Searching through internet it was quite overwhelming of the various sustainability reports and how are they all so different in contents. Finally I found that they are guidelines that companies can follow when putting together this report.
According to GRI a Sustainability reporting is the practice of measuring,
disclosing, and being accountable to internal and
external stakeholders for organisational performance
towards the goal of sustainable development. For many companies a sustainability report provides a balanced
and reasonable representation of the sustainability
performance of an organisation – including
both positive and negative contributions.
GRI provides a reporting framework of what companies need to include in their sustainability reports.
The GRI Reporting Framework is intended to serve
as a generally accepted framework for reporting on
an organisation’s economic, environmental, and social
performance. It is designed for use by organisations of
any size, sector, or location. It takes into account the
practical considerations faced by a diverse range of
organisations – from small enterprises to those with
extensive and geographically dispersed operations
This framework is divided into two parts:
Part 1: Reporting principles and guidance
Part 2: Standard disclosures
For further info on GRI Reporting Framework:
https://www.globalreporting.org/resourcelibrary/G3.1-Guidelines-Incl-Technical-Protocol.pdf
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