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Sustainability
  Reporting

Which way?
Stakeholder City


Technology Territory




                       Harmonization Hills
Don’t ask:
“Should we report?”
Denmark
2009
            96% success rate
       Report or Explain
2011
  -          GRI objective
2015
Ask:
"How should we
   report?”
GRI County

              G3
             G3.1
              G4
       Technical Protocol
      Sector Supplements
GRI County

  G3: 2006, Profile Disclosures,
  DMA, Performance indicators EC,
  EN, HR, SO, LA, PR,

     G3.1: 2011, adds content
     related to Human Rights and
     Gender Equality.
GRI County

  G4: 2013, improves content
  (governance, assurance, scope,
  harmonizaiton, Application Levels) and
  scalability (formats, technology,
  integration)
         Technical Protocol: guidance on
         how to define the content of a
         sustainability report (materiality)
GRI County

  Sector Supplements:

         5 in final version
         4 in pilot version
         4 in development
Integration Beach



     The New Promise
     www.theiirc.org
     Investor led
     What is it exactly?
Regulationville
Technology Territory




   • GRI Approved Software
   • XBRL
   • ESG data to terminals
Harmonization Hills


                      OECD

    GRI     IIRC       IFC
              Global Compact
   Earth Charter
            ISO 26000
San Social Media

            • Online reports
                 OECD
            • Multimedia reports
   GRI     IIRCEngaging through
            •           IFC
              Global Compact
                reports
  Earth Charter Social media leverage
            •
           ISO 26000
San Social Media


                   OECD

   GRI     IIRC       IFC
             Global Compact
  Earth Charter
           ISO 26000
Strategy Springs


   From:        OECD
   “Sustainability Strategy”
          IIRC         IFC
  GRI
   To:      Global Compact
 Earth Charter Strategy which is
    “Corporate
          ISO 26000
   Sustainable”
We didn’t ask:
              OECD
         IIRC
 GRI“Should we      IFC
           Global Compact
       report?”
Earth Charter
        ISO 26000
OECD
         IIRC
   We reported!
 GRI                IFC
           Global Compact
Earth Charter
         ISO 26000
OECD

 GRI     IIRC       IFC
           Global Compact
Earth Charter
Number of sustainability
              reports published in Israel



                            18
                            OECD

        GRI          IIRC            12
                                   IFC
                 8
  2
        4                                    4

2006   2007 2008 2009 2010                  2011
How are you
               reporting?
   Stakeholder City
                          OECD
                   IIRC
Technology Territory
     GRI                          IFC




                           Harmonization Hills
Thank you!
               OECD
        IIRC
GRI   Elaine Cohen IFC
    Beyond Business
  elainec@b-yond.biz
  www.b-yond.biz/en

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Sustainability Reporting

  • 4. Denmark 2009 96% success rate Report or Explain 2011 - GRI objective 2015
  • 5. Ask: "How should we report?”
  • 6. GRI County G3 G3.1 G4 Technical Protocol Sector Supplements
  • 7. GRI County G3: 2006, Profile Disclosures, DMA, Performance indicators EC, EN, HR, SO, LA, PR, G3.1: 2011, adds content related to Human Rights and Gender Equality.
  • 8. GRI County G4: 2013, improves content (governance, assurance, scope, harmonizaiton, Application Levels) and scalability (formats, technology, integration) Technical Protocol: guidance on how to define the content of a sustainability report (materiality)
  • 9. GRI County Sector Supplements: 5 in final version 4 in pilot version 4 in development
  • 10. Integration Beach The New Promise www.theiirc.org Investor led What is it exactly?
  • 12. Technology Territory • GRI Approved Software • XBRL • ESG data to terminals
  • 13. Harmonization Hills OECD GRI IIRC IFC Global Compact Earth Charter ISO 26000
  • 14. San Social Media • Online reports OECD • Multimedia reports GRI IIRCEngaging through • IFC Global Compact reports Earth Charter Social media leverage • ISO 26000
  • 15. San Social Media OECD GRI IIRC IFC Global Compact Earth Charter ISO 26000
  • 16. Strategy Springs From: OECD “Sustainability Strategy” IIRC IFC GRI To: Global Compact Earth Charter Strategy which is “Corporate ISO 26000 Sustainable”
  • 17. We didn’t ask: OECD IIRC GRI“Should we IFC Global Compact report?” Earth Charter ISO 26000
  • 18. OECD IIRC We reported! GRI IFC Global Compact Earth Charter ISO 26000
  • 19. OECD GRI IIRC IFC Global Compact Earth Charter
  • 20. Number of sustainability reports published in Israel 18 OECD GRI IIRC 12 IFC 8 2 4 4 2006 2007 2008 2009 2010 2011
  • 21. How are you reporting? Stakeholder City OECD IIRC Technology Territory GRI IFC Harmonization Hills
  • 22. Thank you! OECD IIRC GRI Elaine Cohen IFC Beyond Business elainec@b-yond.biz www.b-yond.biz/en