Standards Pioneer Program3rd Session

9th May 2017

GRI GOLD Community online learning series

to help you navigate the GRI Standards

#GOLDCommunity

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Standards Pioneers Program

Online Sessions Dates

1. Transition to Standards, what to expect? April 6th - 9am and 4:30pm CEST

2. Universal Standards, how to use them? April 25th - 9am and 4:30pm CEST

3. Topic-specific Standards, an introduction May 9th - 9am and 4:30pm CEST

4. Social Topic Specific Standards October

5. Environmental Topic Specific Standards October

6. Economic Topic Specific Standards November

7. Ready to report? November

“Sustainability reporting helps us manage the sustainability impacts of our many regional subsidiaries. With the

GRI Standards we will be in a great position to cast the net even wider and facilitate other organizations in our

network – including suppliers and subsidiaries – to report.” (Fuji Xerox, Asia Pacific)

Standards Pioneers

Tamara Bergkamp Manager

Standards

GRI

Francesca PalamidessiCoordinator

Corporate & Stakeholder Relations

GRI

Presenters

“Transparency is an essential part of our approach to business. It provides our stakeholders with insight not

only into what we do, but how we do it, and as such, creates a strong sense of accountability within our

organization, and helps build stronger relationships with our stakeholders.” (Export Development Canada)

#GOLDCommunity

Sharon HagenCoordinator

Standards

GRI

Poll

1. Are you familiar with the three Universal Standards?

2. Are you familiar with the GRI Topic Specific Standards?

3. Did you start preparing your sustainability report based

on the GRI Standards?

Questions

“As a CSR consulting firm we encourage our clients to use the new GRI Standards as a platform for a more

transparent CSR report.” (Good Vision)

Today’s agenda

“We are confident that the new GRI Standards will help our organization move further into the future of

sustainable development. It's comforting to know that GRI is here to support us each step of the way.”

(Unimed Circuito das Águas)

Agenda Presenter

Introduction

Francesca Palamidessi

Corporate and Stakeholder Relations

Coordinator, GRI

Universal Standards: a recap

Topic-specific Standards, an introduction:

• An overview

• How to use them?

Tamara Bergkamp

Manager Standards, GRI

Q&A

Additional Resources

Important Remarks

Sharon Hagen,

Coordinator, Standards, GRI

Tamara Bergkamp

Manager Standards, GRI

Q&A

Conclusion

Topic-specific Standards,

an introduction

9th May 2016

Tamara Bergkamp, Manager, Reporting Standards

THE FUTURE OF REPORTING

GRI Universal Standards: a recap

10

Navigating the new modular structure

The set of GRI Standards includes:

• 3 universal Standards, applicable to all organizations

• 33 topic-specific Standards, organized into Economic, Environmental, and Social series

Organizations select and use only the relevant topic-specific Standards, based on their material topics

11

Important content clarifications

Impact

‘Impacts’ refers to effects on the economy, the environment, and/or society (does not focus on impacts on the organization)

Boundaries

The topic Boundary now 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)

12

How to use the GRI Standards?

Topic-specific Standards

14

The modular set of GRI Standards

15

Overview of topic-specific Standards

• Economic topics (200 Series) – includes the G4 Aspects from the Economic Category, plus Anti-corruption and Anti-competitive behavior

• Environmental topics (300 Series) – includes most G4 Aspects from the Environmental Category

• Social topics (400 Series) – this includes most G4 Aspects from the Social Category; the sub-categories from G4 have been removed (i.e. Labor Practices, Human Rights, Society)

There are 33 topic-specific Standards, organized in three series:

Some topics have been merged or combined – see the

‘Mapping G4 to the GRI Standards’ document for full detail

16

Topic-specific Standards format

Introduction OverviewUsing the GRI Standards and making claims Requirements, recommendations and guidance Background context

1. Management approach disclosures

2. Topic-specific disclosures

References

Each topic-specific Standard follows the same format:

17

Inside a topic-specific Standard

Overview of

disclosures in

each Standard

Management

approach

disclosures

(references

GRI 103)

Each disclosure

has a unique

identifier, based

on the Standard

number (e.g.,

Disclosure 301-1)

Each disclosure is in a box

Each disclosure can

include additional

requirements,

recommendations,

and/or guidance –

these will be directly

below each

disclosure

18

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 to report on this topic

Q&A

Additional resources

21

Resources:

• ‘Mapping G4 to the GRI Standards’

• FAQ and standards@globalreporting.org

• Training modules offered through GRI’s Certified Training Partners

• Linkage documents

• Translated versions

• Recorded webinars

Additional resources

For more detail, see:

globalreporting.org/standards

22

• Detailed ‘Mapping G4 to the GRI Standards’ document, showing changes

from G4 by topic (Aspect) and disclosure

Additional resources

Excerpt from the ‘Mapping G4 to the GRI Standards’ document

For more detail, see: globalreporting.org/standards

23

• See the FAQ page on the GRI

Standards website for answers to

commonly-asked questions

• Additional technical questions can

be sent to

standards@globalreporting.org

Additional resources (Con’t)

See: https://www.globalreporting.org/standards/questions-and-feedback/

24

Available Linkage documents

• Linking GRI and CDP, how are Standards and CDP climate change questions aligned?

• Linking GRI and CDP, how are Standards and CDP water questions aligned?

• SDG Compass Annex: Linking the SDGs and GRI Standards

• More … https://www.globalreporting.org/standards

/resource-download-center/

25

Translations – Standards

Language Status Expected release

date

Indonesian In progress May 2017

Japanese Available April 2017

Spanish Available May 2017

Traditional Chinese In progress June 2017

Vietnamese In progress May 2017

German Searching for Peer Reviewers October 2017

French

Searching for Sponsorship and

Peer Reviewers

n/a

Portuguese n/a

Simplified Chinese n/a

Italian n/a

Important remarks

27

What can you expect in the near future?

https://www.globalreporting.org/standards/work-program-and-standards-review/

Standard Estimated project

commencement date

Estimated release date

of updated Standard

GRI 303: Water Q4 2016 QI 2018

GRI 403: Occupational Health

and Safety

Q4 2016 QI 2018

GRI 201: Economic Performance Q2 2017 TBC

Human Rights related Standards Q4 2016 TBC

GRI 306: Effluents and Waste Q4 2016 TBC

28

What can you expect in the future?

• Periodic updates of topic-specific Standards – with schedules published well in advance

• 2017 priority topics to review: Water, Occupational Health and Safety, Economic Performance, Human-Rights related Standards

• 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

Interested in joining the GSSB?

• Open Call for Nominations to the GSSB from 1 May to 30

June 2017.

• The GSSB has three vacancies for stakeholders to start 1 January

2018 and sit on the GSSB for a term of 3 years.

• The IAC is only seeking candidates from the Business and CSO

constituencies.

• For more information, see the GRI website

1

• Any questions? Please contact: Governance@globalreporting.org

Q&A

Conclusion

Next Standards Pioneers’ sessions

Next Online Sessions Period

4. Social Topic Specific Standards October

5. Environmental Topic Specific Standards October

6. Economic Topic Specific Standards November

7. Ready to report? November

Register via GOLD private pages & send us your inputs for next sessions Send us your case studies to share practical insights and experiences

“The GRI Standards keep us moving sustainably.” (Port of Antwerp)

Contacts

Corporate & Stakeholders Team

For resources, registrations or additional supportGOLD@globalreporting.org

Standards Team

For technical enquiries or specific questions on the Standardsstandards@globalreporting.org

“The new GRI Standards help us integrate sustainability into our client’s value reporting.”

(Petranix)

Thank you

www.globalreporting.org

GRI

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info@globalreporting.org