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· 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.«
o > e.g.
§ Current Priorities >
o Supply chain transparency is a key reason why Small and Medium Enterprises (SMEs) engage in sustainability reporting.
o To promote transparency between suppliers and their purchasing multinational enterprises (MNEs), the GRI in collaboration with GTZ is piloting a unique project: “Transparency in the supply chain”.
o > e.g.
§ Project news > e.g.
· 21 August 2007:
o Steering Committee Meeting Date Confirmed
o Workshop with Puma Suppliers in South Africa
· 20 July 2007:
o Workshops in Chile
o Workshop in India
· Transparency in the supply chain opinion paper released (10 July 2007) >
o Sustainability and Transparency in the Supply Chain (.pdf has 4 pp.)
· From factory to consumer: Launch of unique project on transparency in the supply chain (April 2007)
· Supply Chain project set to demonstrate power of collaboration (28 February 2007)
o Supply Chain transparency is one of the main reasons Small and Medium Enterprises (SMEs) begin to engage in sustainability reporting. In partnership with the GTZ,...
§ Country pages >
· Chile, China, India, South Africa, Thailand, Turkey
§ Learning >
· Learning Publications
o The first publication in the educational series, "The GRI sustainability reporting cycle: A handbook for small and not-so-small organizations" is a step-by-step handbook providing expert guidance on the whole SME sustainability reporting process. Useful for beginners and experienced reporters alike.
§ Publication available in many languages
· Stakeholder engagement
· Sustainability and Corporate Social Responsibility SME Toolkits
· General SME Information
· Sustainability Reporting
· Assurance
· Management Systems, Global Standards, Principles
§ News & Events >
· Latest News > e.g.
o Readers to identify the best sustainability reports worldwide in the GRI Readers’ Choice Awards (30 August 2007)
§ ...A special award will be given for the small enterprise with the best report score...
§ Both the Global Readers’ Choice Awards and the survey results will be presented during ‘The Amsterdam Global Conference on Sustainability and Transparency’ (7-9 May 2008)
§ Blog >
· Sustainability Reporting Central (Blog by Alyson Slater & Ralph Thurm) >> e.g.
o Label: SME
· Supply Chain Transparency "Issues in sustainability and reporting in global supply chains" (updated ??)
o Joris Wiemer works with the SME program of the GRI, together with Leontien Plugge.
§ Who are you?
· »Access tailored GRI-resources from your stakeholder-category.«
· >
· UNIDO UN Industrial Development Organization >?> e.g.
o High 5! - Communicating your Business Success through Sustainability Reporting: A Guide for Small and Not-So-Small Businesses (.pdf, 2004, 56 pp.; link ??)
§ Since the inception of the Sustainability Reporting Guidelines in 1997, businesses of all shapes and sizes have approached GRI with questions on how sustainability reporting applies to them, and how it can help to improve their business. In response to the many requests for a “beginner’s guide”, the High 5! handbook was created to serve as a hands-on tool that will help businesses realise the potential of sustainability reporting. It draws from the experiences of organisations that have used the Guidelines to report, and offers a step-by-step guide and practical “how-to” clarification on sustainability reporting using the GRI Guidelines.
§ Table of Contents:
· What is High 5!?
· Who is High 5! for?
· Why report?
· How to report: 5 easy steps
· Step 1: Prepare – getting started
· Step 2: Plan – what to report
· Step 3: Assess – measure your performance
· Step 4: Report – tell the news
· Step 5: Improve – strive for more
· Case studies
· GRI indicators
· List of contributors
· Feedback form
· Glossary of terms
· TKK Library (Helsinki University of Technology Library) >> e.g.
o Corporate Environmental Reporting – Suggestions for an Incremental and Standardised Framework Applicable to a Variety of Companies Especially Small and Medium-Sized Enterprises (January 2005; .pdf has 165 pp.)
§ By Laila Tornroos, Dissertation for the degree of Doctor of Science in Technology; Nordic Innovation Centre, Oslo, Norway
§ The study pays attention to reporting practices in the Nordic countries and especially in Finland.
· Eco-Lighthouse Program is a tailor-made program for environmental certification of small and medium-sized companies and public administration in Norway. >
o Description >
§ Annual environmental reports and plans for action >
· short Template for environmental report
· OIN Österreichisches Institut für Nachhaltige Entwicklung (Austria) > e.g.
o Projekte > e.g.
§ 2003 > e.g.
· Sustainability Reporting >
o Guidelines: Reporting about Sustainability – 7 steps to a successful sustainability report (.pdf, 56 pp.; Or here (.pdf at Fabrik der Zukunft))
§ The present guidelines show options for a successful report, suitable for large, but also small and medium-sized enterprises (SMEs).
§ They contain numerous descriptive examples for additional inspiration. Since SMEs have only recently started to address sustainability reporting, most of the examples are from reports produced by larger companies.«
· Oekoweb »Österreichs zentrales Umweltportal« (Austria) > e.g.
§ Leitfaden/Methoden > e.g.
· Methoden-Handbuch - In 7 Schritten zum Nachhaltigkeitsbericht (.pdf, Oktober 2006, 120 pp.; In German)
o Auch auf, e.g.:
§ Denkstatt: .pdf
§ respACT
o Eine Reihe von Methoden und Instrumenten wenden Sie speziell an kleine und mittlere Unternehmen und helfen diesen mit einfachen und wirkungsvollen Mitteln die notwendigen Zwischenergebnisse zu erarbeiten. Diese Methoden setzen keine weiteren Methoden oder Werkzeuge voraus.
o Bei der Auswahl der geeigneten Methoden und Werkzeuge hilft das Profil > auch
§ Für kleine Unternehmen
§ Für Anfänger
· Leitfaden: In 7 Schritten zum Nachhaltigkeitsbericht (.pdf, November 2003, 56 pp.; In German)
· KATE – Centre for Ecology & Development (non-profit organisation launched in Stuttgart, Germany, in 1997; Also English version of website) > e.g.
o Projekte > Fairer Tourismus > e.g.
§ CSR Reporting Initiative for Tourism: Nachhaltigkeitsberichte für Klein und Mittel Unternehmen im Tourismus (Projektlaufzeit: Dezember 2006 - Mai 2008)
· Der Leitfaden CSR-Reporting im Tourismus ist in deutscher, englischer und spanischer Sprache erhältlich.
· In pdf-Format kann der Leitfaden hier heruntergeladen werden:
o Leitfaden CSR-Reporting-deutsch (.pdf has 32 pp.)
o Guía Memorias RSE en el turismo-espanol
· Adelphi Consult (Berlin, Germany; Also English version of website) >> e.g.
o Projekt „Stärkung des Nachhaltigkeitsmanagements“ in kleinen und mittleren Unternehmen (KMU)
§ Mit der Durchführung sind Adelphi Consult und seine Projektpartner, das Borderstep Institute und das Institute 4 Sustainability, beauftragt.
§ Laufzeit: Dezember 2005 bis Dezember 2006
§ > e.g.
o »Zentrales Ziel des Vorhabens ist die Erstellung eines Leitfadens, der kleinen und mittleren Unternehmen eine praktische Handlungsanweisung gibt, wie sie eine Nachhaltigkeitsberichterstattung effizient und effektiv durchführen können.«
· 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.
§ About INEM > e.g
· Members:
o Australia, Austria, Belgium, Denmark, Estonia, France, Germany, Greece, Hungary, Latvia, Lithuania, Poland, Spain, Switzerland, Tunisia
§ 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; Downloadable at GreenBiz)
§ »Gives advice on how to draw up a good sustainability report. Focusing on the economic interests of companies as well as on reliable and convincing communication, it informs about target groups and their interests in information, outlines the principles of reporting, lists the elements of the Sustainability Report and gives numerous practical examples for the presentation of company performance and the design of Sustainability Reports. Further on, it highlights the problem of the credibility of your Sustainability Report and shows possible ways to sustainable management.«
§ Tools > e.g.
· Web Tools > e.g.
o EMAS Tool Kit for Small Organisations
§ »Provides step-by-step guidance and tools for implementing an environmental management system (according to ISO 14001) and obtaining registration to EMAS.«
§ > e.g.
· Do – Section 7 >
o How to communicate with internal and external stakeholders
· Act – Section 10 >
o How to communicate and report on environmental performance
§ (EMAS environmental statement, Examples of environmental statements, etc.)
· Additional Resources >
o Innovative projects, approaches, initiatives
o Guides, handbooks and checklists
o Corporate Social Responsibility
o Environmental Weather Map
o Environmental Policy Checklist
o Environmental Statement and/or Environmental Report Checklist
§ »Does your environmental report meet the reporting requirements of EMAS or ISO 14001? Check the completeness and effectiveness of your environmental report or statement.«
o Eco-design Health Check
· Offline Tools >
o Your Environmental Management Control Panel: Environmental performance indicators, Management and communications tools
§ Your entry point to the unique knowledge and tools provided by our worldwide network of environmental and sustainability managers.
§ The people supporting these tools are consultants for small business and organisations supporting small and micro-businesses with smart, adaptable tools and participatory approaches.
§ The portal gives you access to best practices in environmental management in smaller organisations. You will find tools for the implementation of ISO 14001 and EMAS standards, our international events calendar, news and a lot of other helpful resources.
· Wuppertal Institut für Klima, Umwelt, Energie GmbH
o = Wuppertal Institute for Climate, Environment and Energy (Germany)
§ »On behalf of the Global Reporting Initiative (GRI), triple innova and the Wuppertal Institute have developed High 5!, a new step-by-step guide for small and medium sized enterprises on how to use the GRI guidelines for an effective sustainability communication.«
· UNEP/Wuppertal Institute Collaborating Centre on Sustainable Consumption and Production (CSCP)
· SMART - Unlocking your potential = SMART Entrepreneur
o »Today also small and medium sized companies have to think about accountability, responsibility and transparency.«
· »The Efficient Entrepreneur - a calendar for small and medium-sized enterprises- provides firms with assistance and guidance on how to measure and improve environmental performance and stakeholder relations.«
· Environmental Management Navigator
· Ceres »Investors and Environmentalists for Sustainable Prosperity« (Boston, USA) >
o What We Do > Sustainability Reporting >
· Ceres develops these reports also to:
o Show that reporting can be beneficial to all organizations, no matter what their size or type
o Refine a reporting model that can be used by other nonprofits and small businesses
o See also:
§ Publications >
· 2006 >
o Ceres 2004-2005 Sustainability Report (August 2006)
· 2005 >
o Ceres 2002-2003 Sustainability Report (May 2005)
· Framework:CR »corporate responsibility and financial communications firm« (Wilton, Connecticut, USA) > e.g.
o Our work > News and reviews >
§ Framework:CR 2006 Corporate Responsibility Report and GRI Content Index
· As one of the first companies of its kind to issue a corporate responsibility report under the 2006 Global Reporting Initiative Sustainability Reporting Guidelines (G3), the report serves as an example to small firms seeking to apply the G3 in their reporting efforts.
· The report offers a unique perspective: that of a small consultancy that works mainly with large organizations to communicate their corporate responsibility and financial performance.
· See also related press release at CSRwire:
o Framework:CR's First Corporate Responsibility Report Sets an Example for SMEs (31 July 2007)
· Australian Government >> Department of the Environment, Water, Heritage and the Arts > Human Settlements > Business and industry sustainability >
o Corporate Sustainability > Corporate Sustainability Reporting > Publications >
§ Environmental Reporting: Handbook for Small and Medium Size Businesses (June 2001; .pdf has 28 pp.)
· Ministry for the Environment (New Zealand) >
o The Issues >
§ Sustainable Industry >
· Simply Sustainable: tools & resources >
o Browse by subject > also
§ Communication and reporting >
· Reporting >
o Enterprise3: Your Business and the Triple Bottom Line (June 2003; .pdf has 36 pp.; Together with Sustainable Business Network)
§ »This Guide identifies ways that small and medium sized enterprises can adopt better business practices to make a positive difference for the environment and society, while at the same time improving their overall business performance.«
· Ibase Instituto Brasileiro de Análises Sociais e Econômicas (Brazil) = Brazilian Institute of Social and Economic Analyses
o Portuguese, Spanish and English versions of website > e.g.
§ English > e.g.
· About us > Projects >
o Social and ethical corporate responsibility > also
§ At present (August 2007), Ibase offers four social-balance models:
· Companies
· Foundations and social organizations (in portuguese)
· Micro and small companies (in portuguese)
· Cooperatives (in portuguese)
§ For futher information: Balanço Social (Balance Social de las Empresas = Social Audit)
§ Portuguese >> e.g.
· Responsabilidade social e ética nas organizações
§ Spanish >> e.g.
· Responsabilidad social y ética en las organizaciones
· 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
· UNEP United Nations Environment Programme >
o Thematic Areas >
§ Business & Industry > UNEP DTIE = Division of Technology, Industry, and Economics >
· Division of Technology, Industry, and Economics > e.g.
o Information Resources > e.g.
§ Publications > e.g.