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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 (GC) > e.g.
§ One of the explicit commitments that a company makes when it participates in the Global Compact is to produce an annual COP. A COP is a communication to stakeholders (consumers, employees, organized labour, shareholders, media, government…) on the progress the company has made in implementing the ten principles in their business activities and, where appropriate, supporting UN goals through partnerships.
§ 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 >
§ News Archive >
· UN Global Compact and Global Reporting Initiative Form Strategic Alliance (6 October 2006)
§ The Compact Quarterly >>
· November 2006 Issue >
o 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 > 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
· 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 > Columns & Blogs > e.g.
§ The Doctor Is In: Sustainability Reporting for Corporate Health (August 2007; By Chad Upham, Covive)
· 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) - ... 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)
· Ranking der Nachhaltigkeitsberichte >
o Die Berichterstattung >
· BSR Business for Social Responsibility (Based in San Francisco, USA) > e.g.
o Insight >
§ Issue Briefs >
· 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 Thematic Areas > Business & Industry > UNEP DTIE = Division of Technology, Industry, and Economics > Division of Technology, Industry, and Economics > Branches > Business & Partnerships > Further information > Business & Partnerships >
§ Sustainability Reporting > e.g.
· Public Sector and Reporting > e.g.
o Carrots and Sticks for Starters - Current trends and approaches in Voluntary and Mandatory Standards for Sustainability Reporting (.pdf, October 2006, 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.:
· Overview of selected standards
o Voluntary standards
§ International (pp. 16-17)
· sustainablefutureTM (New Zealand) »The sustainability information portal« >
o Discover More > Accounting and Reporting >
§ Reporting Guidelines > e.g.
· Global
· 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 >
o Think Tank > Research >
§ 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
· AccountAbility Institute of Social and Ethical Accountability > e.g.
o Our work >
§ Sustainability Assurance and Reporting
· AccountAbility develops tools and standards for organisational accountability which drive performance and enable people to have a voice in the decisions that affect them.
· > e.g.
o AA1000 Series of Standards
o Learn more > e.g.