manual for drafting of gri g4 reports

Manual for drafting of GRI G4 reports by public services

Motivation. Integration. Innovation

TABLE OF CONTENTS ‹Introduction� 6

Chapter�1�–�Sustainability�reporting�in�theory:�Basic�concepts� 8 1. What is GRI G4 reporting? 10 1.1. Principles 10 1.1.1. The principles for defining report content 10 1.1.2. The principles for defining report quality 10 1.2. Standard disclosures 11 1.2.1. General standard disclosures 11 1.2.2. Specific standard disclosures 11 1.3. Reporting options: Core and Comprehensive 12

Chapter�2�–�Reporting�in�practice:�How�to�(easily)�prepare�a�(good)�GRI�G4�report� 14 1. Set up the reporting process 16 1.1. Define the report framework 16 1.2. Choose the in accordance option (essential or exhaustive criteria)? 16 1.3. Establish a timetable 17 1.4. Assemble a team 17 1.5. Obtain support from senior management 17 2. Gather general descriptive information 18 2.1. Organisational profile 19 2.2. Mission and vision 21 2.3. Governance 21 2.4. Ethics and integrity 22 3. Gather general procedural information 23 3.1. Identified material aspects and boundaries 23 3.2. Stakeholder inclusiveness 23 3.3. How to gather the general "procedural" information 23 3.3.1. Map out the organisation's operation and the impacts of its activities 24 3.3.2. Identify the organisation's stakeholders 24 3.3.3. Assign a weight to the stakeholders' voice 25 3.3.4. Draw up an initial list of "focal points" 27 3.3.5. Invite the stakeholders to give their opinion on the list of focal points 30 3.3.6. Choose the topics to be discussed in the report: Materiality matrix 31 4. Gather specific information 33 4.1. Draft the DMAs 33 4.1.1. Topic's importance for the organisation 33 4.1.2. Actions taken by the organisation to manager the issue 34 4.1.3. Analyse the results of the issue's management approach 34 4.2. Calculate the KPIs 35 4.3. Centralise the information 37 5. Layout the report 38 5.1. Arrange the information so it is accessible to readers 38 5.2. Standardise the style of the various writers 42 5.3. Make the graphics look good 42

Appendices� 45 1. Core issues and areas of action for social responsibility according to the ISO 26000 standard 46 2. An example of the FPS Justice information sheet 47

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Manual for drafting of GRI G4 reports by public services | Contents

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INTRODUCTION ‹

This manual is designed specifically for public services. It enables them to draft a sustainability report accord-ing to the GRI G4 guidelines.

This manual is deliberately direct and pragmatic . It is based on feedback from 6 Belgian Federal Public Ser-vices1 as well as CAP conseil and slidingdoors experience, the consultancy firms who have assisted them throughout 2014 in drawing up their report.

1 Finance FPS, Economy, SMEs, Self-Employed and Energy FPS, Justice FPS, Personnel and Organisation (P&O) FPS, Chancellery of the Prime Minister FPS and Federal Institute for Sustainable Development (FISD)

FederalPublic ServiceFINANCESTRENGTH THROUGH UNITY

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Manual for drafting of GRI G4 reports by public services | Chapter 2 – Reporting in practice: How to (easily) prepare a (good) GRI G4 reportManual for drafting of GRI G4 reports by public services | Introduction

Chapter 1 ‹ Sustainability reporting in theory: basic concepts

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1. WHAT�IS�GRI�G4�REPORTING?�‹Sustainability reporting - partially carried out using a report - is the main method for communicating an organi-sation's economic, environmental, social and governance performances, and reflects the positive and negative impacts of its activities and services. The aspects that the organisation considers pertinent, in accordance with its stakeholders' expectations and interests, are the driving forces of sustainability reporting.

Through its report, the organisation shows concisely how its strategy, governance, performances and perspec-tives are creating value to society over time. This report interacts with other reports and communication by referring to other detailed information, provided separately.

This type of reporting takes into account the relevance of sustainability for the organisation, and key priorities and topics.

A voluntary standard has been set in 10 years: the GRI guidelines - Global Reporting Initiative. In 2013, the "G4" version was published. It is this standard, translated into a step by step method, that is the subject of this manual. The GRI G4 guidelines are available for free on the Internet2.

1.1 The�principles�for�defining�report�contentThe GRI G4 sets out a series of principles which guarantee a good report.

1.1.1 Content principlesThe four content principles guide the organisation in the choice of topics that will be dealt with in its report.

- Stakeholder inclusiveness: the organisation should identify its stakeholders and explain how it has re-sponded to their reasonable expectations and interests.

- Sustainability context: the report should present the organisation's performance in the wider context of sustainable development.

- Materiality: the report should cover aspects that:• reflect the organisation's significant economic, environmental and social impacts;• or significantly influence the assessments and decisions of stakeholders.

- Completeness: the report should include coverage of material aspects and their boundaries, sufficient to reflect significant economic, environmental and social impacts, and to enable stakeholders to assess the organisation's performance and social value in the reporting period.

1.1.2 The�principles�for�defining�report�qualityThe quality principles guide the organisation in the scope of the data and level of detail of information to be included in the report for each topic chosen.

2 The GRI G4 is composed of two volumes: 1. Reporting principles and items of information: https://www.globalreporting.org/resourcelibrary/GRIG4-Part1-Reporting-Principles-

and-Standard-Disclosures.pdf; and 2. Implementation manual: https://www.globalreporting.org/resourcelibrary/GRIG4-Part2-Implementation-Manual.pdf.

https://www.globalreporting.org/resourcelibrary/GRIG4-Part1-Reporting-Principles-and-Standard-Disclosures.pdf

https://www.globalreporting.org/resourcelibrary/GRIG4-Part1-Reporting-Principles-and-Standard-Disclosures.pdf

https://www.globalreporting.org/resourcelibrary/GRIG4-Part2-Implementation-Manual.pdf

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ͳ Balance: the report should reflect positive and negative aspects of the organisation to enable a reasoned assessment of its overall performance.

ͳ Comparability: the organisation should choose, compile and report information consistently. The report-ed information should be presented in a manner that enables stakeholders to analyse changes that have occurred in the organisation's performance over time and compare this with that of other organisations.

ͳ Accuracy: the reported information should be sufficiently accurate and detailed to enable stakeholders to assess the organisation's performance.

ͳ Timeliness: the organisation should publish its report at regular intervals. Thus, information is available in time for the stakeholders to make informed decisions.

ͳ Clarity: the information transmitted by the organisation should be understandable and accessible to stakeholders using the report.

ͳ Reliability: the organisation should gather, record, compile, analyse and disclose the information and pro-cesses used in preparing the report so that it can be checked and the quality and materiality of the infor-mation can be shown.

1.2 Standard disclosuresThere are two types of items of information to be included in a GRI G4 report.

1.2.1 General�standard�disclosuresThis is information specific to the organisation which should be published in order to fully present it and ex-plain what it has done in order to integrate sustainability into its operation and its report.

1. Strategy and analysis2. Organisational profile3. Identified material aspects and boundaries 4. Stakeholder inclusiveness 5. Report profile6. Governance7. Ethics and integrity

These seven information categories cover up to 58 indicators, depending on what the organisation chooses to report more or less completely (see chapter 1.3).

1.2.2 Specific�standard�disclosuresThe specific items of information are the topics discussed which best answer the question " what is essential for the organisation to discuss to cover the impacts specific to it? " These vary from one organisation to an-other and the GRI G4 does not specify them in advance. It gives a list of potentially relevant items in a sustain-ability context, and the organisation can draw on those that are appropriate, and/or add others. This choice is part of the report preparation process which is explained in the following chapters of this manual.

The GRI guidelines classify specific items of information in three categories: Economic, Environmental and Social

Manual for drafting of GRI G4 reports by public services | Chapter1 – Sustainability reporting in theory: basic concepts

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Disclosures on the Management Approach: each material aspect must be rigorously addressedThe purpose of the Description of Management Approach (DMA, Disclosures on Management Approach) is to guide the organisation to explain how the economic, environmental and social impacts associated with its material aspects are managed. This is descriptive information on the organisation's identification, analysis and response method in regard to its actual and potential impacts.

IndicatorsIndicators provide quantitative and qualitative information on the organisation's performances or economic, environmental and social impacts associated with its material aspects. The G4 indicators are individually de-tailed in the implementation manual.

1.3 Reporting�options:�Core�and�ComprehensiveThe guidelines offer organisations two options for preparing their sustainability report: they publish the 'Es-sential' (Core) criteria, or they add 'Exhaustive' (Comprehensive) criteria to these. These options designate the content that should be included in the report so that it is drawn up "in accordance" with the GRI G4 guidelines. The first option, the shortest, includes the essential elements of a sustainability report. The second option, more detailed, requires additional information on the organisation's strategy, governance as well as ethics and integrity. In addition, it requires that each topic is dealt with in a greater level of detail, if applicable.

An organisation, whether its reporters are new or experienced, must choose the option that best meets its reporting needs and the expectations of its readers/stakeholders.The items of information for each option are shown in the tables below (items of information specifically con-nected with exhaustive criteria are in yellow boxes):

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Table 1 ‹general standard disclosures

Table 2 ‹specific standard disclosures

12SECTION 3

The required Standard Disclosures for each option are presented in Tables 3 and 4:

TABLE 3: REQUIRED GENERAL STANDARD DISCLOSURES

General Standard Disclosures ‘In accordance’ – Core(This information should be disclosed in all cases)

‘In accordance’ – Comprehensive(This information should be disclosed in all cases)

Strategy and Analysis G4-1 G4-1, G4-2

Organizational Profile G4-3 to G4-16 G4-3 to G4-16

Identified Material Aspects and Boundaries

G4-17 to G4-23 G4-17 to G4-23

Stakeholder Engagement G4-24 to G4-27 G4-24 to G4-27

Report Profile G4-28 to G4-33 G4-28 to G4-33

Governance G4-34 G4-34 G4-35 to G4-55(*)

Ethics and Integrity G4-56 G4-56G4-57 to G4-58(*)

General Standard Disclosures for Sectors

Required, if available for the organization’s sector(*)


Table 3 presents the required General Standard Disclosures for the Core and Comprehensive options: � The first column shows the name of the sections in which General Standard Disclosures are presented � The second column presents the General Standard Disclosures that should be reported for the Core option. This information should be disclosed in all cases

� The third column presents the General Standard Disclosures that should be reported for the Comprehensive option. This information should be disclosed in all cases

� For both options, there may be General Standard Disclosures for the organization’s sector. The GRI Sector Disclosures can be found at www.globalreporting.org/reporting/sector-guidance

TABLE 4: REQUIRED SPECIFIC STANDARD DISCLOSURES (DMA AND INDICATORS)

Specific Standard Disclosures ‘In accordance’ – Core ‘In accordance’ – Comprehensive

Generic Disclosures on Management Approach

For material Aspects only(*) For material Aspects only(*)

Indicators At least one Indicator related to each identified material Aspect(*)

All Indicators related to each identified material Aspect(*)

Specific Standard Disclosures for Sectors

Required, if available for the organization’s sector and if material(*)


Table 4 presents the required Specific Standard Disclosures for the Core and Comprehensive options: � The first column shows the name of the sections in which Specific Standard Disclosures are presented. (The Standard Disclosures to be reported are determined after the organization identifies the material Aspects)

� For both options, only Specific Standard Disclosures related to identified material Aspects should be disclosed � The second column presents the Specific Standard Disclosures that should be disclosed for the Core option. They include DMA and Indicators. For each identified material Aspect, the organization should disclose the Generic DMA and at least one Indicator

� The third column presents the Specific Standard Disclosures that should be disclosed for the Comprehensive option. They include DMA and Indicators. For each identified material Aspect, the organization should disclose the Generic DMA and all Indicators related to the material Aspect

� For both options, there may be Specific Standard Disclosures for the organization’s sector. They might be related to Aspects presented in the Guidelines or to sector specific Aspects presented in the GRI Sector Disclosures. The GRI Sector Disclosures can be found at www.globalreporting.org/reporting/sector-guidance

12SECTION 3

The required Standard Disclosures for each option are presented in Tables 3 and 4:

TABLE 3: REQUIRED GENERAL STANDARD DISCLOSURES

General Standard Disclosures ‘In accordance’ – Core(This information should be disclosed in all cases)

‘In accordance’ – Comprehensive(This information should be disclosed in all cases)

Strategy and Analysis G4-1 G4-1, G4-2

Organizational Profile G4-3 to G4-16 G4-3 to G4-16

Identified Material Aspects and Boundaries

G4-17 to G4-23 G4-17 to G4-23

Stakeholder Engagement G4-24 to G4-27 G4-24 to G4-27

Report Profile G4-28 to G4-33 G4-28 to G4-33

Governance G4-34 G4-34 G4-35 to G4-55(*)

Ethics and Integrity G4-56 G4-56G4-57 to G4-58(*)

General Standard Disclosures for Sectors



Table 3 presents the required General Standard Disclosures for the Core and Comprehensive options: � The first column shows the name of the sections in which General Standard Disclosures are presented � The second column presents the General Standard Disclosures that should be reported for the Core option. This information should be disclosed in all cases

� The third column presents the General Standard Disclosures that should be reported for the Comprehensive option. This information should be disclosed in all cases

� For both options, there may be General Standard Disclosures for the organization’s sector. The GRI Sector Disclosures can be found at www.globalreporting.org/reporting/sector-guidance

TABLE 4: REQUIRED SPECIFIC STANDARD DISCLOSURES (DMA AND INDICATORS)

Specific Standard Disclosures ‘In accordance’ – Core ‘In accordance’ – Comprehensive

Generic Disclosures on Management Approach

For material Aspects only(*) For material Aspects only(*)

Indicators At least one Indicator related to each identified material Aspect(*)

All Indicators related to each identified material Aspect(*)

Specific Standard Disclosures for Sectors



Table 4 presents the required Specific Standard Disclosures for the Core and Comprehensive options: � The first column shows the name of the sections in which Specific Standard Disclosures are presented. (The Standard Disclosures to be reported are determined after the organization identifies the material Aspects)

� For both options, only Specific Standard Disclosures related to identified material Aspects should be disclosed � The second column presents the Specific Standard Disclosures that should be disclosed for the Core option. They include DMA and Indicators. For each identified material Aspect, the organization should disclose the Generic DMA and at least one Indicator

� The third column presents the Specific Standard Disclosures that should be disclosed for the Comprehensive option. They include DMA and Indicators. For each identified material Aspect, the organization should disclose the Generic DMA and all Indicators related to the material Aspect

� For both options, there may be Specific Standard Disclosures for the organization’s sector. They might be related to Aspects presented in the Guidelines or to sector specific Aspects presented in the GRI Sector Disclosures. The GRI Sector Disclosures can be found at www.globalreporting.org/reporting/sector-guidance

Manual for drafting of GRI G4 reports by public services | Chapter1 – Sustainability reporting in theory: basic concepts

Chapter 2 ‹ Reporting in practice: How to (easily) prepare a (good) GRI G4 report

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This chapter shows the work method followed by the FPS (Federal Public Services) who participated in the pilot project "GRI@FPS". This simple and practical method enables an organisation wishing to publish a GRI report for the first time to structure its approach. The diagram below shows the major steps of the process.

1. SETTING�UP�THE�REPORTING�PROCESS�‹

To initiate a sustainability reporting process, a certain number of things have to be decided and set up, in order to calmly start this project.

1.1 Define�the�report�frameworkTo start the reporting process, it is important to define the future report's framework. Several items will de-termine its content:

ͳ The period covered: One year? Two years? The 2014 calendar year? The July 2013 - June 2014 financial year?

ͳ The geographic area: Will the report only concern the public service's head office located in Brussels? Or also the various facilities located in the provinces?

ͳ Will it be a report focused only on the organisation's issues in terms of sustainability? Will it incorporate financial information in a single annual activity report?

The answers to these questions will have an impact on the time and staff required to finalise the report. It will be important to have these choices validated by the management in order to avoid "nasty surprises" along the way. The current trend is having single reports, incorporating the financial and extra-financial (sustainability, environmental, social) sections in a single document or web site.

1.2 Choosing�the�in�accordance�option�(essential�or�exhaustive�criteria)?As previously explained, the GRI G4 guidelines offer two reporting "options": reporting according to essential criteria (Core) or according to exhaustive criteria (Comprehensive).Therefore, an organisation must choose one of these two options at the start of its reporting process.In many cases, the option of reporting according to essential criteria is preferable. In effect, the requirement level needed to produce a report according to the Comprehensive option is extremely high, even completely

Setting�up�the�reporting�process

Gather�general�descriptive�information

Gather�general�procedural information

Draft�the�DMAs�and�KPIs

Layout the report

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impossible to fulfil for some organisations or simply immaterial for its day-to-day reality. This is the case for public services for example. This exhaustive option is to be reserved for entities of a certain size already well versed in extra-financial reporting mechanisms, and with the GRI guidelines in particular.

Accordingly, this manual will show the procedure to follow for publishing a GRI G4 report according to the Core compliance option. An organisation wishing to publish a report according to the Comprehensive option is invited to make use of official GRI documents (available on the following web site: https://g4.globalreporting.org) to supplement the explanations presented in this manual.

1.3 Establish�a�timetableThe duration of the reporting process varies especially depending on the size of the organisation concerned, available information and the stakeholders expectations in regard to the final report. Generally, an organisa-tion which has never used the GRI guidelines should count on a minimum of 3 to 6 months work to draft its first report.

When establishing the project's timetable, it is important to consider on what date the report has to be pub-lished. The answer to this question will define the time which will be dedicated to:

ͳ Reflect on the performances and impacts ͳ Consult the stakeholders ͳ Select the information to include ͳ Define the report's distribution method(s)

The first months of the timetable are just as important as the last months to check, write and assemble the end product since most major editorial decisions are taken during the initial period.

1.4� Assemble a team Assembling a small internal work group facilitates implementation of the report as it enables bringing together vari-ous internal skills and knowledge and ensuring the continuity required up until the report is drafted.

In practice, a team of a minimum of 3 people is an ideal scenario:

ͳ The manager of the sustainability unit ͳ A communication manager ͳ A 'strategic' person: with some decision-making power and the authority to request staff collaboration.

Other colleagues (for example, human resources or logistics manager) may join the team on an on-going or as needed basis. Involving other participants enables raising awareness and results in a feeling of belonging to the reporting process.

1.5� Obtain�support�from�senior�management��More than just an external communication exercise, reporting according to the GRI guidelines has become a true management tool. It re-questions the organisation's real plus-value for Society in the past year, the push to identify its challenges in terms of sustainability and bring about a concrete, effective and measurable response.

Manual for drafting of GRI G4 reports by public services | Chapter 2 – Reporting in practice: How to (easily) prepare a (good) GRI G4 report

https://g4.globalreporting.org

https://g4.globalreporting.org

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To successfully complete the reporting process, it is therefore vital to have the support of the organisation's senior executives. It is important that they recognise the value of an approach such as this, and that they ask all the contributors of information to assign it the importance that it deserves. Without this, there is a major risk of seeing various hindrances (censure, obstacles to setting up the monitoring process, delays, ...) appear during the process which may be fatal to it.

2. GATHER�GENERAL�DESCRIPTIVE�INFORMATION�‹

As explained in point 1.2, to do a good GRI report, an organisation will have to disclose two types of informa-tion: ͳ general information and ͳ specific information.

The general information can be broken down into two categories: descriptive information (organisation's name, legal form, values, missions), and procedural information. The latter illustrates the process of choosing the report's content. It enables the transition to be made with the specific information, which describes the topics considered relevant for an organisation.

The diagram below illustrates these different types of information and the links which join them together.

Figure�1 ‹Diagram of information required to draft a GRI G4 report.

All organisations who publish a report according to the GRI guidelines have to provide a certain amount of general descriptive information. This information is the same for all organisations (company name, size, prod-ucts and services, legal form,...). A good part of this information is also re-usable from one year to the next (company name, legal form,...).

The various steps of setting up the reporting explained above already provide answers to a series of indicators required by the GRI.

Information to be disclosed

1. General

information

4.Specific

information

2. Descriptive information

3.Procedural information

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Table 3 ‹ GRI G4 indicators relating to setting up the reporting process

Indicator Item�of�information�requested Example�for�Economy�FPS

G4-28 Reporting period 2012-2013-2014 (from 1st January to 31 December)

G4-29 Date of most recent previous report First GRI report

G4-30 Reporting cycle Every two years

G4-31w Contact point for questions regarding the report or its contents

For all your questions or suggestions on this sustainability report, contact us on: XXX

G4-32 Report the 'in accordance' option chosen. Report the GRI Content Index for the cho-sen option.

Core option. The GRI Content Index is on page XX of the Economy FPS GRI 2014 report.

G4-33 Report the organisation's policy and cur-rent practice with regard to seeking exter-nal assurance for the report.

External assurance of materiality process by peers (Finance FPS, Justice FPS, P&O FPS, Chancellery FPS and FISD) during a work session before the report is published.

2.1 Organisational�profile�14 items of information are required by the GRI G4 to give a true overview of the organisation's activities and its socio-economic realities to a "uninformed" reader. This enables him/her to personally judge the relevance of the topics discussed in the report and the proposed responses by the organisation in regard to the issues identified as important.

The table below lists the items of information required by the GRI.

Table�4 ‹GRI G4 indications relating to the organisational profile

Indicator Item�of�information�requested Example�for�P&O�FPS

G4-3 Name of the organisation Personnel & Organisation Federal Public Service (P&O FPS)

G4-4 Brands, products, and services The P&O FPS supports and assists its customers in imple-menting their HR policy so that they are attractive employers and good service providers.

G4-5 Organisational profile Rue de la Loi 51 in 1040 Brussels

G4-6 Number of countries where the organisa-tion operates

1 (Belgium)

G4-7 Legal form The P&O FPS is a ministerial department which is part of the Federal State General Administration

G4-8 Markets served Serving 77,600 federal employees in Belgium.


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G4-9 Size of the organisation (number of em-ployees, number of sites, net turnover or net revenues, total capital, quantity of products or services provided

The P&O FPS includes the services of the department itself, which is at rue de la Loi 51 in 1040 Brussels, and two agen-cies; IFA and SELOR

Total budget: € 56,170.00 (IFA and Cabinet included)

Operating costs € 1,430,000Investments: € 340,000°Number of suppliers 618

G4-10 Total number of workers (by gender, age, contract type,...)

202 employees

Statutory: 177, Contractual: 25Men: 93, Women: 109Dutch speaking: 99, French speaking: 103

A total of 470 FPS employees (IFA and Selor included)

G4-11 Percentage of employees covered by col-lective bargaining agreements

100 percent (sector agreement)

G4-12 Description of the organisation’s supply chain

Federal staff's data management / reportingProcurement contractsApplication and control of HR policy and regulationsInternal federal communicationsSocial dialogueCoordination (organisation and favouring exchanges be-tween organisations)Advice and support to organisation (staff and organisational development)Internal management / Support

G4-13 Any significant changes during the report-ing period regarding for example the or-ganisation’s size, structure, supply chain, ...

No significant changes during the reporting period regarding the organisation’s size, structure, or its supply chain, ...

G4-14 Precautionary principle: is it addressed by the organisation? If yes, how?

The precautionary principle is taken into account as part of risk management, for which the P&O FPS has set up a system which covers the entire organisation, both from a strategic and an operational point of view.

G4-15 List of charters (economic, environmental or social charters) to which the organisa-tion subscribes

Statute on State employeesFederal Plan on SustainabilityEMAS (Eco-Management and Audit Scheme)CAF (Common Assessment Framework)CARS (Common Assessment Framework of Social Responsi-bility (ISO 26000): support with customers Ethical framework (FPS Budget and Management control)Complaints management

G4-16 List of organisations or associations in which the organisation participates.

Member of:OECD (Organisation for Economic Co-operation and Develop-ment)EUPAN (European Public Administration NetworkEIPA (European Institute of Public Administration)HR Public

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2.2 Mission and vision This part of the report is concerned with showing the added value that the organisation brings to Society sur-rounding it. At the same time, the organisation explains the broad strategic guidelines to fulfil these missions and the issues in terms of sustainability associated with them. For a public service, it is sometimes surprising, even needless repetition, to have to re-explain the social added value of its activities. Nevertheless, it is es-sential in order to (re)create trust between a citizen and the public administrations/services to whom he/she entrusts management of public funds.

Table�5 ‹GRI G4 indicators relating to the organisation's mission and vision

Indicator Item�of�information�requested Example

G4-1 Statement from the most senior decision-maker of the organisation about the relevance of sustainability to the organisation and the organisation's strategy for addressing sustainability

Chairman's message

2.3 GovernanceGovernance of an organisation is characterised by the decision-making structure set up by the organisation to enable it to fulfil its mission to Society, while incorporating sustainability considerations. For a public service, the governance section is crucial for confirming the transparency and sound management of the missions it has to accomplish.

Table�6 ‹ GRI G4 indicators relating to the organisation's mission and governance


G4-34 Report the governance structure of the organisation. Identify any commit-tees responsible for decision-making on economic, environmental and social impacts.

See diagram below.

Figure�2 ‹Diagram of the governance structure of the FISD

Director

Management office & Accounts

Chancellery support services

Minister of Energy, the Environment and

Sustainable Development

Strategy and Planning Unit

Social Responsibility Unit

Communication Unit


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2.4� Ethics�and�integrityThis part of the report gives an overview of the organisation's values and means used to ensure compliance with these values by all its workers and stakeholders if applicable.

Table�7 ‹GRI G4 indicators relating to the organisation's values on ethics and integrity


G4-56 Describe the organisation’s values, principles, standards and norms of be-haviour .

code of conduct, code of ethics, values

Figure�3 ‹P&O FPS missions, vision and values

Space for talent

Customer oriented

Professional excellence

Each participant has the opportunity to express his creativeness, develop

his talents and entrepreneurial spirit. Collaboration, initiative and innovation are constantly

encouraged. The P&O FPS makes room for talent.

The P&O FPS favours customer orientation pays a great deal

of attention to the quality of its service as well as transparency in

relationships with its customers. The P&O FPS guarantees them quality, suitable and integrated services.

The P&O FPS aims for professional excellence. It wants to provide high quality results relying on the latest knowledge and best practices in the field. Working efficiently, pro-actively

and as a team contributes to this professionalism.

Our values

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3. GATHER�GENERAL�PROCEDURAL�INFORMATION�‹

The general procedural information refers to the selection process of report topics.

3.1 Identified�material�aspects�and�boundariesIt is crucial to correctly identify the topics to be discussed in the report. The GRI summarises this work in a single sentence: "report about what matters, where it matters". This can be translated as follows: "Report what really matters, and only when it matters". For example, tax equity is only of relevance for the Finance FPS taxation department. Human rights are crucial above all in prisons, therefore for the Justice FPS "penal institu-tions" directorate general (DG), not for the other DGs.

There needs to be courage to talk about what really matter in terms of sustainability, and not just about what will feed back a positive image of the organisation. Conversely, seeking an exhaustive list must be avoided at all costs. If too many topics are discussed, the report risks being interminable, and in the end no-one will read it.

The choice of the report's topics is therefore a question of compromise. The main thing here is to clearly ex-plain how the topics have been selected so as to avoid any reader frustrations, while being transparent on its choices. This does not mean to say that he/she will automatically agree with this choice, but on this basis, he/she may be encouraged to send his/her remarks and comments to have them taken into consideration when preparing future reports.

3.2 Stakeholder inclusivenessThe stakeholders designate the entities or people on whom the organisation may have a significant impact and whose actions are liable to influence the organisation's ability to achieve its objectives.

Involving the stakeholders in the selection stage enables the report's credibility to be more firmly established. This is virtually indispensable to produce a report that complies with GRI G4.

3.3 How�to�gather�the�general�"procedural"�information�

3.3.1 Map out the organisation's operation and the impacts of its activities

3.3.2 Identify the organisation's stakeholders

3.3.3 Assign a weight to the stakeholders' voice

3.3.4 Draw up an initial list of "focal points"

3.3.5 Invite the stakeholders to give their opinion on the list of focal points

3.3.6 Choose the topics that will be discussed in the report: Materiality matrix


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3.3.1 Map�out�the�organisation's�operation�and�the�impacts�of�its�activitiesThe first thing to do in order to identify what to report on is to map out the organisation's operation. How is it organised to successfully accomplish its ambitions? What are its main activities or its various departments?

TIPS�&�TRICKS:� ͳ Many organisations are organised into various departments which are responsible for different

activities. This classification into departments may sometimes be a useful basis for mapping out an organisation's operation.

ͳ List the organisation's different occupations so that 100% of the staff are covered. ͳ Allocate a column "sphere of influence" for important impacts or aspects which (also) take place

outside the organisation.

Figure�4 ‹Mapping of the Chancellery's operation

3.3.2 Identify�the�organisation's�stakeholders�First of all, the organisation can fairly easily draw up a list of its main stakeholders (PP): customers, suppliers, employees, political community, media,...

To validate this list, or complete it if necessary, the organisation may ask a series of questions: ͳ To whom does the organisation have legal obligations? ͳ Who could be affected positively or negatively by the organisation's decisions or activities? ͳ Who is liable to be concerned by the organisation's decisions and activities? ͳ Who was involved, in the past, when similar concerns had to be discussed? ͳ Who can help the organisation deal with specific impacts? ͳ Who can influence the organisation's ability to fulfil its responsibilities? ͳ Who would be disadvantaged if he was excluded from the discussion? ͳ Who, in the value chain, is affected?

It is important to go beyond the simple list of "hotchpotch" stakeholder categories. Your stakeholders must be identifiable, personalised. The NGOs or suppliers of some are not those of others!

The FPS's different activities are as follows:

Optimum

organisation of

decision-making

in the Government

Substantive support

for the Prime

Minister and policy

coordination in the

Government

Translating

decisions made by

the government to

the outside world

Coordination of

administrative and

budgetary follow up

of federal cultural

institutions

Administrative and

logistical support to

services created at

the FPS

Audit of federal

administration

25

Table�8 ‹GRI G4 indicators relating to the organisation's stakeholders


G4-24 Provide a list of stakeholder groups engaged by the organisation See diagram below.

G4-25 Report the basis for identification and selection of stakeholders with whom to engage

See example below.

Figure�5 ‹Diagram of Finance FPS stakeholders

3.3.3 Assign�a�weight�to�the�stakeholders'�voiceEven though it is not specifically requested by the GRI, many organisations wish to introduce a form of ranking within their stakeholders. Some of them are more familiar with the organisation's issues, have stronger con-nections or a greater influence than others. The voice of these "VIP" stakeholders will have a greater weight during the selection process of the report's topics.

A simple ranking of stakeholders may be done based on two questions: ͳ What level of impact does my organisation have on this stakeholder (high or low)? ͳ What level of impact does this stakeholder have on my organisation/my profession (high or low)?

FederalPublic ServiceFINANCESTRENGTH THROUGH UNITY

Experts, scientists and

specialists

Suppliers and creditors

Peers

Citizens

Political supervision

Employees

Businesses and Associations

Court of Audit

MediaInstitutional

partners (EU, federated entities)


26

The answers to these two questions enable a three level ranking to be introduced: ͳ Both answers are "High" "privileged" stakeholder (Weighting = 3) ͳ One answer is "High", the other is "Low" "standard" stakeholder (Weighting = 2) ͳ Both answers are "Low" "remote" stakeholder (Weighting = 1)

The following table illustrates this stakeholder weighting procedure.

Table�9 ‹Prioritising Chancellery stakeholders

STAKEHOLDER�MAPPING

Stakeholders Organisation's�impact�on�PP

PP's�impact�on�the�organisation

Opinion's�weighting

High Low High Low

0.�Top�management x x 1

1.�Citizens x x 2

II. Media x x 2

iii.�Political�supervision x x 3

IV.�Peers�(Regions,�EU,�other�ministries) x x 2

V.�Internal�HR�(staff) x x 3

VI.�Institutional�partners x x 2

vii.�Private�partners x x 1

VIII.�Suppliers x x 2

IX.��Secretariats�or�strategic�units�of�members�of�government

x x 2

It may also be useful, for each group of stakeholders, to list: ͳ The supposed preoccupations and interests: what topics would a reader from this stakeholder category

like to see discussed in the organisation's GRI report? ͳ Engagement method: How can my organisation enter into a real engagement with this group of stakehold-

ers in order to involve it in the choice of topic in my organisation's future report (questionnaire, survey, round table, open doors,...)? This engagement must go beyond simple one-way information communica-tions.

27

Table�10 ‹GRI G4 indicators relating to the organisation's engagement with its stakeholders


G4-26 Report the organisation’s approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indica-tion of whether any of the engagement was undertaken specifically as part of the report preparation process.

See example below.

G4-27 Report key topics and concerns that have been raised through stakeholder engagement, and how the organisation has responded to those key topics and concerns, particularly by its reporting. Report the stakeholder groups that raised each of the key topics and concerns.

See example below.

Figure�6 ‹Example - P&O FPS stakeholder preoccupations and engagement method

3.3.4� Draw�up�an�initial�list�of�"focal�points"The objective now is to draw up a list of focal points (or relevant issues in terms of sustainability) with which the organisation is faced as part of its activities. Basing yourself on the organisational operation diagram, the following question should be asked: "What are the social, environmental, economic and ethical impacts con-nected to our activities? ".


STAKEHOLDERS THEIR EXPECTATIONS AND INTERESTS DIALOGUE PROCESS

Management committeeAs pilot of the FPS, under the President's leadership, is in constant contact with the Minister.Include P&O in the mainstream of social responsibility, which is supported by federal policy

Twice a month bring together the agents and the Minister's representative.

StaffHuman resources which contribute to the Public service policies; adopting a long term view on Sustainability and Social responsibility, integrating in the FPS's day to day operation.

Surveys (in particular on well-being), think tanks (teams), Sustainability unit, electronic newspaper every Friday (P&O news), organisation of events, information on Fedweb.

Trade unionsAn essential component of participatory governance; defending public servants' rights, well-being, employer-employee relationships, statuses, agreement negotiations (B committee), taking into account their suggestions.

Dialogue and consultations provided for in the union status

Federal officialsRecipients of Human Resources policies; expectations; view for the Public service long term, help to improve the quality of services to the population

Fedweb, Fedra (electronic newspaper), themed events

Other semi-public FPS and PPSRecipients of Human Resources policies; expectations, consensus in union negotiations, support in their improvement projects (satisfaction surveys, CAF, etc.)

Satisfaction survey, P&O managers network, senior public servant colleges

Cabinet/MinistersSets the policy in relation to the Government and reports to Parliament; expectations: prepare and implement the policy, FPS pro-actively making proposals

The agents are constantly "on-line" with the Minister and Cabinet.

ParliamentThe Minister is accountable to Parliament General Policy Note, budget, parliamentary questions

CitizensEnd recipients of Human Resources policies (indirect impact) Ad hoc surveys on satisfaction

SuppliersRecognition of their commitment in favour of Social responsibility, administrative simplification of processes, fair practice

Clauses in procurement contracts, operational support to FPSs

AcademiaThe public management standards are followed up and commented. BELSPRO research programs

Appeals boardsDisputes affecting disciplinary matters and assessment Casual

Internal control / Court of AuditAdministrative (iF) and accountability control Controls provided for in organic laws and regulations

28

Several tools can be used to develop the "initial version" of this list: ͳ The ISO 26 000 standard: this standard contains guidelines relating to organisations' social responsibility.

It suggests several fields of actions, spread over 7 core questions, which enable an organisation to con-tribute to sustainability (see Appendix 1). By comparing the FPS operational diagram with the ISO 26000 standard's list of action areas, further focal points can be identified.

ͳ The GRI G4's specific items of information: the GRI guidelines gather a series of indicators together that the organisations can introduce into their sustainability report. Here again, comparing this list of indicators with the FPS operational diagram, may help to identify further focal points.

ͳ The manual “Sustainability topics for sectors: What do stakeholders want to know?”3: This manual gives lists of topics to be discussed in a GRI report for 52 different activity sectors. One of these lists refers to "public agencies"

The on-line database for GRI4 reports enables reports published by thousands of organisations to be found. The reports published by "similar" organisations are sources of information for drawing up your own list of focal points. For each issue identified, it would be useful to specify: ͳ which stakeholders are impacted by the issue; ͳ which of my organisation's departments / activities are best able to manage this issue.

This information is useful when gathering information and drafting the report. It may also be used to produce a report "suited" to each category of stakeholders (a report only including information considered relevant for this stakeholder category).The table below gives a sample of focal points identified by Justice FPS. The numbers report the degree of involvement of various FPS departments for managing these focal points (1 = minor involvement; 2 = average involvement; 3 = major involvement).

3 https://www.globalreporting.org/resourcelibrary/sustainability-topics.pdf 4 http://database.globalreporting.org/

https://www.globalreporting.org/resourcelibrary/sustainability-topics.pdf

29

Table 11 ‹Involvement of the various Justice FPS departments in managing focal points identified (1 = minor involvement; 2 = average involvement; 3 = major involvement).

List of focal points

Justice�FPS

Activity�1 Activity�2 Activity�3 Activity�4 Activity�5

Judicial system Legislation,�fundamental rights�and�freedoms

Penal�institutions

Law�centres Training�services

Efficiency�of�the�judiciary 3 2 1 2 2

Improvement of the civil and criminal�legal�framework 2 2 2 2 2

Sustainable�sourcing 2 2 2 2 3

Security�of�information 2 2 2 2 3

Improvement�of�judicial�proceedings�times 3 2 2 2 1

Effective�implementation�of�sentences 2 2 2 2 1

Society's�safety�and�security 2 1 3 2 2

Justice's�image 2 2 2 2 3

Citizens'�access�to�justice 2 2 2 2 2

Reintegration�of�offenders 1 1 3 2 1

Human�rights�and�dignity 2 1 3 1 1

Dilapidation�of�buildings� 2 2 2 2 2

This table complies with indicator G4-20. A similar table may be made to identify people or stakeholders outside the FPS who are impacted by these focal points. A table such as this complies with indicator G4-21.


30

Table 12 ‹GRI G4 indicators relating to the organisation's material aspects and their boundary.

Indicator Item�of�information�requested

G4-20 For each material Aspect, report the Aspect Boundary within the organisation.

G4-21 For each material Aspect, report the Aspect Boundary outside the organisation.

3.3.5� Invite�the�stakeholders�to�give�their�opinion�on�the�list�of�focal�pointsOnce the list of focal points has been drawn up, the result of this internal exercise should be compared with the point of view of the various stakeholder categories identified previously. This step is useful for validating the list of focal points, completing it or amending it if necessary, and especially for prioritising its topics. This exercise determines to a great extent the topics that will be dealt with in the report and those that will be left to one side.

There are several methods of gathering the stakeholders' opinion: ͳ Direct face to face consultation or by telephone/skype ͳ Round table, bringing together representatives from the various stakeholder groups ͳ Web survey (on-line questionnaire sent to the various stakeholder groups ͳ The group focus targeting a SH category or a specific topic.

The consultation methods are endless and left to the organisation's choice. Above all it is important to come as close as possible to a management exchange bringing in both qualitative (opinions, suggestions, explanations) and quantitative (votes, cota, ...) information. This information is crucial for drafting correct texts.Whatever the method used, the expected result from this step is a list prioritised by the stakeholders of the organisation's issues in terms of sustainability. For example, you may ask various people to give a "mark" of between 0 and 10 to assess the importance of different topics detailed in the list. The topics receiving high marks are those for which the stakeholders consider that is is very important that the organisation develops a management strategy and sets up concrete actions to control the impacts (maximise positive impacts, mini-mise negative impacts for Society). The responses to this survey may then be grouped together depending on the various stakeholder groups identified (step 2). To do this, for each topic the average of the marks given by all the respondents from this stakeholder category is calculated. Finally a single mark can be arrived at (all stakeholders joined together) per topic by calculating the weighted average (based on the weighting assigned in step 3) of the marks given by the various stakeholder groups.

31

Table 13 ‹Prioritisation of issues by the FISD stakeholders

Focal pointsFI

SD

Public�services'�Sustainab

le�

Dev

elop

men

t exp

erts

Fede

ral�P

ublic�Services

Civi

lian

soci

ety

Subs

idy

reci

pien

ts

Min

iste

r

Parliamen

t�and

�political�

parties

Supp

ort s

ervi

ces

Asse

ssm

ent a

nd c

ontr

ol b

odie

s

Supp

liers

Weigh

ted�average

Weighting 3 3 2 2 1.5 3 1 1.5 2 1.5 17.5

The complexity and abstrac-tion of the sustainability con-cept

7.4 6.9 6.6 7.3 7.0 7.0 5.2 8.0 4.3 8.5 6.8

FISD value added 9.1 7.9 6.9 8.0 8.3 7.0 6.4 9.0 6.8 8.0 7.6

Policy priority and policy sup-port

9.0 7.6 6.7 7.0 7.3 7.0 6.7 4.5 5.8 6.5 6.7

Sustainability in other public services

7.6 8.3 8.0 6.7 7.7 8.0 4.9 9.0 3.2 8.0 7.2

The choice and follow-up of priority subjects concerning sustainability

8.4 6.6 7.1 7.3 6.3 8.0 6.3 5.0 3.7 6.5 6.5

Consistent policy for sustain-ability in Belgium

7.9 7.2 5.0 8.0 7.3 9.0 6.2 4.0 5.0 8.0 6.9

Collaboration with other par-ticipants (Non-profit making associations and NGO)

8.0 6.8 5.1 9.0 8.7 9.0 5.8 4.5 4.3 7.0 6.9

Clarify/explain the impacts of sustainability

8.7 7.3 7.0 8.0 6.7 6.0 7.5 9.0 7.2 6.5 7.1

Staff satisfaction 8.0 5.9 4.0 6.0 7.3 7.0 1.9 8.5 1.3 6.0 5.5

The FISD itself is a model in social responsibility

8.0 7.3 7.7 7.3 8.0 7.0 5.6 8.0 3.7 7.5 6.9

3.3.6� Choose�the�topics�that�will�be�discussed�in�the�report:��Materiality�matrixThe result of the previous steps is materialised in the form of a graph: the materiality matrix. This graph com-pares the importance of the various topics assessed: ͳ by the organisation itself (or its managers) on one hand; and ͳ by the organisation's stakeholders on the other.

The points located in the top right of the graph are therefore those which were considered important by both the organisation and its stakeholders. Therefore these are strategic topics in terms of sustainability for the organisation. These are the strategic topics which should be discussed in the organisation's GRI report.


32

We advise dealing with no more than 10 issues (maximum) in a GRI report (so as to avoid it being too long). If the materiality matrix includes more than 10 topics, then those which will be selected and discussed in the report must be chosen. To do this, a threshold has to be set.

For example: "all the topics for which the importance for the organisation is >5/10 and for which the impor-tance for SHs is >5/10 will be discussed in the report". These thresholds can be arbitrarily set in order to only keep the 10 most important topics. So it is appropriate to clearly explain to the reader how these thresholds have been set.

It is important to have the final choice validated by management (risk of censure). If topics are too strategic or sensitive, they can be shown in the materiality matrix but not discussed in the report (in this case, put in an explanatory sentence to justify this choice and not leave oneself open to a criticism of lack of transparency).

Table�14 ‹GRI G4 indicators relating to the process of determining the report content


G4-18 Explain the process for defining the report content and the Aspect Bounda-ries.

See example below.

G4-19 List all the material Aspects identified in the process for defining report con-tent

See example below.

Figure�7 ‹Example - Justice FPS Materiality matrix

33

Figure�8 ‹Example - Explanation of content process (P&O FPS)

4.� GATHER�SPECIFIC�INFORMATION�‹

Since the materiality matrix is finalised, the organisation knows the various specific topics that will be dis-cussed in its report. For each specific topic, the GRI requires that the report incorporates at least two types of information: ͳ A description of the managerial approach (Disclosures on Management Approach or DMA) ͳ A performance indicator (KPI)

4.1� Draft�the�DMAsThe DMA for a specific topic answers the following three questions: ͳ Why is this topic important for my organisation (and is it de facto) in this report)? ͳ What is my organisation doing to manage this issue in a "responsible" way? ͳ What are the results of my organisation's management system in regard to this issue?

4.1.1� Topic's�importance�for�the�organisation�Initially this means clearly and accurately describing the issue discussed. Normally this work has already been carried out when collecting the stakeholders' opinion in relation to the initial list of issues drawn up by the organisation (see chapter 3.3.5). This explanation must be in the report so that the reader gains an insight on the scope and impacts (effective or potential) of the issue. This explanation may usefully be illustrated by a concrete figure.

/12

Un rapport GRI est un rapport qui présente les activités clés du SPF en offrant une lecture critique des points d’attention essentiels qui caractérisent ses métiers et les attentes sociétales.

Il est entièrement dédié à la matérialité de l’information: la matérialité est le degré de pertinence des sujets abordés. Ceci signifie que le contenu du rapport est déterminé par la volonté du SPF d’aborder les vrais sujets, ce qui importe réellement, et d’expliquer la façon dont il s’acquitte de ses tâches en réponse aux attentes de la Société et de ses parties prenantes.

Trouver et sélectionner ces sujets est un exercice crucial qui se fait en début de processus, avec l’apport de la haute direction du SPF. Cela permet de lister une série d’enjeux clés, de les prioriser, et de veiller à que ces thèmes soient traités de façon équilibrée, chiffrée et illustrée, en sélectionnant les informations nécessaires pour offrir une vision à la fois synthétique et complète.

Un rapport pertinent peut ne cibler que quelques sujets phares, expliquer ce choix, et se concentrer sur un traitement professionnel de ceux-ci. C’est l’ambition de ce rapport : offrir un regard neuf, critique et inédit sur les sujets qui comptent réellement pour le top management, les employés et les parties prenantes du SPF.

/La matrice de pertinence

Loyauté des pratiques

0

10,0

9,0

8,0

7,0

6,0

5,0

4,0

3,0

2,0

1,0

0,0

3 61 4 7 92 5 8 10

Droits de l’hommeRelations et conditions

de travail

Gouvernance de l’organisation

Environnemnt

Education, sensibilisation et implementation interne de la RS

Commaunautés et développement local

Relations avec les clientsDéveloppement des

compétences

PERTINENCE POUR LE SPF

PER

TIN

EN

CE P

OU

R L

ES

PA

RTIE

S P

REN

AN

TES


34

EXAMPLE:�ECONOMY�FPS:�ISSUE�-�CUSTOMER�ORIENTATIONDescription�and�importance�of�the�issue�for�Economy�FPS

In the current social and economic context, characterised by permanent change, an organisation must do more with less. As part of this, Economy FPS wishes to adopt a new business culture in order to be recognised as an appealing department for its abilities and a "customer oriented" organisation. Boosted by a Change unit, set up within the President's Office, the cultural change is based among other things on a stakeholders' policy. By outlining our strategy to them and by taking into account their needs and priorities wherever possible, Economy FPS intends to increase its value added and its base.

4.1.2� Actions�taken�by�the�organisation�to�manager�the�issue��Now it is necessary to show the actions taken by the organisation which have enabled this issue to be better managed during the period covered by the report. This is the part of the report where the organisation can present its strategy for minimising (eliminating) the negative aspects and increasing (maximising) the positive impacts associated with its activities.

For the organisation, this means being honest with its reader. The objective is not to embellish things at any cost. A modest, realistic but freely given presentation will be worth more than an exaggerated, embellished presentation.

EXAMPLE:�ECONOMY�FPS:�ISSUE�-�CUSTOMER�ORIENTATIONIn 2011, our FPS joined the federal network for complaint management, whose purpose is to standard-ise processing of complaints in the federal public services. In 2013, complaint management was struc-tured and standardised based on circular 626 from the Secretary of State for the Civil Service. A specific procedure was also set and a follow-up system developed. In 2013, Economy FPS recorded 41 complaints on operation and/or services of which 31 were inadmis-sible and 17 legitimate. 90 % of the inadmissible complaints (being 28 out of 31) received a reply within the specified time, namely within 15 working days. Most of the legitimate complaints (13 out of 17) concerned the quality of service provided (e.g. no reply or late reply to an email (two concerned the official with whom the respondent had been in contact (e.g. rudeness), one the processing method and the last the complaint management procedure itself. The Contact Centre is the main access point to which citizens and companies can direct their questions relating to the competencies exercised by the Economy FPS. It can be reached by a free phone and fax number, voice mail, email, mail and forms on our web site.

4.1.3� Analyse�the�results�of�the�issue's�management�approachFinally, the GRI requires the organisation to provide an assessment of the previously described management approach. This in fact means assessing the organisation's performance in managing the issue by specifying: ͳ The mechanisms to assess the management system's effectiveness ͳ The results of the management system's assessment ͳ If necessary, anticipated adjustments of the management system.

This part of the report illustrates both the complexity and richness of the reporting process in accordance with

35

the GRI. An organisation which is drafting a GRI report for the first time may perhaps be unable to provide all this information. It is therefore a way of forcing these organisations to set up: ͳ An identification system for their issues in terms of sustainability ͳ A constructive dialogue with their stakeholders ͳ An operational management system enabling their issues to be managed responsibly. ͳ An assessment system for their management systems.

All this enables the organisation to act in the most responsible way in their day to day activities.When publishing the assessment of its managerial approach, the organisation can focus its explanation on three items: ͳ the mechanisms to control the effectiveness of this approach. In particular, it may involve:

• internal or external audit or checks (state the type, system, scope of study);• measurement systems;• external performance assessments,• comparative analyses;• stakeholders' comments;

ͳ the results;• GRI or the organisation's own indicators used to report on the results;• performances achieved compared to objectives and targets (main successes and main points for im-

provement);• method of communicating results;• issues and gaps connected with the managerial approach;• any obstacle encountered, unsuccessful initiative and lesson learned during the process;• progress made in implementing the managerial approach;

ͳ the changes made by the organisation as a result:• modifications connected with allocation of resources, objectives, targets and specific actions aimed at

improving performances;• other changes made to the managerial approach.

4.2� Calculate�the�KPIsTo complete the DMA, each organisation is invited to provide a relevant indicator (KPI) illustrating the eco-nomic, social and environmental impacts of the issue considered. This indicator must enable an uninformed reader to perceive the scale of the issue for the organisation. Ideally, the organisation must provide informa-tion concerning the development of this indicator over time, to show the general trend (are these impacts becoming more and more important or to the contrary are they tending to decrease over the last few years).

This indicator also enables the reader to compare the organisation's performance for this issue compared to other similar organisations (in the case of Belgian federal public authorities, this comparison may be made with French or Dutch ministries for example).

Which�indicators�should�be�chosen�to�best�express�the�issues?�

It is obviously tempting for an organisation which publishes a sustainability report to present indicators which show a positive image of the organisation. However, these indicators are not necessarily relevant to correctly express the underlying impacts of the organisation's specific issues.


36

In order to objectively assess the choice of indicators presented by organisations in the reports, the GRI offers a series of indicators for various categories of issues5. So the organisations are invited to browse through the list of categories of issues drawn up by the GRI, and choose from them, if this is possible, one or more indica-tors to present in their reports6.

Figure�9 ‹Example of a P&O FPS indicator: Overall satisfaction in the FPS P&O. This indicator corresponds to the GRI G4-PR5 indicator.

However, some issues are so specific to an organisation that there is no relevant indicator in the GRI Manuals. In this case, the organisation has the possibility of presenting an alternative indicator of its choice. It will then have to be careful to base this on the GRI quality principles (see chapter 1.1.2) to ensure the relevance of this indicator.

TIPS�&�TRICKS:� ͳ If you have difficulty in identifying a relevant indicator for one of your issues, do not hesitate to gain

inspiration from reports published by similar organisations. In these you may perhaps find the right indicator to include in your report.

ͳ The FPS P&O is currently developing a social responsibility auto-assessment manual destined for the public services. This manual provides a grid for objective analysis of an FPS's achievements in regard to social responsibility.

ͳ For EMAS registered public services (or those in the process of being registered), EMAS indicators may be relevant for illustrating certain "environmental" type issues.

Overall satisfaction in the FPS P&O

Tend to disagree

Tend to agree

Strongly disagree

Strongly agree

No opinion58%

29%

4%4% 4%

63% satisfaction

5 The GRI calls these categories of issues "aspects".6 In addition to its two basic manuals, the GRI has also published some additional manuals specific to certain sectors. These manuals are

called the GRI "additional sectors". They include the indicators expected in GRI reports from organisations belonging to certain sectors. In particular, there is a manual relating to public authorities.

37

Table�15 ‹Alternative indicators thought up by the Justice FPS to illustrate the issue "Effective implementation of sentences":

Rate of implementation of sentences in Belgium in 2014

Rate of overpopulation in Belgian prisons in 2014

Average delay in implementation of sentences in Belgium in 2014

Table�16 ‹Indicators thought up by the P&O FPS to illustrate the issue "Being responsible, efficient and focused on results"

Savings on the P&O FPS budget in 2014 = € 2,977,000 (-5.8%)

Number of complaints received: 3Percentage of complaints dealt within 30 days 100%

4.3� Centralise�the�information�Some issues dealt with in a GRI report may be complex. Sometime it is necessary to gather missing informa-tion from resource people: ͳ human resources manager for certain social aspects, ͳ environment manager for topics connected with energy consumption or various underlying pollution risks

with your activity. ͳ ...

This internal collaboration is an opportunity to mobilise your colleagues around the sustainability reporting project, and, in a wider sense, the issues in terms of sustainability of his organisation. To do this successfully, care should be taken to: ͳ identify the right people to mobilise; ͳ explain to them clearly what is expected of them; ͳ check the quality of information received; ͳ centralise the information to prepare the actual drafting and laying out of the report.

To carry out this centralisation of information, two tools may be used: ͳ an Excel table grouping together the information available for each issue. The person responsible for the

sustainability report will then be able to see at a glance the issues for which other participants need to be involved;

Issue�title: Description Why is it impor-tant?

What�is�the�FPS�doing�about�it?

Assessment of actions�taken�by�the�FPS

G4�or�alternative�indicator

ͳ information sheets to be sent to resource people. These sheets enable people mobilised on certain topics to reply correctly to the expectations of the person in charge of drafting the GRI report. An example of the Justice FPS information sheet (as sent to the person mobilised on the issue) can be found in Appendix 2 of this manual.


38

5.� LAYOUT�THE�REPORT�‹

This is the last step in a sustainability reporting project. All the information needed to publish a sustainability report according to the GRI guidelines has been collected. All that remains is to piece it together.This means making the report appealing and attractive, so it is read by a maximum of people. The following chapters discuss various points to which attention must be given.

5.1� Arrange�the�information�to�make�it�accessible�to�readers��A report written in accordance with the GRI guidelines requires a great deal of information. So it is important to structure your report to make it easy to read.

The basic structure can be fairly simple. For example:

ͳ �Introduction�/�About�this�report: What is the report's objective, how is it going to be built up, what period does it cover...

ͳ Chairman's�message ͳ Presenting�the�organisation:

• Activities• Flow chart• Stakeholders

ͳ Choice of topics:• Description of process for choosing topics, stakeholder involvement• Materiality matrix

ͳ The�organisation's�issues in terms of sustainability ͳ Conclusions�–�To�find�out�more

The most difficult part will generally be that dealing with the specific issues for the organisation.Sometimes it is useful to group together some of the issues discussed in this part, to make them easy to read. The three most frequent forms of groupings are: ͳ Grouping in categories:

• Economic aspects• Environmental aspects• Social aspects

ͳ Grouping by stakeholder:• Our issues in regard to our consumers• Our issues in regard to our employees• Our issues in regard to Civil Society • Our issues in regard to our suppliers

39

Figure�10 ‹Grouping of the FISD GRI report's topics according to its main stakeholders

Policy priority and policy support

Consistent policy for sustainability in Belgium

Sustainability in other public services

The choice and follow-up of priority subjects concerning sustainability

Collaboration with other participants (Non-profit making associations and NGO)

Clarify/explain the impacts of sustainability

Staff satisfaction

The FISD itself is a model in social responsibility

ͳ Grouping connected with ambitions or values

Grouping by category is generally fairly easy. The GRI guidelines also classify their indicators by aspects (Pur-chasing practices, Health and safety at work, Transport), themselves divided up according to the three catego-ries stated above (economic, environment, social).

Grouping by stakeholders is sometimes more complicated to set up. However, it has the advantage of enabling a reader to pinpoint directly the issues which specifically concern him/her, which may be highly appreciated.

In all cases, it is appropriate to present one or two summary tables which enable the reader to have an overall view of the issues discussed in the report. For example this may be a summary table of issues divided up by stakeholders, or results and objectives defined by issue,... .

POLITICAL WORLD

PUBLIC SERVICES

CIVILIAN SOCIETY

THE ORGANISATION


40

Figure�11 ‹Example - Grouping issues connected with P&O FPS ambitions and values

For a GRI report to be complete, a specific GRI table of contents must also be published (the GRI Content Index). This table of contents indicates the exact place where the different GRI indicators are located in the report. Some information may also be placed directly in the GRI table of contents, in order not to needlessly weigh down the report's text.

MissionDraw up a strategic and dynamic human resources policy, and provide products and services which meet the trends and needs of its customers, the federal public services. The P&O FPS supports and assists its customers in implementing their HR policy so that they are attractive employers and good service providers.

Values Space for talent in the federal

administration

Customer orientation Professional excellence

Ambitions

to be an attractive, dynamic and

innovative employer

to be customer oriented in a participatory perspective

role model as an employer to be responsible, efficient and result focused

Focal points

associated with

values Labour relations and working conditions

Development of skills

Human rights

Customer relationships

Labour relations and working conditions

Development of skills

Human rights

Fair practices

Organisational governance

Environmental Social Responsibility

41

Figure�12 ‹GRI Content Index tables to be completed by any organisation publishing a GRI report

31SECTION 5

G4-31

a. Provide the contact point for questions regarding the report or its contents.

GRI CONTENT INDEX

G4-32

a. Report the ‘in accordance’ option the organization has chosen.b. Report the GRI Content Index for the chosen option (see tables below).c. Report the reference to the External Assurance Report, if the report has been externally assured. GRI

recommends the use of external assurance but it is not a requirement to be ‘in accordance’ with the Guidelines.

GRI Content Index for ‘In accordance’ – Core

GENERAL STANDARD DISCLOSURES

General Standard Disclosures Page External AssuranceIndicate if the Standard Disclosure Item has been externally assured. If yes, include the page reference for the External Assurance Statement in the report.

STRATEGY AND ANALYSIS

G4-1

ORGANIZATIONAL PROFILE

G4-3

G4-4

G4-5

G4-6

G4-7

G4-8

G4-9

G4-10

G4-11

G4-12

G4-13

G4-14

G4-15

G4-16

32SECTION 5

GENERAL STANDARD DISCLOSURES

General Standard Disclosures Page External AssuranceIndicate if the Standard Disclosure Item has been externally assured. If yes, include the page reference for the External Assurance Statement in the report.

IDENTIFIED MATERIAL ASPECTS AND BOUNDARIES

G4-17

G4-18

G4-19

G4-20

G4-21

G4-22

G4-23

STAKEHOLDER ENGAGEMENT

G4-24

G4-25

G4-26

G4-27

REPORT PROFILE

G4-28

G4-29

G4-30

G4-31

G4-32

G4-33

GOVERNANCE

G4-34

ETHICS AND INTEGRITY

G4-56

SPECIFIC STANDARD DISCLOSURES

Material Aspects(As in G4-19)List identified material Aspects.

DMA and IndicatorsList Specific Standard Disclosures related to each identified material Aspect, with page number (or link).

OmissionsIn exceptional cases, if it is not possible to disclose certain required information, provide the reason for omission (as defined on p. 13).

External AssuranceIndicate if the Standard Disclosure has been externally assured.If yes, include the page reference for the External Assurance Statement in the report.


42

5.2� Standardise�the�style�of�the�different�writers�When collecting information, several different writers may have been requested. In this case, it is important to check that the style of the texts is the same. Among the classic style differences to be standardised, we note: ͳ The use of times: some passages are written in the present, others in the future ͳ The use of different pronouns: some say "us", others use the organisation's name. ͳ The use of active or passive sentences.

These difference undermine the overall consistency of the text and therefore its attractiveness.

TIPS�&�TRICKS:� ͳ Our experience pushes us towards favouring short, direct styles. This enables drafting clear and

concise reports, which will have more chance of being read. The report should be sufficient in itself (not require prior reading or knowledge in order to be understood) but may refer to other sources for more detail on some subjects (specific reports, brochure, web sites,...).

5.3� Make�the�graphics�look�goodFinally, the report's graphical aspect must look good. Without having to make it a work of art, nevertheless care must be taken to have a clean and easy to read layout. Using graphs, images or tables, often makes read-ing easier and enables long, difficult to understand paragraphs to be replaced.

Consideration should also be given to the media used for publishing the report. The time of long reports in A4 format is passed. Have the courage to use original media. Make good use of technology. A web report can usefully incorporate interactive items, audio or video media.

There are endless possibilities to make a report more attractive and increase the value not only of your organi-sation's social commitment, but also your work!

So be creative, and enjoy it!

43


Appendices ‹

46

1. � ACCORDING�TO�THE�ISO�26000�STANDARD�‹

Core issues Area�of�action

I. � Organisational�governance

II. � Human�rights 1. Due diligence 2. Human rights risk situations3. Avoidance of complicity 4. Resolving grievances5. Discrimination and vulnerable groups 6. Civil and political rights 7. Economic, social and cultural rights 8. Fundamental principles and rights at work

III. Labour�practices 1. Employment and employment relationships 2. Conditions of work and social protection 3. Social dialogue 4. Health and safety at work 5. Human development and training in the workplace

IV.� The environment 1. Prevention of pollution 2. Sustainable resource use 3. Climate change mitigation and adaptation4. Protection of the environment, biodiversity and restoration of natural

habitats

V.�� Fair�operating�practices 1. Anti-corruption 2. Responsible political involvement 3. Fair competition 4. Promoting social responsibility in the value chain5. Respect for property rights

VI.� Consumer issues 1. Fair marketing, factual and unbiased information and fair contractual practices

2. Protecting consumers' health and safety3. Sustainable consumption 4. Consumer service, support, and complaint and dispute resolution5. Consumer data protection and privacy6. Access to essential services 7. Education and awareness

VII.� Community involvement and development

1. Community involvement 2. Education and culture 3. Employment creation and skills development4. Technology development and access5. Wealth and income creation 6. Health 7. Social investment

Manual for drafting of GRI G4 reports by public services | Appendices

47

2.� �EXAMPLE�OF�A�JUSTICE�FPS�INFORMATION�SHEET�-�GRI�REPORT:�ISSUE�#1�-�EFFICIENCY�OF�THE�LEGAL�SYSTEM�‹

• Focus opportunity for this issue in 2014: the family court• Person interviewed: • Sources of information:

ͳ Presentation "Justice on tour" (reform of the landscape before-after) - 14 times. ͳ Management plan 2013 - 2019

2.1� Introduction:�Contextual�part�(short):�Quantified�description�of�the�issue ➔Explain why this issue is important for the FPS in the context of social responsibility.

The Justice FPS must effectively support the Legal System by setting up:

1. reform�of�the�legal�landscape• number: indicator of FPS efficiency?

2.� creation�of�the�family�court,,�• number: number of "family problem" cases (permanent office for measuring work load + brochure to

come out in September - Alain Tacq WL & Dieter Geeraert OJ) – which justifies creating this court3. introduction�of�a�new�management�model

• number?4. extending�mobility of magistrates and legal staff.

• Number: mobility of magistrates? Current vs future scope?

2.2� Body�of�text:�Practical�part�(expand):�What�is�the�FPS�doing�about�it? ➔Explain how FPS is managing this topic or its impacts and if this is working or not (assessment of topic

management by the FPS).

1. reform�of�legal�landscape: in charge: DG Legal System + President. A unit has been set up for the reform • number : creation date; number of people in the unit? FPS budget distribution (budget allocated to

each project)?2. family court: Laws are passed: the Royal Decrees still have to be adopted (autonomy not yet defined +

allocate necessary skills); Creation of family courts in September• numbers: adoption rate of constitutive legal texts; # of cases and type of cases processed in a standard-

ised way (= since by the same specialised judge)3. new�management�model: A "Study and support" service will potentially be set up to do the statistics on

efficiency (among other things)• number : creation date; number of people in the unit?

4.� extending�mobility of magistrates and legal staff: less districts, less magistrates, but specialised and mobile• Number: development of number of magistrates, number of different skills

AUTHORS:

CAP�council�|�www.capconseil.beChemin du Stocquoy, 3, B-1300 Wavre, BelgiumTel +32 10 24 25 47 | [email protected]

slidingdoors�|�www.slidingdoors.beDoornstraat 233, B-8200 Bruges, BelgiumTe +32 50 69 79 97 | [email protected]

Any reproduction of this publication on line is prohibited without the explicit and prior authorisation of the SPP DD. For further details on the information mentioned in this manual, please contact the 'Communication' service: [email protected] or 02/501.04.62

Chief editor : Dieter Vander Beke, Director ad interim FISD, Rue Ducale 4, 1000 Brussels.

Legal deposit D/2015/11945/7.

Federal Insitute for Sustainable Development

Rue Ducale 4 | 1000 Bruxelles

Tel: 02/501.04.62

http://ifdd.belgium.be | [email protected]

manual for drafting of gri g4 reports

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gri g4 reports

gri g4 reporting

gri g4 guidelines

good gri g4 reportmanual

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