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Presented By
Monojoy Banerjee
Jay Gala
Pranav Gala
Shrenik Karia
Kinjal Mehta
Udita Kulkarni
GLOBAL REPORTING INITIATIVE
The Global Reporting Initiative (GRI) is a multi-
stakeholder process and independent institution whose
mission is to develop and disseminate globally
applicable Sustainability Reporting Guidelines.
The Focal Point India was established in January 2010, and is hosted
by BSI Group India.
Focal Point India operates at the heart of the CSR and sustainability
landscape in India. The Focal Point has an important strategic collaboration
with the Indian Institute of Corporate Affairs (IICA), an independent think
tank under the Ministry of Corporate Affairs, Government of India through
the IICA-GIZ CSR initiative.
GRI SUSTAINABILITY REPORTING
The GRI Sustainability Reporting Guidelines –
the most widely used comprehensive
sustainability reporting standard in the world –
provide organizations with the tools to meet the
sustainability challenges.
(https://www.globalreporting.org/resourcelibrary/G
RI_UNGC_Business-Reporting-on-
IMPORTANCE
By using the Guidelines, reporting organizations can generate
reliable, relevant and standardized information with which
to:
◦ assess opportunities and risks, and
◦ enable more informed decision-making – both within the business
and among its stakeholders.
Offer
guidance on how to link sustainability and integrated
reporting, aligned with the IIRC
Environmental
◦ Materials used (G4-EN1)
◦ Materials used that are recycled input materials (G4-EN2) – Coca Cola
◦ Energy consumed (G4-EN3) – Hazira, RIL
◦ Impact on biodiversity in protected areas (G4-EN12)
◦ Amount of waste (G4-EN23) – P&G
◦ Environmental impact associated with transportation (G4-EN29) – Coca
Cola, Bata
Examples of Performance Indicators
Labor
◦ Health and safety measures (G4-LA6) – P&G
◦ Hours of training (G4-LA9)
◦ Governance body/employee diversity (G4-LA12) - Dell
Human Rights
◦ Human rights screening on suppliers and contractors (G4-H10) - Tata
◦ Violation of indigenous rights (G4-HR8)
Society
◦ Impact on community (G4-SO1) - Vedanta
◦ Training against corruption (G4-SO5)
Product Responsibility
◦ Life cycle assessment of products/services (G4-PR1)
◦ Customer satisfaction (G4-PR5) - Dell
List of India companies with GRI based sustainability reporting
2011 onwards
Global Scenario
Ofthe 250 largest global companies, over 65% are already publishing a
sustainability report.
More than 3,000 companies across the world report on how they minimise
their environmental footprint, engage with stakeholders, adopt fair social
practices or embed sustainability into their day - to - day business, R & D or
marketing practices.
Companies across Europe, Canada, Australia, Japan and USA and across
sectors have been coming up with the sustainability reports for 6 to 10 years
now.
Companies like BP, ABN, AMRO, BT, Novo NORDISK etc. have been rated
amongst the top reporters for years now.
2013 Global CSR Reputation Winner RANK POINTS OUT OF
Companies 100
MICROSOFT 1 72.97
GOOGLE 3 72.71
BMW 4 72.14
DAIMLER 5 70.65
SONY 6 69.49
INTEL 7 69.29
VOLKSWAGEN 8 69.21
APPLE 9 69.12
NESTLE 10 69.00
Most of the reports issued by companies fail to define clear focus areas and
identifying key stakeholders.
Very few reporters have sustainability strategy with well - defined objectives and
SMART targets.
The Sustainability Reports issued during the last few years are highly packaged
but lack emphasis on the main issue of sustainability.
Climate change has emerged on the key sustainability risks across industries but
only small number of companies report on climate change risks.
What can be done? – G4
The expectations from Indian reporters going forward are to focus on presenting
information related to: