GRI Linkage Document For EU Sustainability Mandate Released! Linkage Documents Can Help Cure Some “Survey Fatigue”

By Louis D Coppola @ G&A Institute..

Do you have “survey fatigue” from all the various sustainability reporting frameworks?  Well.. GRI Linkage Documents may be the answer to your prayers.

A while back you may have read my earlier blog posts as we were monitoring the developments of the new EU directive for Non-Financial and Diversity Disclosure.  As most of you know by now the Directive entered into force in December 2014.  The directive will impact over 6,000 large public enterprises that operate in the European Union and mandate them to report on certain sustainability matters.

You can read some frequently asked questions about the directive here.

https   www.globalreporting.org resourcelibrary GRI_G4_EU Directive_Linkage.pdf

The good news today is that GRI has released a “linkage document” which links the GRI G4 indicators to the specific requirements of the EU directive.  This document is the latest addition of these very useful linkage documents created by GRI.

For those of you who are worrying about “survey fatigue” or the growing number of sustainability reporting / data collection organizations that you must reply to – you should be aware of these linkage documents.  In a nutshell these linkage documents allow a GRI reporter to utilize their GRI report and content index to disclose to several major important reporting organizations with only one report.

The linkage documents currently include guidance for using GRI reports as one stop report to respond to several important reporting organizations / frameworks like ISO 26000, Carbon Disclosure Project (CDP), United Nations Global Compact (UNGC), IFC Sustainability Performance Standards, The Earth Charter, and now the new EU Directive for Non-Financial and Diversity Disclosure.

Imagine that! – You can use your GRI report to help respond to all of these important sustainability groups at once.  Another reason why you should be reporting using the GRI framework.  The globally recognized (over 6,000 companies utilizing GRI) de-facto standardized format of disclosure that you have when reporting using the GRI framework allows for these types of alignment / synchronization, and can help you to answer more important stakeholders information requests, with less time invested, more accuracy and more efficiency.

As an example of how this would work take a look at the GRI Content index for ArcellorMittal where they use one index for UNGC and GRI here.

Another example is GAP where they have combined GRI, UNGC, and CDP into one GRI index here.

You can see all the GRI linkage documents listed here.

You can access the announcement and the new EU linkage document here.

If you have any questions please contact me (lcoppola AT ga-institute.com) and let me know – about this or any other sustainability topics.  Think of G&A Institute as your sustainability think tank.  Over the past ten years we have designed research, systems and services to help you get more out of your sustainability efforts, and I would be very excited to tell you more about how we can help.

 

 

 

 

Top 10 GRI Sustainability Aspects for the Water Utilities Sector

Sustainability – What Matters in the Water Utilities Sector? 

35-water-utilitiesRecent research conducted by the Governance & Accountability Institute attempts to answer important questions for company managements in the Water Utilities Sector, by examining the disclosure practices of 7 global peer organizations publishing GRI reports in the sector.

The top 10 Global Reporting Initiative (GRI) aspects that were determined to be material by the managements of reporting organizations in the Water Utilities Sector are:

  1. Water
  2. Customer Privacy
  3. Assessment
  4. Remediation
  5. Local Communities
  6. Indigenous Rights
  7. Customer Health and Safety
  8. Public Policy
  9. Products and Services
  10. Product and Service Labeling

Results:  The complimentary report examining 35 sectors including top 10 GRI aspects, and top/bottom 10 GRI performance indicators can be downloaded here:
www.ga-institute.com/sustainability-what-matters

The full rankings for all 84 GRI performance indicators and all 37 GRI Aspects for each of the 35 sectors examined are available for purchase at:
www.ga-institute.com/getall84

Organizations included in the Water Utilities Sector study are:

Energie Wasser Bern (EWB), Evraziyskiy, Hua Yan Water, Manila Water Company, Rosvodokanal, The Macao Water Supply Co Ltd, Xylem

About G&A Institute (www.ga-institute.com)
G&A Institute is a New York-based, private sector company providing sustainability-focused services and resources to corporate and investment community clients, including: Issue Counseling & Sustainability Strategies; Sustainability Reporting; Materiality Assessments; Stakeholder Engagement; Benchmarking; Investor Relations; Communications; Coaching, Team Building & Training;  Issues Monitoring & Customized Research; Third Party Recognitions.  G&A is the exclusive Data Partner for the GRI in the United States of America, the United Kingdom and the Republic of Ireland.

Editors
On the G&A Institute web site there is additional information available on the Fact Sheet: What Matters Project (www.ga-institute.com/research-reports/sustainability-what-matters/fact-sheet).  The resulting “most important” to “least important” ranking for the 35 sectors is available to media on a case-by-case basis please contact:  Peter Hamilton (phamilton@ga-institute.com)

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Top 10 GRI Sustainability Aspects for the Waste Management Sector

Sustainability – What Matters in the Waste Management Sector? 

34-waste-managementRecent research conducted by the Governance & Accountability Institute attempts to answer important questions for company managements in the Waste Management Sector, by examining the disclosure practices of 15 global peer organizations publishing GRI reports in the sector.

The top 10 Global Reporting Initiative (GRI) aspects that were determined to be material by the managements of reporting organizations in the Waste Management Sector are:

  1. Materials
  2. Overall (Environmental)
  3. Transport
  4. Diversity and Equal Opportunity
  5. Energy
  6. Local Communities
  7. Biodiversity
  8. Non-Discrimination
  9. Employment
  10. Freedom of Association and Collective Bargaining

Results:  The complimentary report examining 35 sectors including top 10 GRI aspects, and top/bottom 10 GRI performance indicators can be downloaded here:
www.ga-institute.com/sustainability-what-matters

The full rankings for all 84 GRI performance indicators and all 37 GRI Aspects for each of the 35 sectors examined are available for purchase at:
www.ga-institute.com/getall84

Organizations included in the Waste Management Sector study are:

AGR, ARA Altstoff Recycling Austria, Beelen, CESPA, FCC Division de Medio Ambiente, Lipor, Pavoni, Reclay Group, Saubermacher Dienstleistungs AG, Shanks Group plc, SIGRE, TERSA, TRATOLIXO, Van Gansewinkel Group, Waste Management

About G&A Institute (www.ga-institute.com)
G&A Institute is a New York-based, private sector company providing sustainability-focused services and resources to corporate and investment community clients, including: Issue Counseling & Sustainability Strategies; Sustainability Reporting; Materiality Assessments; Stakeholder Engagement; Benchmarking; Investor Relations; Communications; Coaching, Team Building & Training;  Issues Monitoring & Customized Research; Third Party Recognitions.  G&A is the exclusive Data Partner for the GRI in the United States of America, the United Kingdom and the Republic of Ireland.

Editors
On the G&A Institute web site there is additional information available on the Fact Sheet: What Matters Project (www.ga-institute.com/research-reports/sustainability-what-matters/fact-sheet).  The resulting “most important” to “least important” ranking for the 35 sectors is available to media on a case-by-case basis please contact:  Peter Hamilton (phamilton@ga-institute.com).

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Top 10 GRI Sustainability Aspects for the Universities Sector

Sustainability – What Matters in the Universities Sector? 

33-universitiesRecent research conducted by the Governance & Accountability Institute attempts to answer important questions for company managements in the Universities Sector, by examining the disclosure practices of 5 global peer organizations publishing GRI reports in the sector.

The top 10 Global Reporting Initiative (GRI) aspects that were determined to be material by the managements of reporting organizations in the Universities Sector are:

  1. Equal Remuneration for Women and Men
  2. Customer Privacy
  3. Materials
  4. Product and Service Labeling
  5. Marketing Communications
  6. Freedom of Association and Collective Bargaining
  7. Market Presence
  8. Transport
  9. Diversity and Equal Opportunity
  10. Biodiversity

Results:  The complimentary report examining 35 sectors including top 10 GRI aspects, and top/bottom 10 GRI performance indicators can be downloaded here:
www.ga-institute.com/sustainability-what-matters

The full rankings for all 84 GRI performance indicators and all 37 GRI Aspects for each of the 35 sectors examined are available for purchase at:
www.ga-institute.com/getall84

Organizations included in the Universities Sector study are:

Ball State University, La Trobe University, Leuphana University of Lueneburg, Universidad Internacional de Andalucía (UNIA), University of Calgary

About G&A Institute (www.ga-institute.com)
G&A Institute is a New York-based, private sector company providing sustainability-focused services and resources to corporate and investment community clients, including: Issue Counseling & Sustainability Strategies; Sustainability Reporting; Materiality Assessments; Stakeholder Engagement; Benchmarking; Investor Relations; Communications; Coaching, Team Building & Training;  Issues Monitoring & Customized Research; Third Party Recognitions.  G&A is the exclusive Data Partner for the GRI in the United States of America, the United Kingdom and the Republic of Ireland.

Editors
On the G&A Institute web site there is additional information available on the Fact Sheet: What Matters Project (www.ga-institute.com/research-reports/sustainability-what-matters/fact-sheet).  The resulting “most important” to “least important” ranking for the 35 sectors is available to media on a case-by-case basis please contact:  Peter Hamilton (phamilton@ga-institute.com).

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Top 10 GRI Sustainability Aspects for the Travel & Tourism Sector

Sustainability – What Matters in the Travel & Tourism Sector? 

32-tourismRecent research conducted by the Governance & Accountability Institute attempts to answer important questions for company managements in the Travel & Tourism Sector, by examining the disclosure practices of 15 global peer organizations publishing GRI reports in the sector.

The top 10 Global Reporting Initiative (GRI) aspects that were determined to be material by the managements of reporting organizations in the Travel & Tourism Sector are:

  1. Customer Privacy
  2. Security Practices
  3. Non-Discrimination
  4. Indigenous Rights
  5. Public Policy
  6. Child Labor
  7. Labor/Management Relations
  8. Remediation
  9. Compliance
  10. Customer Health and Safety

Results:  The complimentary report examining 35 sectors including top 10 GRI aspects, and top/bottom 10 GRI performance indicators can be downloaded here:
www.ga-institute.com/sustainability-what-matters

The full rankings for all 84 GRI performance indicators and all 37 GRI Aspects for each of the 35 sectors examined are available for purchase at:
www.ga-institute.com/getall84

Organizations included in the Travel & Tourism Sector study are:

AIDA Cruises, Caesars Entertainment, Hyatt International, Kungliga Dramatiska Teatern, Marriott International, MCI, NH Hoteles, P&O Cruises Australia, Rezidor Hotel Group, Sol Meliá, Studiosus Reisen, The HSH Group, Thomas Cook Group, TUI AG, Unimed Campinas

About G&A Institute (www.ga-institute.com)
G&A Institute is a New York-based, private sector company providing sustainability-focused services and resources to corporate and investment community clients, including: Issue Counseling & Sustainability Strategies; Sustainability Reporting; Materiality Assessments; Stakeholder Engagement; Benchmarking; Investor Relations; Communications; Coaching, Team Building & Training;  Issues Monitoring & Customized Research; Third Party Recognitions.  G&A is the exclusive Data Partner for the GRI in the United States of America, the United Kingdom and the Republic of Ireland.

Editors
On the G&A Institute web site there is additional information available on the Fact Sheet: What Matters Project (www.ga-institute.com/research-reports/sustainability-what-matters/fact-sheet).  The resulting “most important” to “least important” ranking for the 35 sectors is available to media on a case-by-case basis please contact:  Peter Hamilton (phamilton@ga-institute.com).

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Top 10 GRI Sustainability Aspects for the Tobacco Sector

Sustainability – What Matters in the Tobacco Sector? 

31-tobaccoRecent research conducted by the Governance & Accountability Institute attempts to answer important questions for company managements in the Tobacco Sector, by examining the disclosure practices of 5 global peer organizations publishing GRI reports in the sector.

The top 10 Global Reporting Initiative (GRI) aspects that were determined to be material by the managements of reporting organizations in the Tobacco Sector are:

  1. Marketing Communications
  2. Water
  3. Materials
  4. Child Labor
  5. Overall (Environmental)
  6. Anti-Competitive Behavior
  7. Corruption
  8. Product and Service Labeling
  9. Customer Privacy
  10. Public Policy

Results:  The complimentary report examining 35 sectors including top 10 GRI aspects, and top/bottom 10 GRI performance indicators can be downloaded here:
www.ga-institute.com/sustainability-what-matters

The full rankings for all 84 GRI performance indicators and all 37 GRI Aspects for each of the 35 sectors examined are available for purchase at:
www.ga-institute.com/getall84

Organizations included in the Tobacco Sector study are:

British American Tobacco (Holdings), British American Tobacco Korea, Imperial Tobacco, KT&G, Swedish Match

About G&A Institute (www.ga-institute.com)
G&A Institute is a New York-based, private sector company providing sustainability-focused services and resources to corporate and investment community clients, including: Issue Counseling & Sustainability Strategies; Sustainability Reporting; Materiality Assessments; Stakeholder Engagement; Benchmarking; Investor Relations; Communications; Coaching, Team Building & Training;  Issues Monitoring & Customized Research; Third Party Recognitions.  G&A is the exclusive Data Partner for the GRI in the United States of America, the United Kingdom and the Republic of Ireland.

Editors
On the G&A Institute web site there is additional information available on the Fact Sheet: What Matters Project (www.ga-institute.com/research-reports/sustainability-what-matters/fact-sheet).  The resulting “most important” to “least important” ranking for the 35 sectors is available to media on a case-by-case basis please contact:  Peter Hamilton (phamilton@ga-institute.com)

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Top 10 GRI Sustainability Aspects for the Textiles & Apparel Sector

Sustainability – What Matters in the Textiles & Apparel Sector? 

30-textiles-and-apparel

Recent research conducted by the Governance & Accountability Institute attempts to answer important questions for company managements in the Textiles & Apparel Sector, by examining the disclosure practices of 12 global peer organizations publishing GRI reports in the sector.

The top 10 Global Reporting Initiative (GRI) aspects that were determined to be material by the managements of reporting organizations in the Textiles & Apparel Sector are:

  1. Transport
  2. Prevention of Forced and Compulsory Labor
  3. Child Labor
  4. Investment and Procurement Practices
  5. Freedom of Association and Collective Bargaining
  6. Customer Health and Safety
  7. Security Practices
  8. Customer Privacy
  9. Diversity and Equal Opportunity
  10. Non-Discrimination

Results:  The complimentary report examining 35 sectors including top 10 GRI aspects, and top/bottom 10 GRI performance indicators can be downloaded here:
www.ga-institute.com/sustainability-what-matters

The full rankings for all 84 GRI performance indicators and all 37 GRI Aspects for each of the 35 sectors examined are available for purchase at:
www.ga-institute.com/getall84

Organizations included in the Textiles & Apparel Sector study are:

Adidas Group, American Eagle Outfitters, CALIDA, Gildan, H&M (Hennes & Mauritz), Lojas Renner S.A., Milteks, Nike, PPR SA, Puma, SLN Tekstil ve Moda San.Tic.Ltd.Sti., The Timberland Company

About G&A Institute (www.ga-institute.com)
G&A Institute is a New York-based, private sector company providing sustainability-focused services and resources to corporate and investment community clients, including: Issue Counseling & Sustainability Strategies; Sustainability Reporting; Materiality Assessments; Stakeholder Engagement; Benchmarking; Investor Relations; Communications; Coaching, Team Building & Training;  Issues Monitoring & Customized Research; Third Party Recognitions.  G&A is the exclusive Data Partner for the GRI in the United States of America, the United Kingdom and the Republic of Ireland.

Editors
On the G&A Institute web site there is additional information available on the Fact Sheet: What Matters Project (www.ga-institute.com/research-reports/sustainability-what-matters/fact-sheet).  The resulting “most important” to “least important” ranking for the 35 sectors is available to media on a case-by-case basis please contact:  Peter Hamilton (phamilton@ga-institute.com).

# # #

 

Top 10 GRI Sustainability Aspects for the Telecommunications Sector

Sustainability – What Matters in the Telecommunications Sector? 

29-telecommunicationsRecent research conducted by the Governance & Accountability Institute attempts to answer important questions for company managements in the Telecommunications Sector, by examining the disclosure practices of 70 global peer organizations publishing GRI reports in the sector.

The top 10 Global Reporting Initiative (GRI) aspects that were determined to be material by the managements of reporting organizations in the Telecommunications Sector are:

  1. Customer Privacy
  2. Marketing Communications
  3. Indirect Economic Impacts
  4. Non-Discrimination
  5. Child Labor
  6. Prevention of Forced and Compulsory Labor
  7. Labor/Management Relations
  8. Product and Service Labeling
  9. Compliance
  10. Freedom of Association and Collective Bargaining

Results:  The complimentary report examining 35 sectors including top 10 GRI aspects, and top/bottom 10 GRI performance indicators can be downloaded here:
www.ga-institute.com/sustainability-what-matters

The full rankings for all 84 GRI performance indicators and all 37 GRI Aspects for each of the 35 sectors examined are available for purchase at:
www.ga-institute.com/getall84

Organizations included in the Telecommunications Sector study are:

Albanian Mobile Communications, Alcatel-Lucent, Altron (Allied Electronics Corporation Limited), AT&T, AXTEL, Bell Canada, Blue Label Telecoms, Cosmote, Cosmote Romania, Deutsche Telekom, DGC One AB, Dialog Axiata, Digi.com Berhad, DNA, Elisa Oyj, E-Plus Gruppe, Ericsson, ETB, Etisalat Lanka (Private) Limited, Far Eastone Telecommunications, France Telecom – Orange, GLOBE TELECOM, GLOBUL, Hellenic Telecommunications Organization (OTE), Hrvatski Telekom (HT), Huawei NorthAmerica, Infosys Limited, Korea Telecom, KPN, Magyar Telekom, Maxis, MegaFon, MTN Group, Oi, ONO, Portugal Telecom, Qualcomm, Rogers, Rostelecom, Safaricom Limited, SingTel – Singapore Telecommunications Limited, SingTel Optus, Sprint, StarHub, Swisscom, Tele2, Telecom Argentina, Telecom Italia, Telefonica, Telefonica Colombia, Telekom Austria, Telekom Malaysia, Telekom Slovenije, Telekomunikasi Indonesia, Telenor Group, TeliaSonera, Telkom, Telstra, Telus, TIM Participações, Turkcell, UNE, UPC, Vodacom, Vodafone Espana, Vodafone Greece, Vodafone Italy, Vodafone Magyarország, Wind Hellas Telecommunication, Zain Group Kuwait

About G&A Institute (www.ga-institute.com)
G&A Institute is a New York-based, private sector company providing sustainability-focused services and resources to corporate and investment community clients, including: Issue Counseling & Sustainability Strategies; Sustainability Reporting; Materiality Assessments; Stakeholder Engagement; Benchmarking; Investor Relations; Communications; Coaching, Team Building & Training;  Issues Monitoring & Customized Research; Third Party Recognitions.  G&A is the exclusive Data Partner for the GRI in the United States of America, the United Kingdom and the Republic of Ireland.

Editors
On the G&A Institute web site there is additional information available on the Fact Sheet: What Matters Project (www.ga-institute.com/research-reports/sustainability-what-matters/fact-sheet).  The resulting “most important” to “least important” ranking for the 35 sectors is available to media on a case-by-case basis please contact:  Peter Hamilton (phamilton@ga-institute.com).

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Top 10 GRI Sustainability Aspects for the Technology Hardware Sector

Sustainability – What Matters in the Technology Hardware Sector? 

28-technology-hardwareRecent research conducted by the Governance & Accountability Institute attempts to answer important questions for company managements in the Technology Hardware Sector, by examining the disclosure practices of 42 global peer organizations publishing GRI reports in the sector.

The top 10 Global Reporting Initiative (GRI) aspects that were determined to be material by the managements of reporting organizations in the Technology Hardware Sector are:

  1. Prevention of Forced and Compulsory Labor
  2. Child Labor
  3. Products and Services
  4. Customer Health and Safety
  5. Assessment
  6. Transport
  7. Biodiversity
  8. Investment and Procurement Practices
  9. Remediation
  10. Local Communities

Results: The complimentary report examining 35 sectors including top 10 GRI aspects, and top/bottom 10 GRI performance indicators can be downloaded here:
www.ga-institute.com/sustainability-what-matters

The full rankings for all 84 GRI performance indicators and all 37 GRI Aspects for each of the 35 sectors examined are available for purchase at:
www.ga-institute.com/getall84

Organizations included in the Technology Hardware Sector study are:

Aegis Limited, Agilent Technologies, Altech, Analog Devices, ARM Holdings, ASML, Assa Abloy, Chungwa Picture Tubes (CPT), Cisco Systems, Inc., Dätwyler Holding, Digicore Holdings Ltd, Dow Corning, Eaton Corp., EMC, Furukawa Electric, Hitachi, Hypertechnologie CIARA Inc. (CIARA), Indústrias Romi, Itautec, Itron, Konica Minolta Group, Lexmark, LG Display, Meyer Burger, National Instruments, NEC Corporation, NVIDIA, PitneyBowes, Protecta Kft., RIM, Samsung, Sonaecom, STMicroelectronics, Straumann Holding, Sumitomo Electric Industries, TDK, TE Connectivity, UMC (United Microelectronics Corporation), Unimicron, Vaisala Oyj, Waters Corporation, Wincor Nixdorf

About G&A Institute (www.ga-institute.com)
G&A Institute is a New York-based, private sector company providing sustainability-focused services and resources to corporate and investment community clients, including: Issue Counseling & Sustainability Strategies; Sustainability Reporting; Materiality Assessments; Stakeholder Engagement; Benchmarking; Investor Relations; Communications; Coaching, Team Building & Training;  Issues Monitoring & Customized Research; Third Party Recognitions.  G&A is the exclusive Data Partner for the GRI in the United States of America, the United Kingdom and the Republic of Ireland.

Editors
On the G&A Institute web site there is additional information available on the Fact Sheet: What Matters Project (www.ga-institute.com/research-reports/sustainability-what-matters/fact-sheet).  The resulting “most important” to “least important” ranking for the 35 sectors is available to media on a case-by-case basis please contact:  Peter Hamilton (phamilton@ga-institute.com).

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Top 10 GRI Sustainability Aspects for the Retailers Sector

Sustainability – What Matters in the Retailers Sector

27-retailersRecent research conducted by the Governance & Accountability Institute attempts to answer important questions for company managements in the Retailers Sector, by examining the disclosure practices of 40 global peer organizations publishing GRI reports in the sector.

The top 10 Global Reporting Initiative (GRI) aspects that were determined to be material by the managements of reporting organizations in the Retailers Sector are:

  1. Transport
  2. Customer Health and Safety
  3. Assessment
  4. Product and Service Labeling
  5. Diversity and Equal Opportunity
  6. Prevention of Forced and Compulsory Labor
  7. Freedom of Association and Collective Bargaining
  8. Products and Services
  9. Energy
  10. Child Labor

Results:  The complimentary report examining 35 sectors including top 10 GRI aspects, and top/bottom 10 GRI performance indicators can be downloaded here:
www.ga-institute.com/sustainability-what-matters

The full rankings for all 84 GRI performance indicators and all 37 GRI Aspects for each of the 35 sectors examined are available for purchase at:
www.ga-institute.com/getall84

Organizations included in the Retailers Sector study are:

Ahold, Areas, Best Buy, C&A Brazil, C&A Europe, Capital Shopping Centres Group, Carrefour Argentina, CARREFOUR Hellas, Consum, Coop, Delhaize Group, Falabella, Foschini, Grupo Auchan, Holdsport, Homeplus, ICA, Inditex, JD Group, John Lewis Partnership, Kathmandu, Kesko Corporation, Lotte Shopping, Marks & Spencer, Massmart, MEC, Metro, Migros, Staples, Stockmann, Target, The Kroger Company, Tiffany & Co, Truworths, United Rentals, Wal-Mart, Wal-Mart Brasil, Wal-Mart de México y Centroamérica, Woolworths Limited, Woolworths South Africa

About G&A Institute (www.ga-institute.com)
G&A Institute is a New York-based, private sector company providing sustainability-focused services and resources to corporate and investment community clients, including: Issue Counseling & Sustainability Strategies; Sustainability Reporting; Materiality Assessments; Stakeholder Engagement; Benchmarking; Investor Relations; Communications; Coaching, Team Building & Training;  Issues Monitoring & Customized Research; Third Party Recognitions.  G&A is the exclusive Data Partner for the GRI in the United States of America, the United Kingdom and the Republic of Ireland.

Editors
On the G&A Institute web site there is additional information available on the Fact Sheet: What Matters Project (www.ga-institute.com/research-reports/sustainability-what-matters/fact-sheet).  The resulting “most important” to “least important” ranking for the 35 sectors is available to media on a case-by-case basis please contact:  Peter Hamilton (phamilton@ga-institute.com).

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