Webinar 1 of the six-part GRI Standards In Practice Series

Introduction to the GRI Standards

An exclusive program for the GRI GOLD Community

Presenters

Tamara BergkampManagerStandardsGRI

Rumyana TanevaCoordinatorCorporate & Stakeholder EngagementGRI

How to use WebEx

GRI Standards In Practice Webinars

Topic Date Time

Introduction to the GRI Standards 19 April 8.30 AM CET & 4.30 PM CET

Review of Management Approach and Topic-Specific Standards

3 May 9.00 AM CET & 4.30 PM CET

An Update on the Revised Standard GRI 303: Water

11 September 9.00 AM CET & 4.30 PM CET

GRI and the Sustainable Development Goals September (date TBD)

9.00 AM CET & 4.30 PM CET

An Update on the Revised Standard GRI 403: Occupational Health & Safety

11 October 9.00 AM CET & 4.30 PM CET

Materiality & Boundary: A Deep Dive November (date TBD)

9.00 AM CET & 4.30 PM CET

Registration links for future sessions and recordings of past sessions are available on the GOLD private pages.

Today’s agenda

Item Presenter

Welcome and introduction Rumyana Taneva

Introducing the GRI Standards Tamara Bergkamp

How to use the set of Standards Tamara Bergkamp

Overview of the Universal Standards:GRI 101 and GRI 102

Tamara Bergkamp

Q&A Tamara Bergkamp

Conclusion and next session Rumyana Taneva

Introducing the GRI Standards

The GRI Standards

• The GRI Standards create a common language for organizations and stakeholders, with which the economic, environmental, and social impacts of organizations can be communicated and understood.

• The Global Sustainability Standards Board (GSSB) is an independent standard-setting body created by GRI. The GSSB is responsible for setting globally-accepted sustainability reporting standards, according to a formally defined 'Due Process Protocol'.

Evolution of the GRI Guidelines and Standards

1997GRI founded in Boston by UNEP, Ceres, and the Tellus Institute

2000G1 – First ever Guidelines released

2002G2 Guidelines

2006G3 Guidelines

2011G3.1

2013G4 Guidelines

2016GRI Standards

2015 GRI establishes separate Standards Board (GSSB)

Why use the GRI Standards?

The GRI Standards deliver:

• A flexible and future-proof structure: ensuring the GRI Standards remain up-to-date and relevant

• Greater suitability for referencing in policy initiatives: to help drive further uptake of credible sustainability reporting

• A global common language for non-financial information: one universal framework to meet all sustainability reporting needs, from comprehensive reports to issue-specific disclosures

The GRI Standards

The GRI Standards

The Standards will be required for all reports or other materials published on or after

1 July 2018 – earlier adoption is encouraged. The G4 Guidelines remain in effect until this date.

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.

In addition, GRI Standards Glossary, 2016

GRI Standards Glossary 2016

• Terms and definitions applied in the context of using the GRI Standards for sustainability reporting

• Where a term is not defined in the GRI Standards Glossary, definitions that are commonly used and understood apply

For example:

employeeindividual who is in an employment relationship with the organization, according to national law or its application

workerperson that performs work(Notes are added to this definition)

Two basic approaches for using the GRI Standards

• The GRI Standards are designed primarily to be used together to prepare a report in accordance with the Standards

• This signals that the Reporting Principles have been applied, and that the organization has identified and reported on all material topics

• Core and Comprehensive options

• Selected Standards can also be used to report specific information

• This is called a ‘GRI-referenced’ claim and must clearly reference which Standards or sections have been used

Preparing a report in accordance with

the Standards

Using selected GRI Standards

Section 3 of GRI 101: Foundation

• Includes criteria to make a claim of being in accordancewith the Standards (Core and Comprehensive)

• Includes criteria and to use selected Standards with a ‘GRI-referenced’ claim

• Sets out specific wording for all claims to be used in published materials with disclosures based on the Standards

• Using the GRI Standards requires notifying GRI of the use of the Standards

GRI Standards claims

Categories of content

3 distinct categories of content:

• Requirements (‘shall’)

• Mandatory to comply with all applicable requirements for a report in accordance with the Standards (Core or Comprehensive option)

• Recommendations (‘should’)

• Particular course of action is encouraged, but not required

• Guidance (‘can’, ‘may’, etc.)

• Background information, explanations and examples

Inside each Standard

How to use the set of Standards

The GRI Standards are designed to help organizations communicate about their impacts on the economy, the

environment, and society – and thus how they contribute towards the goal of sustainable

development

How to use the GRI Standards?

How to use the GRI Standards?

Overview of the Universal Standards:GRI 101 and GRI 102

GRI 101: FoundationThe starting point for using the GRI Standards

Introduction

Section 1: Reporting Principles

Section 2: Using the GRI Standards for sustainability reporting

Section 3: Making claims related to the use of the GRI Standards

Key terms

GRI 101 Section 1: Reporting principles

• The Reporting Principles for defining report content help organizations decide which content to include in the report.

• The Reporting Principles for defining report quality guide choices on ensuring the quality of information in a sustainability report.

GRI 101 Section 1: Reporting PrinciplesThe Materiality Principle

The report shall cover topics that:

• Reflect the reporting organization’s significant economic, environmental, and social impacts; or

• Substantively influence the assessments and decisions of stakeholders

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

GRI 101 Section 2: Using the GRI Standards for sustainability reporting

The basic process for sustainability reporting

• Applying the Reporting Principles

• Reporting general disclosures

• Identifying material topics and their Boundaries

• Reporting on material topics

• Presenting information

Frequently Asked Questions

• How do I make a claim that a report has been prepared in accordance with the Standards?

Frequently Asked Questions

• How do I make a claim that a report has been prepared in accordance with the Standards?

• How can I notify GRI of the use of the GRI Standards?

Frequently Asked Questions

• How do I make a claim that a report has been prepared in accordance with the Standards?

• How can I notify GRI of the use of the GRI Standards?

• Have the in accordance criteria changed compared to G4?

Frequently Asked Questions

• How do I make a claim that a report has been prepared in accordance with the Standards?

• How can I notify GRI of the use of the GRI Standards?

• Have the in accordance criteria changed compared to G4?

• Is external assurance or certification required to use and reference the GRI Standards?

Frequently Asked Questions

• How do I make a claim that a report has been prepared in accordance with the Standards?

• How can I notify GRI of the use of the GRI Standards?

• Have the in accordance criteria changed compared to G4?

• Is external assurance or certification required to use and reference the GRI Standards?

• What sector-specific guidance is available for use with the GRI Standards?

Frequently Asked Questions

• How do I make a claim that a report has been prepared in accordance with the Standards?

• How can I notify GRI of the use of the GRI Standards?

• Have the in accordance criteria changed compared to G4?

• Is external assurance or certification required to use and reference the GRI Standards?

• What sector-specific guidance is available for use with the GRI Standards?

• Has the Materiality principle changed in the GRI Standards?

Frequently Asked Questions

• How do I make a claim that a report has been prepared in accordance with the Standards?

• How can I notify GRI of the use of the GRI Standards?

• Have the in accordance criteria changed compared to G4?

• Is external assurance or certification required to use and reference the GRI Standards?

• What sector-specific guidance is available for use with the GRI Standards?

• Has the Materiality principle changed in the GRI Standards?

• Should a organization report on the impacts on their business?

Frequently Asked Questions

• How do I make a claim that a report has been prepared in accordance with the Standards?

• How can I notify GRI of the use of the GRI Standards?

• Have the in accordance criteria changed compared to G4?

• Is external assurance or certification required to use and reference the GRI Standards?

• What sector-specific guidance is available for use with the GRI Standards?

• Has the Materiality principle changed in the GRI Standards?

• Should an organization report on the impacts on their business?

• Any other questions?

GRI 102: General Disclosures

Includes disclosures about the reporting organization and its reporting practice, organized in six sections:

1. Organizational profile. Overview of an organization’s size, geographic location, and activities.

2. Strategy. Overview of an organization’s strategy with respect to sustainability.

3. Ethics and integrity. Values, principles, standards, and norms of behavior.

4. Governance. Governance structure and composition, its role in areas such as in risk management, evaluating economic, environmental and social performance and remuneration and incentives.

GRI 102: General Disclosures

5. Stakeholder engagement. Overview of an organization’s approach to stakeholder engagement, identifying and selecting stakeholders, approach and key topics and concerns raised, among others.

6. Reporting practice. Overview of the process to define the content of its sustainability report and to identify its material topics and their Boundaries. And basic information about the report, the claims made about the use of the GRI Standards, the GRI content index, and the organization’s approach to seeking external assurance.

Continued

Frequently Asked Questions

If an organization cannot provide the information required by a disclosure, how can the organization be in accordance with the Standards?

Frequently Asked Questions

If an organization cannot provide the information required by a disclosure, how can the organization be in accordance with the Standards?

For more information see GRI 101, tables 1 and 2, on pages 23 and 24

Conclusion and next session

Next session: How to use the GRI Standards?

Webinar 2

Review of Management Approach and Topic-Specific

Standards

3 May 2018

9.00-10.00 AM CET

&

4.30-5.30 PM CET

Registration links for this and all other future sessions as well as recordings of past sessions are available on the GOLD private pages.

Announcements

Are you a sustainability professional with expertise on waste? GRI is looking for project working group members to review the waste disclosures in the GRI 306 Effluents and Waste standard. Don't miss this opportunity to shape the future of reporting!

The call for nominations for Project Working Group members is open now through 25 May 2018.

Find out more and apply: http://bit.ly/GRIWasteDisclosuresReview

Join GRI and CSR Europe for best practice and reporting on environmental and social matters following the EU Directive on non-financial information and diversity regulation.

Date: Thursday, April 26, 2018

Time: 11:00 to 12:00 CEST

Registration: https://bit.ly/2GSKccK

GRI and RMI are looking for leading reporting organizations that are committed to supporting the development of consolidated, globally applicable reporting guidance on responsible minerals sourcing.

For more information and to register, visit our website http://bit.ly/CLGConflictMinerals or contact Simone Warren at warren@globalreporting.org.

Get in touch

GRI Standards Division

For all questions about the GRI Standards

Standards@globalreporting.org

Corporate & Stakeholder Engagement Team

For resources, registration and additional support

GOLD@globalreporting.org

info@globalreporting.orgwww.globalreporting.org

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