Sustainability Reporting
Sustainability Reporting / GRI
Elaboration
within the seminar “International Sustainability Management”
Faculty II - Informatics, Economic and Legal Sciences
Department of Business Administration and Education
Ecological Economics
Lecturers:
Prof. Dr. Bernd Siebenhüner
Meike Bukowski, M.A.
Dipl.-Soz.Wiss. David Sichert
Written by:
Submission date: 30th March 2012
Contents
Contents
List of Figures
II
List of Abbreviations
II
1 Introduction
1
2 Sustainability Reporting
2.1 Definition . . . . . . .
2.2 Purposes of Reporting
2.3 History of Reporting .
2.4 Forms . . . . . . . . .
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3 Global Reporting Initiative (GRI)
3.1 The Development of GRI . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.2 GRI Reporting Guidelines . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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4 Quality of Sustainability Reports
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5 Facts & Figures
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6 Mandatory and Voluntary Sustainability Reporting
6.1 Concepts of Voluntary and Mandatory Sustainability Reporting . . . . . . .
6.2 Advantages and Disadvantages of Voluntary and Mandatory Reporting . . .
6.3 The Combination of both Approaches . . . . . . . . . . . . . . . . . . . . .
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7 Conclusion and Outlook
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References
III
I
List of Figures
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2
3
4
5
6
Reporting drivers of G250 Companies . . . . . . . . . . . . .
Timeline of reporting . . . . . . . . . . . . . . . . . . . . . . .
Regional distribution of 2010 GRI reports . . . . . . . . . . .
Externally assured GRI
Elaboration
within the seminar “International Sustainability Management”
Faculty II - Informatics, Economic and Legal Sciences
Department of Business Administration and Education
Ecological Economics
Lecturers:
Prof. Dr. Bernd Siebenhüner
Meike Bukowski, M.A.
Dipl.-Soz.Wiss. David Sichert
Written by:
Submission date: 30th March 2012
Contents
Contents
List of Figures
II
List of Abbreviations
II
1 Introduction
1
2 Sustainability Reporting
2.1 Definition . . . . . . .
2.2 Purposes of Reporting
2.3 History of Reporting .
2.4 Forms . . . . . . . . .
.
.
.
.
2
2
2
4
6
3 Global Reporting Initiative (GRI)
3.1 The Development of GRI . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.2 GRI Reporting Guidelines . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
7
9
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4 Quality of Sustainability Reports
11
5 Facts & Figures
14
6 Mandatory and Voluntary Sustainability Reporting
6.1 Concepts of Voluntary and Mandatory Sustainability Reporting . . . . . . .
6.2 Advantages and Disadvantages of Voluntary and Mandatory Reporting . . .
6.3 The Combination of both Approaches . . . . . . . . . . . . . . . . . . . . .
16
17
18
21
7 Conclusion and Outlook
22
References
III
I
List of Figures
1
2
3
4
5
6
Reporting drivers of G250 Companies . . . . . . . . . . . . .
Timeline of reporting . . . . . . . . . . . . . . . . . . . . . . .
Regional distribution of 2010 GRI reports . . . . . . . . . . .
Externally assured GRI
References: UNEP et al. (2010), ‘Carrots and Sticks - Promoting Transparency and Sustainability: An update on trends in Voluntary and Mandatory Approaches to Sustainability ReportingCarrots and Sticks - Promoting Transparency and Sustainability: An update UNEP & KPMG (2006), ‘Carrots and Sticks for Starters: Current trends and approaches in Voluntary and Mandatory Standards for Sustainability Reporting’. URL: http://www.unep.fr/scp/gri/pdf/CarrotsSticks.pdf (accessed 2012-0227) VII