Sustainability Reporting 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) ... 

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 ... 

CERES, Global Reporting Initiative - Draft Sustainability Reporting Guidelines, London, 1999. 

Global Reporting Initiative GRI Sustainability reporting guidelines — Reporting principles, standard disclosures 2014 Organisation... 

GRI, 2014. Sustainability Reporting Guidelines — Implementation Manual. Global Reporting Initiative. https //www.globalreporting.org/resourcelibrary/GRIG4-Part2-Implementation-Manual.pdf (accessed October 2014). 

GRI. G4 sustainability reporting guidelines. Amsterdam Global Reporting Initiative 2013. 

GRI-Global Report Initiative. G4 sustainability reporting guidelines — reporting principles and standard disclosures. 2004. 

Global Reporting Initiative. 2000. GRI and the sustainability reporting guidelines. Boston, MA. 

Although Sustainability Report Guidelines 2011GRI-Version 3.1 is the de facto standard for sustainability reporting, safety professionals should be aware that there are others. Examples are The Dow Jones Sustainability Index, the Pacific Sustainability Index, and the B Corporation. Thus, safety professionals should be aware of the guidelines and indices to which attention is being given. 

Social Performance Indicators is a major caption within the Sustainability Reporting Guidelines. A reporting entity is to Provide a precise disclosure on the management approach taken for several subjects, one of which is occupational health and safety. Reporting requirements include ... 

This sentence is taken from the section captioned Maximizing Report Value in the GRI Sustainability Reporting Guidelines. 

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