Reporting guide a
CREATE YOUR SUSTAINABLE DEVELOPMENT REPORT
stakeholders for organizational performance towards the goal
WHAT IS A SUSTAINABLE
of sustainable development.
DEVELOPMENT REPORT?
Sustainability reports based on the GRI Reporting Framework disclose outcomes and results that occurred within the
“‘Sustainability
reporting’
is
a
broad
term
considered
reporting
period
in
the
context
of
the
organization’s
synonymous with others used to describe reporting on
commitments, strategy, and management approach. Reports
economic,
can be used for the following purposes, among others:
environmental,
sustainability
report
should
and
social
provide
impacts
a
[..].
balanced
A
and
reasonable representation of the sustainability performance of a reporting organization – including both positive and negative contributions.” GRI
• Benchmarking and assessing sustainability performance with respect to laws, norms, codes, performance standards, and voluntary initiatives; • Demonstrating how the organization influences and is influenced by expectations about sustainable development;
WHY CREATING ONE?
and
"A report, environmental or otherwise, contributes in creating a company's image and differentiates it from competitors.” Lesourd, J. & Schilizzi Regarding GRI guidelines: “Sustainability
reporting
is
the
practice
of
measuring,
disclosing, and being accountable to internal and external
• Comparing performance within an organization and between different organizations over time”. GRI
WHO WILL READ IT?
For this purpose, be realistic; explain your assets but also your weaknesses.
All your stakeholders must have access to it and read about
Understanding – The document has to be clearly understanding by all stakeholders thanks to a common
your activities.
vocabulary.
This implies you already made a cartography of your shareholders (suggested in Best Practice GOV1). Thus, you can explain your relation with which one in the report and involve them in your performance process.
WHICH FORM? You have to define yourself the lay out and the conditions of the report publication: Frequency – used to be once a year Length – regarding the size of the company and your maturity in sustainable field. Accessibility – the widest accessibility is the best, so broadcasting it on the Internet is recommended. Credibility – to be useful, the report has to be credible.
HOW USING OUR TOOLS The perception barometer will show your point of view on CSR: if you have predispositions or you need to be convinced for example. This information can be an introduction of your first report. Once you have done this, the self-assessment put in words your
position
in
term
of
actions
for
the
sustainable
development. From this starting point – you can use for each part of the reporting – you will fix yourself the finish point you want to reach – that you have also to explain on the reporting. You can base your answers on downloading supporting documents (they will remain confidential).
If you cannot go through a certification, you could at
To complete this analysis, you have to establish priorities
least use lots of examples, precise and sourced data or
amongst various aspects. This will build your strategy, the one
shareholders testimonies.
you will put in the reporting document.
LAY OUT EXAMPLE
3. Expectations for the following years due to market information (except confidential previsions if you try to
I.
enter new markets, for example).
Generalities Presentation of: the company activities, key data and key
IV.
moments.
1. Presentation and explanation of most relevant data regarding your activity: about water, soils and
II. Governance
energy. 2. The impact of the activity on the environment.
1. Message from the director about the vision, mission
3. Explanation of your best practices, your weaknesses
and values of the company.
and what you plan to do better next year.
2. Description of the stakeholders, identification of major stakes. 3. Explanation
about
the
process
of
sustainable
development and the reporting: transparency.
III.
Environment
Economics 1. Presentation and explanation of most relevant data of the past year like: turnover, benefits, investments 2. The impact of the activity on the local economy.
V.
Social 1. Presentation and explanation of most relevant data regarding your activity: number of employees by kind of population (gender, age, education level‌), trade union/staff representative, security‌ 2. The impact of the activity on the society. 3. Explanation of your best practices, your weaknesses and what you plan to do better next year.
VI. Conclusion 1. Summary of key indicators used for the reporting. 2. Thanks to stakeholders. 3. Opening on the company outlooks.
Sources Pass ace reporting guide, 2012 Colibri reporting guide 2012
Lesourd, J. et Schilizzi, S. (2002). The environment in corporate management: new directions and economic insights.
Jacques Igalens (2004). Comment évaluer les rapports de développement
durable? Revue
Gestion, vol. 30, n° 152, p. 151.
GRI sustainability guidelines ISO 26000 norm
Française
de
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