"An increasing number of companies and organizations want to make their operations sustainable and contribute to sustainable development. Sustainability reporting can help organizations to measure, understand and communicate their economic, environmental, social and governance performance. Sustainability – the ability for something to last for a long time, or indefinitely – is based on performance in these four key areas. Systematic sustainability reporting helps organizations to measure the impacts they cause or experience, set goals, and manage change. A sustainability report is the key platform for communicating sustainability performance and impacts – whether positive or negative."  Source: GRI

Major aspects you are learning about in this module are:

  • legal aspects and mandatory requirements concerning reporting
  • the biggest reporting initiatives such as the Global Reporting Initiative and the United Nations Global Compact
  • the importance of analyzing the material impacts
  • tools to help create a report
  • processes that facilitate getting the needed data, such as stakeholder dialogues, and acquiring data from the suppliers
  • the biggest PROs for your own organization that result from reporting

Global Reporting Initiative (GRI) coming soon


Dossier: The United Nations Global Compact

The UN Global Compact is a strategic policy initiative for businesses that are committed to aligning their operations and strategies with ten universally accepted principles in the areas of human rights, labour, environment and anti-corruption. By doing so, business, as a primary agent driving globalization, can help ensure that markets, commerce, technology and finance advance in ways that benefit economies and societies everywhere.  more[...]


A Guide to ISO26000

With the design of the ISO 26000 norm, the ISO picked up suggestions proposed by their own consumer organizations pertaining to social responsibility in companies operating in global markets. ISO 26000 is not a management system standard. It is not intended or appropriate for certification purposes or regulatory or contractual use.  more[...]

Stock exchange

Integrated Reporting

Growing expectations of stakeholders and legislators as well as the steady growth of global trade f ows have added signif cantly to the complexity of businesses. This comes along with the call for a more holistic reporting of companies’ f nancial and nonf nancial performance. This is the core idea behind integrated reporting: It wants to provided in a coherent way a clear link between economic drivers, f nancial information, and social and environmental impacts. While the concept is clear, the roadmap is still vague. The International Integrated Reporting Council (IIRC) shall help to overcome this.  more[...]

  • Evidence-based Standards for Reporting on Materiality

    Elaine Cohen, Beyond Business Ltd

    Materiality assessment concerning corporate sustainability disclosures is still difficult. The Sustainability Accounting Standards Board (SASB) offers evidence-based standards for reporting on materiality. “The SASB aims to become the future of both financial and sustainability disclosure, providing guidance for the missing link through a set of material indicators by sector and voluntary disclosure, which no self-respecting voluntary corporate reporter will be able to avoid referencing and which no 'reasonable investor' will be willing to overlook," writes Elaine Cohen in CSRWire.  more[...]

    The Author
    Elaine Cohen, Beyond Business Ltd 
  • Secrets Behind Innovations in CSR Reporting

    Susan McPherson, Fenton

    How do companies handle CSR reporting? What is new and innovative? And most important: where do experts see the market going? Susan McPherson from Fenton talks with Allyson Park, VP Worldwide Public Affairs & Communications, Coca-Cola, Ephi Banaynal, Global Director, Sustainability Management & Strategy, SAP, Kierstin Regelin, Global Social Innovation, HP and Emily Cichy, Manager, Corporate Citizenship, Disney.  more[...]  login_required

    The Author
    Susan McPherson, Fenton 
  • New trends in sustainability reporting

    Richard Ketchen

    When it comes to determining the primary audience for sustainability reports, is it investors, customers or another stakeholder group? A recent study by Ernst & Young and found employees to be the second most important audience for sustainability reports. That’s not surprising when you consider that the study also found employees to be second only to customers as drivers of sustainability initiatives.  more[...]  login_required

    The Author
    Richard Ketchen
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