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Why GRI G4 Will Trigger New Directions In Sustainability Reporting (Webinar)

Date: 30 May 2013

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Executive Summary

Why GRI G4 Will Trigger New Directions In Sustainability Reporting (Webinar)In May 2013, the Global Reporting Initiative (GRI) launches the G4 guidance for voluntary sustainability reporting – the first full update in the framework used for seven years by more than 5,000 firms. At the same time stock exchanges around the world are implementing guidelines agreed at Rio+20, a handful of governments have imposed new mandatory GHG and LCA reporting rules, and the accounting profession continues to push the International Integrated Reporting Council (IIRC) as well as the more recently launched Sustainability Accounting Standards Board (SASB).

Faced with this flurry of activity, what are the new best practices for sustainability reporting? How should heads of sustainability link mandatory reporting, voluntary frameworks and financial reporting? Based on multiple Verdantix benchmarks covering stock exchanges, responsible supply chain assessments and our global survey of 250 heads of sustainability, this webinar helps heads of sustainability to chart out the best practices for sustainability reporting in a post GRI G4 world.  

TABLE OF CONTENTS

What Does Corporate Sustainability Reporting Look Like Today? 

First CSR Reports Tell Us About Corporate Good Deeds
Pressure On Businesses Has Resulted In Explosion Of Sustainability Reporting 
Sustainability Reporting Has Gone Global
Government And Stock Exchanges Are Ramping Up Rules & Regulations Around Sustainability Disclosure
In The Last 12 Months Major Stock Exchanges Upgraded Guidance On Reporting Requirements
Despite The Rhetoric, Reporting Remains Voluntary
High Impact Sectors Place More Importance On Improving Reporting
EMEA More Mature On Sustainability Reporting
Despite Policies And Frameworks, Two Archetypes Of Sustainability Report Dominate
Even Within High-Impact Sectors There Are Vastly Different Approaches To Reporting
Non-Financial Reporting Frameworks Are In Flux Trying To Tackle This Lack Of Materiality

How Will GRI G4 Change Reporting?

G4 Is The First Significant Revamp Of GRI Framework In Seven Years
Materiality Is The Big Change In The Fourth Generation GRI Framework
GRI G3.1 To G4: Changes In A Nutshell
What Do I Have To Report?
How Do I Determine Material Aspects? 

Why Will Materiality Trigger New Directions In Reporting?

For Businesses, True Materiality In Non-Financial Reporting Is A Daunting Prospect
Materiality And Increasing Pressure Shift Reporting To A Risk Management Activity
G4 Is A Break From The Voluntary Disclosures Of The Past To Material Reporting And Reflects The Shift From Reputation To Risk
Only Companies With Software, Assurance And A Strong Team Should Start Moving To G4 
Pioneers Are Already Moving To Proactive Quarterly Sustainability Updates
Financial Risks Of Weak Non-Financial Reporting Are Increasing 
Sustainability Disclosures Are Moving From Voluntary Reporting To Mandatory Disclosures Via Materiality Assessments