@griausconf_report quality and assurance - renzo mori junior
TRANSCRIPT
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Report Quality and
AssuranceChair: John Purcell, Policy Advisor Corporate Regulation, CPA Australia; Member, GRI’s
Australian Advisory Group
.
Richard Boele, Managing Director, Banarra
Renzo Mori Junior, Researcher, University of Southern Queensland
Adrian King, National Leader, Climate Change & Sustainability Services, KPMG
Nancie-Lee Robinson, General Manager – Governance, Integration & Reporting, Telstra
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GRI Guidelines for assurance of GRI Guidelines for assurance of sustainability reports: Fortune Globalsustainability reports: Fortune Globalsustainability reports: Fortune Global sustainability reports: Fortune Global
500 list 2010 analyses500 list 2010 analyses
Renzo Mori JuniorPhD St d t U i it f S th Q l dPhD Student, University of Southern Queensland
March 2012March 2012
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OutlineOutline Aims of the Presentation Literature review Methodology Situation of the Global Fortune 500 (2010) Recommendation
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Aims of the PresentationAims of the Presentation
Discuss current situation of the assurance process;p
Present percentage of organisations issuing a sustainability report following the GRI framework andsustainability report, following the GRI framework and including an external assurance;
Assess whether organisations which follow GRI’s guidelines tend to adopt an assurance process;
Provide suggestions to enhance transparency and to contribute toward improvement of the current passurance practices for GRI sustainability reports.
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Literature ReviewLiterature Review
Voluntary and not regulated in a majority of Voluntary and not regulated in a majority of countries;
Different assurance providers providing different types of assurance services with different types of
t t tassurance statements;
Some stakeholders are not able to identify those ydifferences and question the benefits of the assurance process in the way it has been provided.
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MethodologyMethodologygygy
Analyses of the organisations listed on the Global y gFortune 2010 official website;
Sustainability reports which: Sustainability reports which:
Contain social and environmental performance; Information in English; Issued by corporative, holding or global
i ti ’ t tiorganisations’ representatives.
16 organisations were excluded from the analyses, resulting in a sample of 484.
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Sustainability ReportsSustainability Reportsy py p All the sample provided some type of information p p yp
regarding environmental and/or social performance;
85%
15% (71)
(413)
Without formal report With formal report
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Sustainability ReportsSustainability Reportsy py p85% with formal Sustainability Report y p
58%42%(173)
85%(413) 58%
(240)(173)(413)
GRI Framework Without GRI Framework
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GRI FrameworkGRI Framework
hout GRI Framework42%(173)
9%(15)
91%91%(158)
With Assurance Without AssuranceFramework
58%(240) 57%
(137)43%(103)
With Assurance Without Assurance
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ype of Assurance Providersype of Assurance Providersypyp
80
50%
60%
6
7
30%
40%37
20%
30%2
7
13
0%
10%
Accountants Consul tants Mixed Spec ia l is tp
Wi th GRI 58% 27% 5% 9%
Without GRI 40% 13% 0% 47%
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General ConclusionsGeneral Conclusions
GRI recommends the use of external assurance; GRI recommends the use of external assurance;
Organisations which follow the GRI framework tend to have their sustainability report assured;
GRI plays an important role in the assurance GRI plays an important role in the assurance process;
GRI ld t th f t t i d t GRI could suggest the use of a content index to provide users with a quick overview of what has been analysed during the assurance processanalysed during the assurance process.
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RecommendationRecommendation
Example of how the content index could be used Example of how the content index could be used
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Authors ContactsAuthors Contacts
Renzo Mori Junior (PhD Student)Renzo Mori Junior (PhD Student)[email protected]
Prof. Peter Best (Supervisor)P t B t@ [email protected]
Prof Julie Cotter (Supervisor)Prof. Julie Cotter (Supervisor)[email protected]