Reports sustainability, guidelines

Public reporting to the broader commimity through Sustainability Reporting Guidelines... 

Of the three categories of sustainability performance measurement, the social area may be the most difficult to address. Where financial and environmental indicators lend themselves easily to quantitative performance measurement, many of the social issues that are the subject of performance measurement are not easily quantifiable (GRI, 2002). Social indicators must often rely on qualitative measures of the organization s operations. This is an area where further research will be needed. An example of the core social indicators and metrics from GRI s Sustainability Reporting Guidelines is illustrative of this difficulty ... 

The GRI Core Indicators are defined in a hierarchy of category (highest level), aspect, and indicator (the most detailed level). The detail of the indicators for each of the listed aspects may be found in GRI s 2002 Sustainability Reporting Guidelines (GRI, 2002). 

Is There a Professional Certification for Sustainability Auditors There currently is no accredited, professional certification scheme specific to sustainability auditors. In the United States, the Board of Environmental, Health and Safety Auditor Certifications (BEAC)31 offers a Management Systems Certified Professional Environmental Auditor (CPEA) certification. This certification is not specific to sustainability, but does include the GRI Sustainability Reporting Guidelines in its exam for the Management Systems CPEA certification (BEAC, 2004). 

There is also voluntary guidance that has been issued with respect to the desirable attributes for a sustainability assurance provider (auditor). In GRI s Sustainability Reporting Guidelines, a number of issues are recommended for consideration by organizations as they select their assurance provider (GRI, 2002) ... 

In an effort to improve the consistency, credibility, and comparability of sustainability reports, the Global Reporting Initiative (GRI) has been working since 1997 to develop a set of widely-accepted principles and guidelines for sustainability... 

Global Reporting Initiative, Sustainability Reporting Guidelines 2002, 2002. Available at http //www.globalreporting.org/guidelines/2002.asp, March 5, 2004. 

Global Reporting Initiative (GRI) Sustainability Reporting Guidelines set a globally applicable framework for reporting the economic, environmental, and social dimensions of an organization s activities, products, and services. 

The GRI s Sustainability Reporting Guidelines encompass the three linked elements of sustainability as they apply to an organisation ... 

The move by the CEFIC to issue environmental reporting guidelines should help address many of these shortcomings. At the same time, attention should be given to the universal standard for sustainable reporting issued by the CERES in June 2000 and the work of the ISO in the area of environmental performance standards. Such moves could lead to a number of benefits, in particular ... 

Signing of UNEP statement on the environment and development Cadbury code on corporate governance The fifth European action programme covering sustainability CEFIC publishes the first issue of Guidelines on Environmental Reporting for the European Chemical Industry ... 

Bearing in mind the coverage to be achieved by the CER to fulfil the requirements of the main guidelines, an environmental report needs to be more than just a page or two to acquire some degree of credibility with the readers. The UNEP/SustainAbility surveys state that a report must be at least three pages in length to qualify as a CER. 

Since the early 1990s, many business, environmental, governmental and accounting organisations have launched guidelines to promote one or more aspects of environmental and sustainability reporting. These have originated mainly from the USA and Europe, and vary considerably in their approach, depth and criteria. 

Examination of assertions the verifier confirms that in its opinion the report is based on the guidelines section of the GRI draft guidelines, and that the eco-efficiency indicators were identified, defined and calculated in accordance with the Eco-efficiency concept of the World Business Council for Sustainable Development . 

Until just recently, there has been no universal standard for environmental reporting. However, in March 1999, the CERES, one of the major guideline providers, in partnership with the UNEP, launched the first draft of a universal standard at a London conference, Toward a Common Framework for Corporate Sustainability Reporting . 

---