GRI Global Reporting Initiative:
· News & Events > Press Resources >
o Global Reporting Initiative and UNCTAD sign cooperation agreement (6 November 2008)
§ A Program of Cooperation for an initial period of two years will aim at promoting in developing countries and economies in transition greater understanding of, and greater participation in, the processes that set internationally recognized sustainability reporting standards in order to foster sustainable development in those countries and facilitate investment and business linkages.
§ The Corporate Climate Communications Report 2007 (February 2008; .pdf has 56 pp.)
· See also related article at SLM Sustainable Life Media: Corporate Climate Reporters Rallying Around GHG Protocol (25 March 2008)
· SLM Sustainable Life Media (Burlingame, CA, USA) > e.g.
o Newsletters >
§ Eco-Advantage Strategies >
· Climate Reporting: Your Target Audiences (March 2009)
o >>
§ Emissions Reporting > e.g.
· Climate Reporting: Reaching Your Target Audiences (March 2009; By Kathee Rebernak)
· Six Secrets of Smart Climate Reporting (By Kathee Rebernak)
· Stratos »is Canada’s leading sustainability consultancy.« > e.g.
o Resources > Corporate Sustainability Reporting > Reports > e.g.
§ Canadian Corporate Sustainability Reporting – Best Practices 2008 (.pdf, April 2008, 40 pp.) >
· Emerging Issues and Best Practices in Report Strategy and Content (pp. 30-36)
o This section of the report discusses the use of materiality and the GRI in report strategy, and examines reporting on two material issues facing companies in Canada: climate change and Aboriginal relations.
· European Agency for Safety and Health at Work >
o Topics > Business aspects of OSH >
§ Corporate Social Responsibility (CSR)
· »Health and safety at work is an essential component of CSR and this means that OSH professionals need to be aware of the opportunities and challenges they face.«
· »Read some examples of initiatives« = Many Links (European and international) > also
o Reporting (external) and communication
· ORSE Observatoire sur la Responsabilité Sociétale des Entreprises (France; also English version) >
o News > e.g.
§ 27 April 2006
· Guidebook "Territorial Anchoring: emerging CSR topic" - ORSE / IMS
o ORSE and IMS-Entreprendre pour la Cité have published a guidebook that summarises a year of discussion in a working group that brought together experts from businesses, NGOs, trade unions and other CSR actors.
o The subject: Corporate Territorial Anchoring, international management and reporting of companies with regard to the development of the communities in which they operate (dialogue with local stakeholders, economic regeneration, support to local infrastructure and social development…).
o The guidebook presents key points of global and local practices and a toolkit of reporting indicators from multinationals in relation to business cases and main issues for company stakeholders.
o >
§ Summary = Abstract of the study (.pdf, 4 pp.)
§ A full study in French is available upon request from IMS or ORSE
· onPhilanthropy.com »A Global Resource for Non-Profit Proffesionals« (Emphasis on USA) >> e.g.
o Tips for Creating Compelling Corporate Community Reports (28 February 2007; By: Alisha Fernandez and Brian Walsh)
· Kent State University >>
o OEOC Ohio Employee Ownership Center > e.g.
§ Publications > Building An Ownership Culture >
· Employee Ownership Measures Up: A Discussion Guide for Corporate Citizenship, Sustainability and Social Accounting (.pdf, 2007, 37 pp.)
· SAN Social Audit Network (UK)
o SAN's mission is “to promote and support social accounting as the preferred means whereby organisations operating in the community, social economy and public sectors report on their social, environmental and economic performance and impact”.
o >
§ Manual & CD > Social Accounting and Audit Manual
· UN Global Compact > e.g.
o Issues >
o News & Events >
§ News Archive >>
· Global Compact Steps Up Anti-Corruption Efforts (New York, 18 November 2008) - New Sub-Working Groups to Address Reporting and Supply-Chain Management
o The Task Force on Tenth Principle Reporting will aim to mainstream the reporting of companies on anti-corruption efforts in non-financial and/or sustainability reports.
o Its chief responsibilities include
§ elaborating and promoting the benefits of reporting on companies’ implementation efforts on the tenth principle;
§ collecting and showcasing positive experiences of reporting on anti-corruption;
§ benchmarking how environmental issues have been mainstreamed within CSR reporting; and
§ developing a set of anti-corruption indicators that can be used both in common law and in continental law systems.
§ Event Archive >
· The Compact Quarterly >>
o Improving Corporate Reporting on Corruption (July 2008; By Peter Wilkinson, Senior Advisor, Transparency International)
· BBRC The Business & Biodiversity Resource Centre (Earthwatch Institute, English Nature, Defra) >
o Take Action >
§ Monitoring, Reporting and Communicating (emphasis on reporting on biodiversity initiatives and achievements)
· INNI International NGO Network on ISO >
o Environmental Communications Standard (ISO 14063)
§ See also:
· ISO International Organization for Standardization >
o News and media >
§ Hot topics >
o >>
§ Environmental management – Environmental Communication – Guidelines and examples
· ISA Centre for Integrated Sustainability Analysis (University of Sydney)
o We develop leading-edge research and applications for environmental and broader sustainability issues, bringing together expertise in environmental science, economics, technology, and social science.
o > e.g.
§ Current Research > e.g.
· Triple Bottom Line Reporting > e.g.
o In February 2006, the ISA Group has completed work on a 2-year Sustainability Reporting Pilot Program for organisations
§ Funded by the NSW Environmental Trust.
§ The project has resulted in a comprehensive output.
§ Some keywords: boundary-free, the full supply chain, input-output analysis (IOA), indirect impacts, ecological footprint
· GRI Global Reporting Initiative
o Also these language bars: Bulgarian, Chinese, Croatian, Czech, Dutch, Finnish, French, Georgian, German, Greek, Hebrew, Hungarian, Italian, Japanese, Korean, Polish, Portuguese, Russian, Slovakian, Spanish, Swedish
o > e.g.
§ Reporting Framework >
· G3 Online >
o language translations of the Reporting Framework (as of December 2008):
§ Bulgarian, Chinese, Croatian, Czech, Dutch, Finnish, French, Georgian, German, Greek, Hebrew, Hungarian, Italian, Japanese, Korean, Polish, Portuguese, Portuguese (Brazilian), Russian, Slovakian, Spanish, Swedish
§ Current Priorities > e.g.
· Supply Chain >
o Country pages >
§ Chile, China, India, South Africa, Thailand, Turkey
§ Learning >
· Learning Publications >
o Pathways > Further reading:
· The International Corporate Sustainability Reporting Site >
o Resources >
§ Guidelines and tools for Sustainability reporting (By countries)
o »Search« might be useful
· KPMG Global Sustainability Services >>>
o KPMG International survey of corporate responsibility reporting 2008 (27 October 2008; .pdf has 118 pp.)
§ Or .pdf at KPMG Sustainability - The Netherlands
o KPMG International Survey of Corporate Responsibility Reporting 2005 (.pdf, June 2005, 55 pp.; at WBCSD)
§ Or here (.pdf, at KPMG International) or here (.pdf, at KPMG Netherlands)
§ »KPMG believes it is the most comprehensive survey of its kind since its initiation in 1993. With its vast coverage of 1600+ companies, including the top 250 companies of the Fortune 500, the survey provides a truly global picture of reporting trends over the last ten years.«
§ See Appendices:
· Standards, codes & guidelines »on corporate management and reporting« (By countries)
o KPMG International Survey of Corporate Sustainability Reporting 2002 (.pdf has 36 pp.)
· UNEP United Nations Environment Programme >
o Other thematic areas > Business & Industry > UNEP DTIE = Division of Technology, Industry, and Economics > Division of Technology, Industry, and Economics > Branches > Sustainable Consumption and Production > Further information >
§ Sustainable Consumption and Production Branch (SCP Branch) > Initiatives > Global Reporting Initiative > Public Sector & Reporting >
· Carrots and Sticks for Starters - Current trends and approaches in Voluntary and Mandatory Standards for Sustainability Reporting (October 2006; .pdf has 64 pp.; A joint report from UNEP and KPMG's Global Sustainability Services)
o »Carrots and Sticks for Starters« gives an overview and analysis of current trends and approaches in mandatory and voluntary standards for sustainability reporting and corporate responsibility as promoted through initiatives with reporting requirements.
o > from »Contents«, e.g.:
§ Voluntary and mandatory reporting standards
§ Overview of selected standards
· Voluntary standards
o International (pp. 16-17)
o For countries / regions (pp. 18-21):
§ Europe, Australia, Denmark, Finland, India, Italy, Japan, Norway, South Africa, Sweden, The Netherlands, UK, North America (USA, Canada)
· Mandatory standards
· Global and national assurance standards
§ Case Studies from five regions (emphasis on mandatory standards)
· Brazil
· Denmark
· European Union
· India
· Japan
· South Africa
· United States of America
· Sustainable Future is a non-partisan, not-for-profit research organisation specialising in issues affecting New Zealand. >
o Resources >
§ Annual Report Guidelines = Annual Report Guidelines for Sustainable Development (New Zealand, Australia, America and Canada, UK and Europe, Hong Kong, Japan, Global)
· ACCA Association of Chartered Certified Accountants >
o General public > Technical activities >
§ Subject areas >
· Sustainability > e.g.
o Reporting guidelines (global, UK)
§ Research programme >
· Published research >
§ Technical library >
o Reporting publications > e.g.
§ Sustainability reporting guidelines for Malaysian companies 2005 (2005; .pdf has 31 pp.)
§ An Introduction to Environmental Reporting for Singapore Companies (2003; .pdf has 44 pp.)
§ An Introduction to Environmental Reporting (2001; .pdf has 28 pp.)
§ Environmental, Social and Sustainability Reporting on the World Wide Web: A Guide to Best Practice (October 2001; .pdf has 44 pp.)
o Sustainability publications >
§ Improving stakeholder engagement reporting (.pdf has 36 pp.)
· Proceedings of the ACCA / The Environment Council (UK) Workshop, 1 March 2005
o Sustainability research > e.g.
§ RR98 - Social and environmental reporting and the business case (2007; By: Dr Crawford Spence and Professor Rob Gray)
· .pdf of the full report has 88 pp.
· The research is based around interviews conducted with managers in 36 UK firms.
o Sustainability policy papers
· Sustainability Reporting Toolkit (Government of Canada & Stratos) >
o About the Toolkit >
§ International reporting guidance material analysis (.pdf, 8 pp., November 2002)
· (= comparison of 5 national reporting guidelines: Australia, Germany, Japan, New Zealand, UK)
· ESRA The European Sustainability Reporting Association > e.g.
o individual country-reports:
§ Countries: Austria, Belgium, Denmark, Finland, France, Germany, Hungary, Ireland, Italy, Netherlands, Portugal, Russia, Spain, Sweden, Switzerland, United Kingdom
§ These reports are centred around eight main headings, also:
· Reference list of country-specific reporting guidance
· Reference list of country-specific literature and/or relevant websites
· Europa >> European Commission >>
o Employment, Social Affairs and Equal Opportunities >
§ Working for you > Partners > Corporate Social Responsibility (CSR) >
· Related Documents >
o Corporate social responsibility - National public policies in the European Union (.pdf, September 2007, 100 pp.; Or here (DG Enterprise and Industry)) >
§ 2. Ensuring Transparency >
· Reporting
· >> (historical): Corporate Social Responsibility (CSR) website >
o CSR at national level >
§ Compendium on national public policies on CSR in the European Union
· title of a policy area (rows) > Ensuring transparency > Reporting:
o Austria, Belgium, Denmark, France, Poland, Portugal, Slovenia, Spain, Sweden, The Netherlands, United Kingdom
o More information >
§ ABC of CSR instruments (2004) >
· Socially responsible management >
o Sustainability reporting >
§ Recent developments at EU level
o Conferences > e.g.
§ Responsible Reporting – Recent Trends Towards CSR Accountability (3 April 2006, Brussels)
o Environment >>
§ EMAS »Eco-Management and Audit Scheme« >
· SME Toolkit = EMAS Toolkit for Small organisations > e.g.
o Do – Section 7 >
§ How to communicate with internal and external stakeholders
o Act – Section 10 >
§ How to communicate and report on environmental performance (EMAS environmental statement, Examples of environmental statements, generally about communicating / reporting, etc.)
· EABIS European Academy of Business in Society > e.g.
o The Business in Society Gateway >
§ Resources >
· Search Resources:
o Category:
· TCC The Copenhagen Centre >
o Campaign Report on European CSR Excellence 2003-2004 – It simply works better! (.pdf, December 2003, 79 pp.) >
§ See pages 55, 56 = European CSR matrix >
· Social Reporting Guidelines (in 17 European countries)
· (historical website ??) SME Key >
o The Guide (CSR Tool for SMEs, EU)
§ »This downloadable software (.pdf has 21 pp.) takes you step by step through all areas of your company's activity, from human resources to the environment to help you complete an internal audit or publish a social report. Tips on writing, layout and how to use your report ensure you make the most of your internal fact finding.«
· EEA European Environment Agency > e.g.
o About EEA > Networks >
§ EnviroWindows - EEA platform for knowledge sharing and development >
· Industry >
o Corporate Sustainable Reporting (updated ??) > e.g.
§ Guidelines for SMEs (.pdf, 16 September 2003, 28 pp.; Prepared by Philippe Charest for The European Environment Agency) = Guidance Document and Workbook for Sustainability Reporting
· >>
o Information access tools >
§ Sustainable Development Online > e.g.
· Tools (e.g. search for »reporting«)
· FEE (Federation des Experts Comptables Europeens; The European Federation of Accountants) >
o Our Work >
§ Sustainability = Sustainability Working Party (SWP) and Sustainability Policy Group (SPG) >
· Publications > e.g.
o Discussion Paper: Sustainability Information in Annual Reports - Building on Implementation of the Modernisation Directive (December 2008; .pdf has 62 pp.)
§ See also
· related downloadable files from FEE - Eurosif Roundtable on “Sustainability Disclosure” (29 April 2009; At the European Parliament, Brussels)
o Position Paper: Towards a Generally Accepted Framework for Environmental Reporting (2000)
o And many publications on assurance of reports
· EU Initiatives
· Cefic »European Chemical Industry Council« > e.g.
o Health, Safety & the Environment >
§ Responsible Care >
o >>
§ The CEFIC Responsible Care – EH&S (Health, Safety and Environmental) reporting guidelines (November 1998) for the European chemical companies.
o See also »The International Council of the Chemical Associations (ICCA)« >
· European Agency for Safety and Health at Work >
o Topics > Business aspects of OSH >
§ Corporate Social Responsibility (CSR)
· »Health and safety at work is an essential component of CSR and this means that OSH professionals need to be aware of the opportunities and challenges they face.«
· »Read some examples of initiatives« = Many Links (European and international) > also
o