The document summarizes an introductory workshop on sustainability reporting and the Global Reporting Initiative (GRI) Guidelines. Over 80% of large global companies now report on sustainability, with 70% using the GRI Guidelines. The workshop discusses trends in sustainability reporting such as a growing focus on integrated reporting that combines financial and sustainability information. It also outlines the GRI's activities to continuously improve reporting standards and develop sector-specific guidance. The GRI is working to standardize reporting and help more companies adopt integrated reporting practices by 2020.

1. ACCSR
Introductory Workshop
Victoria Coleman
Focal Point Manager - Australia

2. Who is reporting?
GRI Guidelines are being used in 65
countries
>80% of Global Fortune 250 Over 1350 reports registered in 2009
companies report on
sustainability - 70% use the
GRI
94% of ASX100 companies
now disclose on sustainability
(up from 83% in 2008)
32% of these produce a stand
alone report – more than half
use GRI
© GRI 2010

3. Industry Distribution of GRI Reporters
4%
4%
19%
6%
Commercials & Financial Services
6%
Materials
Industrial
Utilities
Other
7% Construction & Real Estate
16% Non-Profit/Services
Retail & Consumer Staples
Energy
Public Agency
9% Telecommunications
10%
9%
10%
© GRI 2010

4. © GRI 2010 Reporters in Australia

5. Standardized Reporting
Reporting standards and guidelines used by companies
(G250 and N100)
© GRI 2010

6. Why report?

7. Key drivers for reporting (G250)
© GRI 2010

8. Customers & Suppliers are asking for it!
© GRI 2010

9. Government is starting to regulate
Stronger role for regulation to 142 reporting standards, 2/3
ensure a minimum level of mandatory (UNEP/GRI - 30 country study, Carrots
and Sitcks, May 2010)
disclosure and risk prevention.
Majority of 79,000 MNE’s still do
Emerging combination of not disclose
(complementary) voluntary and
mandatory approaches Edelman trust barometer 2009 +
2010:
Trend towards integration – #1 issue = transparency
one report on corporate public looks for governments
to intervene on transparency
governance, financials and
sustainability. Commissioner Barnier in London
31/3: ‘ Self-regulation has failed’
© GRI 2010

10. Investors are paying attention
Findings: Source: Bloomberg
Companies that focused on sustainability
outperformed peers by 15% during the financial crisis
Source: AT Kearney – Feb. 2009
© GRI 2010

11. Key Trend: Integrated Reporting
Companies issuing integrated reports:
© GRI 2010
11

12. Looking forward: GRI Propositions
By 2015 all large and medium-sized companies in OECD countries
and fast-growing emerging economies should be required to report
publicly on their ESG performance, or if they don’t, explain why.
Standardized integrated reporting should be defined, tested and
adopted by 2020.
Should GRI develop the G4 Guidelines to update best practice
guidance on ESG reporting and to help companies and information
users to gain experience with integrated reporting in preparation for
an international integrated reporting standard?
© GRI 2010

13. Latest Activities from GRI
Announcements
GRI Joins the International Integrated Reporting Committee
UNGC – GRI Partnership
2010 Carrots and Sticks Report Launched
The Transparent Economy Six tigers stalk the global recovery—and
how to tame them Report Launched
© GRI 2010

14. Sustainability Reporting Framework
continuous improvement projects
Newly Launched Sector Supplements G3 Updates underway
Report Content and Materiality
Food Processing Sector Supplement (A+ Supply Chain
by31 December 2011) National Annex – Brazil
Sector Supplements underway
NGO Sector Supplement (A+ by 31 Oil & Gas
December 2011) Airports
Media
Public Comment Periods - Open Now Sector Supplements finalised
Guidelines: G3.1 - Human Rights, Financial Services
Community and Gender – comments due by Electric Utilities
Mining & Minerals
23 August 2010.
Pilot SS – Available for use
Construction and Real Estate – comments Apparel and Footwear - Pilot only
Automotive - Pilot only
due by 30 June 2010. Logistics & Transport - Pilot only
Public Agency - Pilot only
Event Organizers Sector Supplement Telecommunications - Pilot only
comments due by 3 August 2010.
© GRI 2010

15. GRI in Australia
GRI Governance Networking
Facilitate Australian organisations Facilitate the meeting of GRI report
involvement in GRI activities writers and report users
GRI Board Networking events – OS
Stakeholder Council Seminars
Sector Supplement Working Groups International conference delegation
Coordinated PCP Responses International exchange programs
Learning & development Engagement & Advocacy
Introductory workshops (1/2 day) Government
Webinars Investors
Sector Supplement briefings Industry
Certified training (w/ partners) (2 day) NGOs
Focus Groups Supply chains
Updates / briefings
© GRI 2010

16. Thank you
To keep up to date on all things GRI,
drop me an email:
Victoria Coleman
Global Reporting Initiative
www.globalreporting.org
coleman@globalreporting.org
02 9909 5777