GRI Learning Series
Starting Points
GRI Sustainability Reporting:
A common language for a common future
About the GRI Learning Series
Aimed at enhancing organizations’ understanding and application of the GRI’s Sustainability
Reporting Guidelines and issues related to them, the Learning Services program will include
other publications, online case studies and best practices, regional training programs, and online
forum for knowledge sharing. The Learning Services program was created to support reporting
organizations regardless of size,location, reporting experience, sector, or organization type.
Publications in the GRI Learning Series are presented in three categories:
Starting Points: for a general audience and organizations considering reporting
for the first time
Pathways:
for report makers and users of all levels and types
Explorations:
leadership and innovative issues in sustainability, transparency,
and accountability
How does GRI’s Learning Series relate to GRI’s Reporting Framework?
Learning publications are designed to help organizations better understand, apply and use the
GRI Reporting Framework. The Reporting Framework consists of the GRI Sustainability Reporting
Guidelines, Sector Supplements, and Protocols, and is considered the authoritative guidance
on reporting. If you wish to produce a GRI-based report, the learning publications should be
used as helpful tools to guide or organize the process, but any specific references to use of the
GRI Reporting Framework as the basis for the report should be made with respect to the GRI
Guidelines, Sector Supplements, or Protocols. When declaring a level of application of the
GRI Reporting Framework, reference must be made to the GRI Guidelines, Sector Supplements and
Protocols only. Download the GRI Reporting Framework free of charge at:
www.globalreporting.org.
About GRI
GRI’s vision is a sustainable global economy where organizations manage their economic,
environmental, social and governance performance and impacts responsibly and report
transparently.
GRI’s mission is to make sustainability reporting standard practice by providing guidance and
support to organizations.
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GRI Learning Series
Acknowledgements
Sponsor
The Global Reporting Initiative (GRI) would like to thank Petrobras whose financial support
made this publication possible.
Publication Development
Series development and editorial direction: Nelmara Arbex ([email protected])
Contributors: GRI Learning Services Team and Sandy Peterson
Text Reviser: Carinne Allinson
Design and Layout: Tuuli Sauren, INSPIRIT International Communications
Photographs:
Cover: Getty Images/PBNJ Productions.
Pages12-13: © Joe Klune | Dreamstime.com; ©iStockphoto.com/Ralph125; ©iStockphoto.com/jacus;
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Dreamstime.com; ©iStockphoto.com/FrankvandenBergh; ©iStockphoto.com/timchen; ©iStockphoto.com/Bolot;
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©iStockphoto.com/danishkhan.
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Getty Images/Homer Sykes; ©Greenpeace/Ferrero/Marriner; Getty Images/Igor Gavrilov; Getty Images/Robert
Nickelsberg; Getty Images/Steve Liss; Getty Images/Sergio Dorantes; Getty Images/Paula Bronsteni; Getty Images/
Tim Matsui; Getty Images/Handout; Getty Images/Sean Gallup; Getty Images/Steve Eason; Getty Images/Getty
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Series Design:
What would you do if you
Increasingly, people are recognizing that the general quality of life on the planet depends on
numerous decisions made by many individuals.
Every organization, whether it is a global corporation, government agency, small business, large
company or non-governmental organization (NGO), has an impact on the area around it, but we all
know that the impacts (or consequences) of its actions and activities have a far wider reach.
Decisions made by executives, managers and employees—about the production of goods and
services, selection of suppliers, hiring of new employees, working conditions, transportation of
any type, waste management, and hundreds of other routine activities—all produce economic,
environmental and social impacts. The sum of these decisions, taken in the past and today, shape
the world we live in—and this world is facing many problems.
Increasing social problems and a greater understanding of the limitations of our natural
resources have prompted people to act, both individually and collectively as consumers,
community members, lobby-groups, employees, and investors, to demand greater accountability,
transparency, and more positive, concrete action to safeguard the future.
As a result, there is a growing expectation in society for companies, governments and other
organizations to take more care when making decisions and to be more accountable for their
impacts. This expectation also creates a demand for products and services compatible with
solutions to the problems that are affecting all life on the planet.
Companies are being asked to provide more information to their investors, consumers, clients,
employees, government agencies, and communities, and are being encouraged to ask the
same from their suppliers and partners. They have also been asked to show how they take the
environmental and social perspectives into account in developing their activities and to what
extent their current products and services are contributing to current global problems or their
solutions.
Government agencies, NGOs, academic centers and international organizations also have more
partners and supporters asking them to be transparent about their activities and actions, as well as
about their decisions related to the economic, environmental and social impacts thereof.
This publication explains how the Global Reporting Initiative (GRI) Sustainability Reporting Process
can help organizations to concretely address these requests for accountability and transparency.
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GRI Learning Series
could shape the future?
If an organization wants to gain respect and enhance credibility, it is essential that it can show
that it understands the connections between its activities and their impacts, and take them into
account in everyday decisions.
This understanding also helps organizations to identify what contribution they can make
towards solutions which will shape the future in a sustainable way, and also the limitations and
opportunities which this call for transparency and cohesion brings to their business. Tackling these
issues also helps to improve general management, and consequently improve performance more
broadly.
Contributors to GRI’s network strongly believe that the GRI reporting process can offer
organizations valuable assistance in this process, by helping the reporting organization to:
•
•
•
•
•
Understandtheconnectionbetweenitsbusinessgoalsandtheeconomic,socialand
environmental impacts which are produced by its everyday activities
Measuretheseimpacts
Dialoguewithitsstakeholders,todefinefocus,tomanageandidentifyopportunities
Communicateitsachievementsanditschallenges
Planbasedonsuchinformation
Since 2000, the GRI has worked to help organizations tackle these issues through the GRI
Sustainability Reporting Guidelines. GRI is a global network of individuals from business,
NGOs, labor and human rights organizations, the investment community, academia, and other
fields that work to produce international guidelines for the sustainability reporting process.
The aim of the GRI Learning Publications is to help organizations around the world, of all sizes and
from a range of sectors, to identify, measure, and report on their economic, environmental, and
social performance. And by doing so, the organization can reposition itself to make a concrete,
conscious and positive contribution to shaping our common future.
We hope that this publication will be a starting point along the way.
Ernst Ligteringen and Nelmara Arbex
Starting Points
GRI Sustainability Reporting: A common language for a common future
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Content Index
Introduction
6
Section 1
8
We are here
10
Section 2
20
Who is interested?
22
Section 3
32
We need a common language
34
Annex
39
Starting Points
GRI Sustainability Reporting: A common language for a common future
5
Introduction
What sort of society would you like to see,
both now and in the future?
Is your organization helping to move society in this direction?
Can you measure your contribution? How?
Can you tell others how you are contributing?
Who can help to build such a future?
How can a company have a goal that is broader than just its
financial performance and still be a ‘winner’?
Or can it be a ‘winner’ in this changing business environment
without changing its usual ‘financial goals only’ approach?
How does one define and measure nonfinancial goals? How will they impact the
final financial results?
What kind of managers will the
company need to successfully take it in
this direction?
Do they exist?
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Are philanthropic activities enough to build up
an organization’s reputation
and show its commitment to working for
a better future?
Is an external communication campaign
what the organization needs to show its
commitment to society?
Managers and business professionals are increasingly confronted with such vital and important
questions.
While it is not the aim of this publication to address all these questions, it will hopefully provide
answers to some of them and pointers toward answering others. It will also describe a process
which can be used to find the answers.
The following sections will present an overview of the up-to-date situation regarding the most
urgent issues that the world currently faces. They will also examine how society, business and other
institutions are reacting to these urgent issues.
The final section explains the GRI Sustainability Reporting Process and demonstrates how it can
help an organization to identify key issues for action, to initiate dialogue with different groups
within and outside the organization, and to communicate its performance. The reporting process
also allows organizations to tailor their products and services to the needs of a new generation of
clients and customers. This process will allow an organization to improve its own performance and
set goals to shape the future.
Starting Points
GRI Sustainability Reporting: A common language for a common future
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1
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We are here
Starting Points
GRI Sustainability Reporting: A common language for a common future
9
1 We are here
Standard performance indicators, such as the ones displayed in annual financial reports or profit
and loss statements, do not measure or disclose the economic, environmental and social impacts
of an organization’s decisions, so the organization may not even be aware of these impacts.
Awareness of an organization’s impacts becomes even more difficult in an interconnected global
economy in which we all create and use products, raw materials, and services that travel all over
the world. Between 1981 and 2006, export of services increased seven times. 1 With such a wide
reach, our daily decisions and activities can affect economies, communities and ecosystems about
which we know nothing and which feel very distant.
While it is not possible to see the entire global network of connections, if we look beyond our
immediate surroundings we can begin to see how the accumulated decisions, actions, and policies
of individuals and organizations around the world shape the global distribution of wealth,
the state of the environment, and human well-being. This can be observed everywhere
on the planet, in any city, any region.
To identify and measure the general impacts of each organization’s activities is the first step
towards understanding and changing the current situation. The GRI Sustainability Reporting
Process can play a key role in taking this first step. This will be the subject of the last section.
The following illustrations show some of the results of our corporate and individual actions, by
reference to some of the more important global indicators.
We could probably all think of similar indicators which can be monitored in the region where we
live or work.
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Questions
To what extent are everyday decisions in your organization (‘for-profit’ organization or not)
contributing positively or negatively to shaping the future of the world?
Identifying the economic, environmental, and social effects of our daily actions and decisions
can seem like a complex and overwhelming process, but it begins with a very simple step:
observe, train yourself to notice impacts and interconnections—and take notes.
1. Look around your workplace and take a few minutes to list daily decisions taken by you
(and others). Select 5 key decisions.
2. Now write them on a piece of paper and examine them more closely. For each item, write
down as many potential economic, environmental and social impacts as you can think of.
These can be local, regional or global.
Remember:
1. For economic impacts, include anything which generates or distributes financial
resources: for example, income generation for the local community, payments
to large and small companies as suppliers, financial assistance received from the
authorities, infrastructure investments, etc.
2. For environmental impacts, include anything which improves or degrades natural
resources: for example, the CO2 emissions produced by energy used transporting
raw materials, employees and logistics; the disposal of waste and water; usage of
packaging material; etc.
3. For social impacts, include anything which reinforces or destroys social structures:
for example, job creation, offer of equal opportunities for diverse social groups,
education and training programs, etc.
Starting Points
GRI Sustainability Reporting: A common language for a common future
11
Waste
Despite a growth in municipal waste being converted into energy, from 16 million tons
in 1995 to 160 million tons in 2007, hundreds of millions of tons still end up in landfills
every year.2 Every ton of waste in a landfill releases an extra 1.3 ton of CO2 into the
atmosphere.3 Hazardous waste is often exported, causing millions of dollars of damage
to societies least able to deal with the social and environmental impacts.4
Carbon emissions
NASA has reported that 2005 was the hottest year since records began in the 19th
century.5 The atmospheric CO2 concentration in 2005 was 379 ppm*, exceeding any
natural fluctuations over the past 650,000 years, with a growth rate of 1.9 ppm per
year since 1995, the highest since continuous measurements began.6 Anthropogenic
emissions will continue to affect global warming for at least the next millennium,
contributing to sea level rise, a degradation of biodiversity, and endangering food and
water supplies.7 Current estimates of the social cost of CO2emissionsaverageUS$43
per emitted ton.8
* parts per million
Water
Water withdrawal has increased six-fold since the beginning of the 20th century
and more and more water sources are being depleted as a result of growing urban
demand, the effects of climate change and pollution.9 Basic sanitation for 1 billion
people is a component of combating water-borne illnesses and achieving the
Millennium Development Goals, a target which we are currently set to miss by more
than half.10, 11
Overfishing
Fishery production reached a record 142 million tons in 2005, an increase of 1 million
tons from the year before.12 One quarter of all wild fish stocks are currently being
overexploited or have collapsed, and half are being fished to full capacity.13, 14 The
loss of biodiversity caused by industrial and deep sea fishing to meet world demand,
combined with ecosystem degradation, is projected to cause the complete collapse of
all commercial fisheries by 2050.15
Wealth Concentration
85% of global wealth belongs to the richest 10%.16, 17 The poorest half of the world
population owns about 1% of global wealth.18, 19 The world’s wealthiest individuals
live almost exclusively in North America, Europe and the richer countries of the AsiaPacific region but income differences within countries can also vary greatly.20
Wealth Distribution
Malnutrition affects the ability of 13% of the world’s population to live useful and
productive lives.21 Nearly one third of the almost three billion city dwellers worldwide
have access to only 5 liters of clean drinking water a day (the average European
uses about 200 liters per day).22 20 to 50 liters is deemed the absolute minimum to
fulfill basic daily needs.23 The poorest are also hardest hit when disaster strikes, with
developing countries losing 5 times more per unit of GDP to natural disasters than
developed countries.24
Biodiversity Destruction
The average abundance of species has declined 40% between 1970 and 2000, notably
amongst amphibians, African mammals, rural birds, corals and commercial fish
species.25 Human exploitation and habitat destruction are fragmenting ecosystems
and affecting their capacity to maintain biodiversity.26 Of the 41,415 species (flora and
fauna) assessed in 2007, 16,306 are threatened with extinction.27 The genetic diversity
of agricultural crops has dropped by 75% since the 1900s.28 99% of all threatened
species are under threat from human activities which increase the risk of extinction to
1,000 times the natural rate.29, 30 Monoculture—the culture of a small group of selected
species for market purposes—greatly reduces biodiversity.
Human rights
Basic political and civil rights are denied to 36% of the world’s population.31 There are
an estimated 218 million child laborers and at least 12.3 million people in some form
of forced labor.32, 33 By early 2007 there were some 9.9 million refugees worldwide, and
an estimated 24.5 million internally displaced people, fleeing violence.34 Worldwide,
approximately 130 million girls and women are subjected to female genital mutilation
and one quarter of all women are raped during their lifetime.35, 36
In 2006, global exports of merchandise and services had increased three-fold since 1991; global merchandise exports had increased
six-fold since 1981 and were 143 times greater than in 1951; services exports had increased seven-fold since 1981. World capital
flowshaveincreasedfromabout14billiondollarsin1971to12trilliondollarsin2006.UNCTADInteractiveDatabase,http://stats.
unctad.org/FDI/TableViewer/tableView.aspx?ReportId=899,incurrentUSdollars.Accessed:15April2008.
2
Themelis, Nickolas J (2007). “Thermal Treatment Review”, White Papers, Waste Management World. http://www.waste-managementworld.com/articles/article_display.cfm?ARTICLE_ID=304395&p=123. Last updated: July 2007. Accessed: 25 February 2008.
3
Themelis, Nickolas J (2003). “An overview of the global waste-to-energy industry”, 2003-2004 Review, Waste Management World.
pp. 40-47.
4
World Health Organization (2007). The world health report 2007: a safer future: global public health security in the 21st century,
WorldHealthOrganization,pp.41-43.http://www.who.int/whr/2007/07_chap3_en.pdf.UNEP(2007).Global Environmental
Outlook Yearbook 2007,UnitedNationsEnvironmentalProgramme.p.48.http://www.unep.org/geo/yearbook/yb2007/PDF/5_
Overview72dpi.pdf. Both accessed: 25 February 2008.
5
Gutro R. (2006). 2005 Warmest Year in Over a Century, National Aeronautics and Space Administration (NASA). http://www.nasa.gov/
vision/earth/environment/2005_warmest.html. Last updated: 24 January 2006. Accessed: 4 February 2008.
6
Forster P., Ramaswamy V., Artaxo P., Berntsen T., Betts R., Fahey D.W., Haywood J., Lean J., Lowe D.C., Myhre G., Nganga J., Prinn R.,
Raga G., Schulz M. and Van Dorland R. (2007). “Changes in Atmospheric Constituents and in Radiative Forcing”. In Climate Change
2007: The Physical Science Basis. Contribution of Working Group I to the Fourth Assessment Report of the Intergovernmental Panel
on Climate Change, S. Solomon, D. Qin, M. Manning, Z. Chen, M. Marquis, K.B. Avery, M. Tignor and H.L. Miller (eds.), Cambridge
UniversityPress,Cambridge,UnitedKingdomandNewYork,NY,USA.p.137.http://ipcc-wg1.ucar.edu/wg1/Report/AR4WG1_Print_
Ch02.pdf. Accessed: 15 April 2008.
7
Denman K.L., Brasseur G., Chidthaisong A., Ciais P., Cox P.M., Dickinson R.E., Hauglustaine D., Heinze C., Holland E., Jacob D., Lohmann
U.,RamachandranS.,daSilvaDiasP.L.,WofsyS.C.andZhangX.(2007).“CouplingsBetweenChangesintheClimateSystemand
Biogeochemistry.” In Climate Change 2007: The Physical Science Basis. Contribution of Working Group I to the Fourth Assessment Report
of the Intergovernmental Panel on Climate Change, S. Solomon, D. Qin, M. Manning, Z. Chen, M. Marquis, K.B. Avery, M. Tignor and H.L.
Miller(eds.),CambridgeUniversityPress,Cambridge,UnitedKingdomandNewYork,NY,USA.p.514.http://ipcc-wg1.ucar.edu/wg1/
Report/AR4WG1_Print_Ch07.pdf. Accessed: 15 April 2008.
8
YoheG.W.,LascoR.D.,AhmadQ.K.,ArnellN.W.,CohenS.J.,HopeC.,JanetosA.C.andPerezR.T.(2007).“Perspectivesonclimate
change and sustainability.” In Climate Change 2007: Impacts, Adaptation and Vulnerability. Contribution of Working Group II to the
Fourth Assessment Report of the Intergovernmental Panel on Climate Change, M.L. Parry, O.F. Canziani, J.P. Palutikof, P.J. van der Linden
andC.E.Hanson(eds.),CambridgeUniversityPress,Cambridge,UK,811-841.p.813.http://www.ipcc.ch/pdf/assessment-report/ar4/
wg2/ar4-wg2-chapter20.pdf. Accessed: 15 April 2008.
9
UNEP(2006).“Chapter5:CoastalandFreshwaterEcosystems”.InWater, a shared responsibility. The United Nations World Water
Development Report 2,UnitedNationsWorldWaterAssessmentProgram,UnitedNationsEducational,ScientificandCultural
Organization(UNESCO),Paris,FranceandBerghahnBooks,NewYork,NY,USA. p. 161. http://www.unesco.org/water/wwap/wwdr2/
pdf/wwdr2_ch_5.pdf. Accessed: 15 April 2008.
10
Peterson Zwane A. and Kremer M. (2007). „What Works in Fighting Diarrheal Diseases in Developing Countries? A Critical Review.“
The World Bank Research Observer, Vol. 22 No. 1, pp. 1-24. http://wbro.oxfordjournals.org/cgi/content/abstract/22/1/1.
Accessed: 24 August 2007.
11
UnitedNations(2007).The Millennium Development Goals Report 2007,UnitedNations,NewYork.p.27.http://www.un.org/
millenniumgoals/pdf/mdg2007.pdf. Accessed: 15 April 2008.
12
FAO, Fisheries and Aquaculture Department (2006). “Part 1 - Fisheries resources: trends in production, utilization and trade.” World
Review Of Fisheries And Aquaculture-2006, Electronic Publishing Policy and Support Branch, Communication Division, Food and
Agriculture Organization, Rome, Italy. http://www.fao.org/docrep/009/A0699e/A0699E04.htm. Last updated: 2006. Accessed:
28 February 2008.
13
FAO, Fisheries and Aquaculture Department (2006). “The Status of Fishery Resources.” World Review Of Fisheries And
Aquaculture-2006, Electronic Publishing Policy and Support Branch, Communication Division, Food and Agriculture Organization,
Rome, Italy. http://www.fao.org/docrep/009/A0699e/A0699E05.htm#5.1.1. Last updated: 2006. Accessed: 28 February 2008.
14
Nellemann C., Hain S., and Alder J. (eds.) (2008). In Dead Water – Merging of climate change with pollution, over-harvest, and
infestations in the world’s fishing grounds,UnitedNationsEnvironmentProgramme,GRID-Arendal,Norway.http://www.unep.org/
pdf/InDeadWater_LR.pdf. Accessed: 15 April 2008.
15
Worm B., Barbier E. B., Beaumont N., Duffy J.E., Folke C., Halpern B.S., Jackson J.B.C., Lotze H.K., Micheli F., Palumbi S.R., Sala E., Selkoe
K.A., Stachowicz J.J. and Watson R. (2006). “Impacts of Biodiversity Loss on Ocean Ecosystem Services”, Science, Vol. 314. no. 5800.
p. 787.
16
WorldInstituteforDevelopmentEconomicsResearchoftheUnitedNationsUniversity.The World Distribution of Household Wealth
- Pioneering Study Shows Richest Two Percent Own Half World Wealth. Press Release, 5 December 2006. http://www.mindfully.org/
WTO/2006/Household-Wealth-Gap5dec06.htm. Accessed: 15 April 2008.
17
Davies J. B., Sandström S., Shorrocks A. and Wolff E. N. (2008). “The World Distribution of Household Wealth.” Discussion Paper
No. 2008/03,UNUWider,Helsinki,Finland.p.7.
18
Ibid.
1
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WorldInstituteforDevelopmentEconomicsResearchoftheUnitedNationsUniversity.The World Distribution of Household Wealth
- Pioneering Study Shows Richest Two Percent Own Half World Wealth. Press Release, 5 December 2006. http://www.mindfully.org/
WTO/2006/Household-Wealth-Gap5dec06.htm.
Accessed: 15 April 2008.
20
Ibid.
21
FoodandAgricultureOrganizationoftheUnitedNations(FAO)andInternationalFundforAgriculturalDevelopment(IFAD)
(2006). “Chapter 7: Water for Food, Agriculture and Rural Livelihoods”. Water, a shared responsibility. The United Nations World Water
Development Report 2,UNESCOPublishing,Barcelona,SpainandBerghahnBooks,NewYork,NY,USA.p.245.
22
World Water Council (2008). Water Crisis: Facts and Figures, World Water Council. http://www.worldwatercouncil.org/index.
php?id=25. Last updated: 10 January 2008. Accessed: 13 March 2008.
23
WorldHealthOrganization(WHO)andUnitedNationsChildren’sFund(UNICEF)“Chapter5:BasicNeedsandtherighttoHealth”
(2003)TheUnitedNationsWorldWaterDevelopmentReport:‘WaterforPeople,WaterforLife’UNESCOPublishing:Barcelona,Spain
andBerghahnBooks:NewYork,NY,USA,p.123.
24
World Meteorological Organization (WMO) and the Inter-AgencySecretariat,UnitedNationsInternationalStrategyforDisaster
Reduction(UN–ISDR)(2006).“Chapter 10: Managing Risks: Securing the Gains of Development”. Water, a shared responsibility.
The United Nations World Water Development Report 2,UNESCOPublishing,Barcelona,SpainandBerghahnBooks,NewYork,NY,
USA.p.343.
25
Secretariat of the Convention on Biological Diversity (2006). Global Biodiversity Outlook 2, Secretariat of the Convention on Biological
Diversity, Montreal, Quebec, Canada. p. 25. http://www.cbd.int/doc/gbo2/cbd-gbo2-en.pdf. Accessed: 15 April 2008
26
Ibid, p. 30.
27
InternationalUnionforConservationofNatureandNaturalResources(IUCN)(2007).“Table1:Numbersofthreatenedspeciesby
majorgroupsoforganisms(1996–2007)”2007 IUCN Red List of Threatened Species. http://www.iucnredlist.org/info/2007RL_Stats_
Table%201.pdf. Accessed: 13 March 2008.
28
Loftas T., Lean G., Hinrichsen D., Lean M., Graves C., Lowrey P., Lyons J., de Mattos-Shipley H., Greenland F., Holgate J. and Sanchez A.
(eds.) (1995). “Biological Diversity” Dimensions of Need: Atlas of Food and Agriculture,FoodandAgricultureOrganizationoftheUnited
Nations,Rome,Italy.http://www.fao.org/docrep/u8480e/U8480E0k.htm.Accessed:15April2008.
29
InternationalUnionforConservationofNatureandNaturalResources(IUCN)(2006).“2006RedListofThreatenedSpecies:Portraits
in Red: taking a closer look at the species under threat” 2006 IUCN Red List of Threatened Species. http://www.iucn.org/themes/ssc/
redlist2006/threatened_species_facts.htm. Accessed: 13 March 2008.
30
Pimm, et al (1995). “The Future of Biodiversity”, Science,21July1995,Vol.269.no.5222,pp.347–350.
31
Freedom House (2008). Freedom in the World 2008: Selected Data From Freedom House’s Annual Global Survey Of Political Rights
And Civil Liberties,FreedomHouse,Washington,D.C./NewYork,NY,USA.http://www.freedomhouse.org/uploads/fiw08launch/
FIW08Tables.pdf. Accessed: 13 March 2008.
32
UnitedNations(2006).Report of the independent expert for the United Nations study on violence against children, Item A/61/299,
General Assembly. p. 10. http://www.un.org/ga/search/view_doc.asp?symbol=A/61/299&Lang=E. Accessed: 13 March 2008.
33
International Labour Organization (ILO) (2005). A Global Alliance Against Forced Labour: Global Report under the Follow-up to the ILO
Declaration on Fundamental Principles and Rights at Work 2005, International Labour Office, Geneva, Switzerland. p. 10. http://www.
ilo.org/dyn/declaris/DECLARATIONWEB.DOWNLOAD_BLOB?Var_DocumentID=5059. Accessed: 15 April 2008.
34
UnitedNationsHighCommissionerforRefugees(UNHCR)(2007).Protecting refugees: The Role of UNHCR,UNHCRMediaRelations
and Public Information Service, Geneva, Switzerland. pp. 30-31. http://www.unhcr.org/basics/BASICS/4034b6a34.pdf. Accessed:
15 April 2008.
35
TheUnitedNationsChildren’sFund(UNICEF)(2005).Female Genital Mutilation/Cutting: A Statistical Exploration 2005,UNICEF:
NewYork,NY,USA.p.1.http://www.unicef.org/publications/files/FGM-C_final_10_October.pdf.Accessed: 15 April 2008.
36
UNMillenniumProject2005,TaskForceonEducationandGenderEquality(GrownC.,RaoGuptaG.andKesA.)(2005).Taking
Action: Achieving Gender Equality and Empowering Women,Earthscan,London,UK.p.114.http://www.unmillenniumproject.org/
documents/Gender-complete.pdf. Accessed: 15 April 2008.
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Who is affected
economic, envi
social performa
organization?
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GRI Learning Series
by the
ronmental and
nce of your
Almost everyone.
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GRI Sustainability Reporting: A common language for a common future
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2
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Who is interested?
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21
2 Who is interested?
This section gives an overview of how different groups in society are expressing their opinions
about the current global situation, which was illustrated in the previous section, and how their
reactions affect all businesses by increasing the demand for coherence and transparency.
The attempt to understand—and change—the global situation has led to the growth of an
important movement within society: people are requesting more information as, they attempt
to understand the causes of this situation at both local and global levels, and begin to discuss
solutions. It should also be pointed out that this process is being accelerated by the increasing
number of people who have access to communication and information exchange channels.
1.3 billion people have access to the internet and the number is still growing, 41 out of each
100 people have a subscription to a cellular phone.1, 2
One result of this movement (in combination with other factors) is the growing number and variety
of not-for-profit and non-governmental organizations (NGOs) around the world. The number of
NGOs has grown dramatically in the last fifteen years3 (see graph and references on page 27).
We only have to look at newspapers, TV news, radio programs, school homework content, etc.,
to see how the focus on looking for solutions is playing an increasing part in our everyday lives.
There are the community associations for safer neighborhoods and better public schools, for
improving women’s social conditions, environmentalists, ‘track your waste’ education, religious
freedom, citizens protesting wars or supporting wars, pro transparency, against corruption;
and in the business world there are productive cooperatives, corporate governance institutes,
networks of buyers for fair trade products, social and environmental certifications, consumer rights
organizations, etc. In short, citizens from all backgrounds are engaging to change the shape of the
world.4
Business contexts and business models have changed in the face of these demands from civil
society and consumer movements, coupled with other changing business conditions (i.e. around
access to natural resources, and introduction of new professional skills). As a consequence,
businesses and other organizations have had to adapt their products, services, decision-making
processes and management systems accordingly.
The topics under discussion and the demands of this movement have not always been the same.
The movement has also changed its speed and its focus, and its agenda is getting broader. Studies
have shown, among other things, that the development of this movement can be divided into
three phases.5 This is illustrated in the table on pages 26-27.
During the first phase, up until the end of the 1970s, the spotlight was on governments; this phase
also saw the creation of the first large international NGOs. The focus was on gathering data and
verifying the limits of the then-current general development model.6
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In the 1960s and 1970s, pioneers in the civil society movement launched international
organizations such as Amnesty International, World Wildlife Fund (WWF), Friends of the Earth and
Greenpeace, which also had some national counterparts.
In the 1980s and 1990s, the second phase, the link between environmental and social issues was
established and the spotlight shifted to the business world. The search began for a ‘sustainable
development model’ which would take into account economic, environmental and social aspects.
A new generation of NGOs developed in response to large-scale environmental disasters,
burgeoning political movements, and international reports on the state of the environment and
society. This movement brought transparency and ethics into the discussion; defended the need
for local, regional, and international alliances of diverse actors to address problems; revealed the
power of consumers to pressure for change; and initiated a discussion about a new model of
development—’sustainable development’—in which environmental, social, and economic issues
are taken into account. The business community was also recognized as a fundamental part of the
solution.
It was in this context that the Global Reporting Initiative (GRI) was founded in 1997 as a project
underCeres,aBoston(US)basednationalnetworkofinvestors,environmentalorganizations
and other public interest groups working with companies and investors to address sustainability
challenges such as global climate change. In 2002 GRI became an independent international NGO
and its secretariat has since been located in Amsterdam, The Netherlands. Its main role was to set
up a multi-stakeholder process to define guidance to organizations on what issues they should
measure and report on.
During this second phase, the movement for measuring the scale of impacts, for common goals
and transparency was initiated. A large number of Corporate Social Responsibility and similar
organizations were founded all around the world during this phase.
Also in these two decades the needs of consumers changed, opening up new business
opportunities. A wave of regional, national and international requirements for labeling and
certification, directed at production centers, shops and supermarkets, led to the foundation
of international and national quality control institutes. Labeling aimed to provide buyers with
information on the quality of the production process, but could also cover different social,
economic and environmental aspects, such as “Fair Trade” or “Forest Stewardship Council” labels.
The 1990s saw the advent of the first ‘environmentally and socially responsible products’, which had
come to stay.
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23
The third phase, which began around 2000 and continues today, has seen the regional, national
and international agenda change yet again. There is now a clear understanding that the problems
are widespread and global, and businesses of all sizes and types need to be involved in their
solution. ‘Governance’—the processes through which decisions are taken—has been put on the
agenda.
“Think globally/act locally” seems to be the guiding sentiment of the civil society movement after
2000, which has been driven by forces such as terrorism, war, extreme poverty, carbon emissions
and climate change, as well as many other human rights issues. Another important factor is the
internet landscape and growing web of virtual connections, as internet connections become faster
and easier.
A new wave of products and services were launched in this third phase: hybrid cars, bio-diesel,
energy-saving light bulbs, clean energy, fresh and processed organic food, fair trade clothes, ethical
diamonds, certified fish, certified meat, certified eggs, credit cards for social and environmental
causes, responsible investment funds, pre- and post- recycled products, etc.
It should perhaps be pointed out that topics tend not to disappear from the agenda as new topics
are added to it—most are still there and still await a solution.
From the perspective of an organization (whether for-profit or not-for-profit), this situation of
increasing civil society participation poses several challenges:
1. There is a real and continuing demand for more information about how organizations are
dealing with society’s current challenges— ‘demand for transparency’. This demand comes
from different actors in society and in the business arena, such as employees, investors
(donors), consumers (associates), clients, neighbors, journalists and your family, among
others.
2. Information about positive and negative impacts is disseminated quickly.
3. The quantity of issues to be analyzed and managed is increasing.
4. There is a real business opportunity for products and services which are compatible with the
common search for solutions.
5. Local demands are increasingly aligned with global issues, but local problems require direct
and specific solutions.
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Consequently, the more an organization understands its position on the general economic,
environmental and social map, the better it can adapt, contribute to and take advantage of it.
One of the implications of these challenges is that an organization must be prepared to talk more
openly and consistently about its activities. It should also re-evaluate the main values behind its
products and services.
Questions
Think about how these 5 challenges affect your business.
Has the context of your business changed in the last decade?
Does your organization have a plan to reposition itself in this changing context of civil society
participation? How do you start? Who can help?
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The graphics below show the development of the number of international organizations (IO) and international NGOs (INGO) during the last
- 1984
1985
1919 – International Labour Organization (ILO) founded, ILO Conventions signed regulating minimum
age, maternity leave and unemployment
1930 – ILO Forced Labour Convention signed
1934 – ILO - Unemployment Provision Convention signed
1935 – ILO Forty-Hour Workweek Convention signed
1936 – ILO – Holidays with Pay Convention signed
1942 – Oxford Committee for Famine Relief founded
1945 – UN Charter signed, creating the United Nations
1947 – ISO – International Organization for Standardization founded
1948 – International Union for the Conservation of Nature and Natural Resources (IUCN) founded
1948 – Universal Declaration of Human Rights adopted by the UN General assembly
1951 – The first product quality prize, Deming Prize for Quality of Products established
– ILO - Equal Remuneration Convention for Men
and Women Workers for Work of Equal Value signed
1957 – ILO – Abolition of Forced Labour Convention signed
1960 – Consumers International founded
1961 – Amnesty International, World Wildlife Fund (WWF) founded
1963 – IUCN Red List of Threatened Species started
1964 – ILO – Employment Injury Benefits Convention signed
1966 – The Convention on Fishing and Conservation of Living Resources of the High Seas enters into force
1969 – International Convention on the Elimination of All Forms of Racial Discrimination enters into force
– “Friends of the Earth” founded
1970 – ILO – Minimum Wage Fixing Convention signed
1971 – Greenpeace founded
– OECD Environment Policy Committee created
1972 – “The Limits to Growth” written by D. H. Meadows,D. L. Meadows, J. RandersW. W. Behrens III,
published
1975 – Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) enters
into force
1976 – International Covenant on Civil and Political Rights enters into force
– OECD Guidelines for Multinational Companies published
1981 – UN – Convention on the Elimination of All Forms of Discrimination against Women enters into
force
1985 – International Council of Chemical Association – Responsible Care Initiative started
1986 – Caux Round Table founded as a means of reducing escalating trade tensions, later
focusing on global corporate responsibility 1987 – ACT UP - AIDS Coalition to Unleash Power founded
– UN Convention against Torture and Other Cruel, Inhuman or Degrading Treatment
or Punishment enters into force
– Our Common Future, Report of the World Commission on Environment and
Development published (Brundtland Report)
– Humanity first goes into ecological overshoot (using more resources than the
earth can sustainably replenish,
December 19th)1
– Malcolm Baldrige National Quality Award established
1988 – Intergovernmental Panel on Climate Change established
1989 – Montreal protocol on produced substances that deplete the ozone layer enters
into force
– BASF, Dow Chemical, Vereinigte Energiewerke AG release first Environmental
reports
– Basel Convention on the Control of Transboundary Movements of Hazardous
Wastes and Their Disposal
– Founding of Coalition for Environmentally Responsible Economies (Ceres)
1990 – UN Convention on the Rights of the Child enters into force
– The European Quality Awards established by European Foundation for Quality
Management (EFQM)
1991 – Transparency International founded
1992 – First International Earth Summit (Rio Summit), Agenda 21 adopted
28200
24180
9810
915
1951
1
26
1897
1964
1978
1985
Freeling, N. October 6 is Ecological Debt Day (2008)GlobalFootprintNetwork:Oakland,CA,USALastUpdated:9April2008,Accessed:10April2008,
http://www.footprintnetwork.org/gfn_sub.php?content=overshoot
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1991
-
-
decades. The dates show related key international events.
2000
2001 -
1992 – European Union (EU) Ecolabel established
1993 – Convention on Biological Diversity enters into force
– Forest Stewardship Council founded
1994 – UN Framework Convention on Climate Change enters into force
1995 - EU Eco-Management and Audit Scheme (EMAS) started
– Transparency International Corruption Perception Index started
– World Summit for Social Development held in Copenhagen, Denmark
1996 – First purely renewable energy company, Ecotricity, founded in the United Kingdom
1996 – ISO 14000 Environmental Standards published
– AKAO Prize established by Quality Function Development (QFD) Institute
1997 – First mass-produced hybrid electric vehicle, the Toyota Prius, (HEV) marketed
– Interface Inc. produced the first sustainability report
– Fairtrade Labelling Organization (FLO) International founded
– Marine Stewardship Council founded
– Global Reporting Initiative founded
– SA8000 Social Accountability standard published
1999 – Dow Jones Sustainability Indexes launched
– ESI – The Environmental Sustainability Index first published
– First GRI Reports published by
two dozen companies base
don pilot guidelines
– ILO Worst Form of Child Labour
Convention
2000 – UN Global Compact established
– First version of the GRI Guidelines for Sustainability Reporting issued
2000 – UN Millennium Declaration adopted
– ILO – Maternity Protection Convention
2001 – The first World Social Forum held in Porto Alegre. Brazil
– FTSE4GOOD Index Series launched
2002 – World Summit in Sustainable Development (Earth Summit) held in Johannesburg, South Africa
2003 – JSE Socially Responsible Investment (SRI) Index launched (South Africa)
2004 – Stockholm Convention on Persistent Organic Pollutants
2005 – UN Convention Against Corruption enters into force
– Global call for Action against Poverty Campaign (GCAP)
– EU Carbon Emissions trading scheme in effect
– Kyoto Protocol to the UN Framework Convention on Climate Change enters into force
– Bovespa Corporate Sustainability Index launched (Brazil)
– Australian SAM Sustainability Index (AuSSI) launched
2006 – Convention on the Rights of Persons with Disabilities opened for signature
2007 – Intergovernmental Panel on Climate Change (IPCC) 4th Assessment Report states that global
temperature increases likely caused by humans
61345
50373
41722
1995
1999
2006
Source:
UnionofInternationalAssociations,UIAOnlineDatabases:Statistics(Organizations)Online(2008)UnionofInternationalAssociations:
Brusselshttp://www.diversitas.org/db/.LastUpdated:2007.Accessed:10April2008.
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Over 1.3 billion people worldwide currently have access to the internet, with the highest growth in internet use taking place
in Africa, the Middle East and Latin America. http://www.internetworldstats.com/stats.htm. Last updated: 31 December 2007.
Accessed: 4 February 2008.
2
Worldwide subscriptions to cellular phone services have increased from 1 subscription per 100 people in 1994 to 41 in 2006, with
90.9subscriptionsper100peopleindevelopedcountries.http://www.itu.int/ITU-D/ict/statistics/ict/graphs/mobile.jpg.
Last updated: 28 November 2007. Accessed: 4 February 2008.
3
InFebruary2008,3,051NGOsheldconsultativestatusattheUnitedNations,comparedwith724in1992andjust41in1946.
See http://www.un.org/esa/coordination/ngo/. Last updated: 2007. Accessed: 25 February 2008.
4
TheUnitedNationsResearchInstituteforSocialDevelopment(UNRISD)hasidentifiedfivemaincontemporarycivilsociety
movements and campaigns: 1. Campaigns for debt relief; 2. Movement to change international trade rules and barriers; 3. Global
taxation initiative; 4. International anti-corruption movement; 5. Fair trade movement.
5
See for example, SustainAbility, Global Compact, Gearing Up: From corporate responsibility to good governance and scalable solutions,
FirstEdition(2004)Sustainability:London,UKhttp://www.sustainability.com/downloads_public/insight_reports/gearing_up.pdf
Accessed: 15 April 2008
6
The ‘then-current general development model’ can be summarized as a model where natural resources are treated as if they
are unlimited, waste is produced as if the planet can absorb it at the same speed as it is produced, and the efficiency of wealth
distribution mechanisms are not comparable with the efficiency of the wealth concentration mechanisms. Other characteristics are
well described in “Status of the World” (see: http://www.worldwatch.org/).
1
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29
Talk to your ‘Sta
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keholders’!
Talk to whom???
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3
32
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We need a
common language
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3. We need a commo
The goal of this section is to show how the GRI Sustainability reporting process can help prepare an
organization to meet the challenges described at the end of the previous section.
The GRI Sustainability Reporting Guidelines have been developed by hundreds of individuals from
more than 30 countries, from business, academia and NGOs1. GRI’s goal is to create a common
language for all types and sizes of organizations to manage and report on their performance.
It does not matter if they are in Australia or India, South Africa or Japan.2
The contributors to the GRI network do not believe in ‘financial performance’ alone. The effort
to achieve any performance goal even a purely financial one, carries numerous economic,
environmental and social impacts with it. These impacts are important; they affect the world we
live in.
The GRI Guidelines provide guidance for organizations to enable them to understand, discuss,
monitor and communicate their economic, environmental and social impacts. The Guidelines also
explain how organizations can focus and prioritize their goals.3
The GRI reporting process, following the GRI Guidelines, is a process in which an organization:
•
comes to understand the economic, social, and environmental impacts of its activities;
•
enters into dialogue with stakeholders about these impacts;
•
defines the aspects and indicators that are the most important for reflecting its
economic, environmental and social contributions;
•
sets goals;
•
monitors its results; and
•
communicates all of these steps.
To guide organizations through the reporting process, GRI has developed different publications.
An overview of current GRI publications can be found on page 38. To ensure that all the points
listed above are addressed, the GRI reporting process is presented in five steps:4
1.
2.
3.
4.
5.
34
Prepare
Connect
Define
Monitor
Communicate
GRI Learning Series
on language
The GRI Guidelines also set out Principles for the reporting process to help the organization
improve the quality of the information to be published and the quality of the reporting process.
The GRI Reporting Principles are listed in the Annex.
The first step in the reporting process is “Prepare”—the aim here is to promote internal
discussion, particularly at management level. This will lead the management team to think about
the connections between everyday decisions and their general impacts. The organization’s
management team should try to identify the most obvious positive and negative economic,
environmental and social impacts.
Before an organization can define which topics it needs to focus on, it should seek input from its
stakeholders, “Connect”. After this has been done, the organization can start to monitor those
topics and finally communicate its performance. But who are these stakeholders? How should one
talk to them? Why should one talk to them?
‘Stakeholders’ are all groups that affect or are affected by an organization’s activities. Every
organization has them. They are the shareholders, investors (donors), the clients (the associates),
the employees and their families, the local and national governmental representatives, the
suppliers, the neighbors, the opinion makers, etc. The stakeholders are the allies and partners
of your organization. They will help the organization to “Define” what to manage and to report
on. They are the people who can confirm if the positive and negative results identified by the
management team are the ones that really matter. They can also give feedback to an organization
about its reputation, they can help to identify risks and highlight new opportunities—and they all
demand different types of information.
While it is normal practice for a company to communicate with some stakeholder groups on
certain subjects—for example, it talks about financial issues with owners, shareholders, donors or
investors—many companies have little or no communication with other stakeholders. But as an
organization’s activities and impacts go beyond its financial results, the stakeholder groups are
more than just those that are interested in financial performance—though even they are becoming
more interested in the overall performance of organizations, as many crucial risks can result from
bad management of non-financial issues.
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GRI Sustainability Reporting: A common language for a common future
35
A dialogue with Stakeholders does not have to be complex—e-mails, informal meetings over tea
and cakes, and social events can all be used and can be very effective. Nor does an organization
have to talk to all stakeholders at the same time or with the same intensity all the time. The
important point is that dialogue takes place, as stakeholders are an essential source of valuable
feedback.Unfortunately,itoftenhappensthatorganizationsandstakeholdersdonottalkuntil
problems have already arisen, and there is already a degree of tension between the parties.
According to the GRI Guidelines, this input from stakeholders into the process of defining which
topics are material to the reporting process is essential, and if an organization has not included
stakeholders in this process, the sustainability report cannot be considered to be ‘complete’.
After the focus of the sustainability report has been defined and the reasons for the choices are
clear, the organization prepares itself to “Monitor” its performance. GRI indicators were developed
to help the organization to know what to monitor to enable it to keep track of its sustainability
performance.
The GRI multi-stakeholder process also developed “Reporting Principles” to help the organization
to check its monitoring process and obtain high quality information from it. The quality of
information collected will help the organization to better manage, report and “Communicate” its
general performance.
Now you know more about the GRI reporting process, we can return to the list of challenges noted
in section 2 on page 25, and see how the GRI reporting process can help your organization to
address each of them.
1.
“Real and continuing demand for more information about how organizations
are dealing with society’s current challenges”
Before an organization can provide such information, it needs to understand the link between
its everyday decisions and activities and the challenges that society currently faces. The GRI
reporting process will promote this understanding; without it, it is not possible to prepare a
meaningful sustainability report.
2.
36
“Information about positive and negative impacts is disseminated quickly”
UsingarecognizedreportingprocesslikeGRIallowsanorganizationtoplayanactiverolein
this dissemination as it will know its positive and negative impacts. It is important that the
process follow principles to guarantee quality of the information, as inaccurate information
can damage an organization’s reputation. The GRI reporting process offers Reporting
Principles which provide all the necessary elements to help an organization improve the
quality of the information to be published.
GRI Learning Series
3.
“The quantity of issues to be analyzed and managed is increasing”
This means an organization must learn how to prioritize issues. No organization has resources
to manage an infinite list of issues. Prioritization forms the core of the GRI Guidelines. The
“Materiality Principle” was developed specifically to help organizations identify the priority
issues and relies on dialogue with stakeholders to provide fundamental input.
4.
“Products and services which are compatible with the common search for
solutions”
Once an organization has a clear understanding of its positive and negative impacts in
economic, environmental and social issues and engages with different groups, it will be able
to identify opportunities to innovate and improve processes to meet the new demands of
society. So, the GRI reporting process will help the organization to prepare for and take the
opportunity to create new, and improve existing, products and services.
5.
“Local problems require direct and specific solutions”
By listening to local demands as part of the reporting process, the organization will gain a real
sense of the concrete issues which need to be addressed, and understand its role in solving
them, and in preventing future problems.
Through using the GRI reporting process, the organization will gain a better understanding of its
relation to its business context and can better adapt, contribute and take advantage of it.
Sustainability reporting is in everyone’s interest!
Questions
Do you know who your organization’s stakeholders are?
Are you talking to them? How?
Are you listening to them? How?
Do you know how to identify and talk about the main impacts of your organization and its
contribution to shaping the future of the world?
What values are incorporated in your products and services?
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GRI Sustainability Reporting: A common language for a common future
37
1
2
3
4
For a full list of the participants in the GRI Guidelines and Protocols Content Development, see The GRI Sustainability Reporting
Guidelines, p. 41.
The GRI Guidelines have been used by organizations all around the world. GRI does not know the precise number of organizations,
but there is evidence that there are more than 1,000. GRI also knows that large companies have been using the Guidelines, but
more and more small- and medium-sized companies are using them, too. The number of not-for-profit and governmental agencies
using the Guidelines is starting to grow as well.
Detailed explanations about each step of this process can be found in “The GRI Sustainability Report Guidelines” (available as pdf
or printed version—can be downloaded for free from the GRI website: www.globalreporting.org) and in “The GRI sustainability
reporting cycle: a handbook for small and not-so-small businesses” (only available in a printed version, which can be ordered from
the GRI e-shop on the GRI website). Both have been translated into various languages.
These steps are presented in “The GRI sustainability reporting cycle: A handbook for small and not-so-small organizations”.
GRI Publications:
GRI Sustainability Reporting Guidelines
· Indicator Protocols
· Sector Supplements
GRI& Research
& Development
GRI Research
& Development
GRI Research
Development
GRI Research Publications
Topics
Topics
Topics
Topics
Reporting
Practices
Reporting
Practices
Reporting
Practices
Reporting Practices
Tools
Tools
These publications are available, free of charge, for downloading on the GRI website, http://www.globalreporting.org/
Tools
GRI Learning Series
Tools
Starting Points
Pathways
Explorations
The Starting Points and Explorations publications are available for downloading free of charge on the GRI website www.globalreporting.org. The Pathways publications can be purchased from the GRI E-shop.
38
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Annex
Related weblinks:
Agenda 21 - http://www.un.org/esa/sustdev/documents/agenda21/english/agenda21toc.htm
AmnestyInternational–www.amnesty.org
Australian Sam Sustainability Index - www.aussi.net.au
Baldridge National Quality Program - www.quality.nist.gov
Bovespa Corporate Sustainability Index - www.bovespa.com.br/Market/MarketIndexes/ise_i.shtml
Caux Round Table www.cauxroundtable.org
Ceres - www.ceres.org
ConventiononInternationalTradeinEndangeredSpeciesofWildFaunaandFlora–www.cites.org
Dow Jones Sustainability Indexes - www.sustainability-index.com
Eco-managementandAuditScheme(EMAS)–www.emas.org.uk
Environmental Sustainability Index - www.yale.edu/esi
European Foundation for Quality Management - www.efqm.org
Fairtrade Labelling Organizations International - www.fairtrade.net
FoodandAgricultureOrganizationoftheUnitedNations–www.fao.org
ForestStewardshipCouncil–www.fsc.org
FreedomHouse–www.freedomhouse.org
FriendsoftheEarth–www.foe.co.uk
GlobalFootprintNetwork–www.footprintnetwork.org
GlobalReportingInitiative–www.globalreporting.org
Greenpeace–www.greenpeace.org
IntergovernmentalPanelonClimateChange–www.ipcc.ch
InternationalCouncilofChemicalAssociation–www.icca-chem.org
InternationalLabourOrganization–www.ilo.org
InternationalOrganziationforStandardization–www.iso.org
IUCNRedList-www.iucnredlist.org
JohannesburgStockExchangeSriIndex–http://www.jse.co.za/sri/
MarineStewardshipCouncil–www.msc.org
Montreal Protocol - http://ozone.unep.org/Publications/MP_Handbook
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GRI Sustainability Reporting: A common language for a common future
39
OrganizationforEconomicCo-operationandDevelopment–www.oecd.org
OurCommonFuture:ReportoftheWorldCommissiononEnvironmentandDevelopment–
www.un-documents.net/wced-ocf.htm
QFDInstitute–www.qfdi.org
SocialAccountabilityInternational–www.sa-intl.org
TheW.EdwardsDemingInstitute–http://deming.org
TransparencyInternational–www.transparency.org
UniversalDeclarationofHumanRights-www.unhchr.ch/udhr
UnitedNations–www.un.org
UnitedNationsEnvironmentProgramme–www.unep.org
UnitedNationsGlobalCompact–www.unglobalcompact.org
UnitedNationsMillenniumDevelopmentGoals-www.un.org/millenniumgoals
WorldHealthOrganization–www.who.int
WorldwatchInstitute–www.worldwatch.org
WorldWaterCouncil–www.worldwatercouncil.org
WorldWildlifeFund–www.wwf.org
To know more:
The Story of Stuff with Annie Leonard - www.storyofstuff.com
treehugger - www.treehugger.com/gogreen.pho
40
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