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Global Reporting Initiative

Logo of Global Reporting Initiative

The Global Reporting Initiative (GRI) produces one of the world's most prevalent standards for
sustainability reporting - also known as ecological footprint - guidelines. Sustainability reporting is a form
of value reporting where an organization publicly communicates their economic, environmental, and
social performance. GRI seeks to make sustainability reporting by all organizations as routine as and
comparable to financial reporting.

GRI Guidelines are regarded to be widely used. As of January 2009, more than 1,500 organizations [1]
from 60 countries use the Guidelines to produce their sustainability reports. (View the world’s reporters at
the GRI Reports database). GRI Guidelines apply to corporate businesses, public agencies, smaller
enterprises, NGOs, industry groups and others. For municipal governments, they have generally been
subsumed by similar guidelines from the UN ICLEI.

Why companies and other organizations do sustainability reports


Reporting on sustainability performance is an important way for organizations to manage their impact on
sustainable development. The challenges of sustainable development are many, and it is widely accepted
that organizations have not only a responsibility but also a great ability to exert positive change on the
state of the world’s economy, and environmental and social conditions. Reporting leads to improved
sustainable development outcomes because it allows organizations to measure, track, and improve their
performance on specific issues. Organizations are much more likely to effectively manage an issue that
they can measure.

As well as helping organizations manage their impacts, sustainability reporting promotes transparency
and accountability. This is because an organization discloses information in the public domain. In doing
so, stakeholders (people affected by or interested in an organization’s operations) can track an
organization’s performance on broad themes – such as environmental performance - or a particular issue -
such as labor conditions in factories. Performance can be monitored year on year, or can be compared to
other similar organizations.

Why are the GRI the most used guidelines and how are they created?
"The Global Reporting Initiative is the steward of the most widely used reporting framework for
performance on human rights, labor, environmental, anti-corruption, and other corporate citizenship
issues. The GRI framework is the most widely used standardized sustainability reporting framework in
the world.”[2] The Guidelines are the most used, credible and trusted framework largely because of the
way they have been created: through a multi-stakeholder, consensus-seeking approach.

This means that representatives from a broad cross section of society – business, civil society, labor,
accounting, investors, academics, governments, and others – from all around the world come together and
achieve consensus on what the Guidelines should contain. Having multiple stakeholders ensures that
multiple needs and all stakeholders are considered. This contrasts to what might happen if, for example,
just business representatives, or just NGO representatives created the guidelines. It is also beneficial as it
helps to increase the chances that all relevant sustainability issues are included, and the accompanying
best measures are developed.

About the G3 and the Reporting Framework


The G3 are the so-called “Third Generation” of the GRI’s Sustainability Reporting Guidelines. They were
launched in October 2006 at a large international conference that attracted thousands.

There is a “third generation” because the GRI seeks to continually improve the Guidelines. The G3 build
on the G2 (released in 2002), which in turn are an evolution of the initial Guidelines, which were released
in 2000. The G3 Guidelines provide universal guidance for reporting on sustainability performance. This
means they are applicable to small companies, large multinationals, public sector, NGOs and other types
of organizations from all around the world. It is the way that the Guidelines are created (through the
multi-stakeholder, consensus seeking approach) that enables them to be so broadly applicable.

The G3 consist of principles and disclosure items (the latter includes performance indicators). The
principles help reporters define the report content, the quality of the report, and give guidance on how to
set the report boundary. Principles include those such as materiality, stakeholder inclusiveness,
comparability and timeliness. Disclosure items include disclosures on management of issues, as well as
performance indicators themselves (e.g. “total water withdrawal by source”). The G3 are the base of the
Reporting Framework. There are other elements such as Sector Supplements and National Annexes that
respond to the needs of specific sectors, or national reporting requirements. The Reporting Framework
(including the G3) is a free and public good.

Governance of the GRI


The “GRI” refers to the global network of many thousands worldwide that create the Reporting
Framework, use it in disclosing their sustainability performance, demand its use by organizations as the
basis for information disclosure, or are actively engaged in improving the standard. The network is
supported by an institutional side of the GRI, which is made up of the following governance bodies:
Board of Directors, Stakeholder Council, Technical Advisory Committee, Organizational Stakeholders,
and a Secretariat. Diverse geographic and sector constituencies are represented in these governance
bodies. The GRI headquarters and Secretariat is in Rotterdam, The Netherlands.

History
The GRI was formed by the United States based non-profits Ceres[1] (formerly the Coalition for
Environmentally Responsible Economies) and Tellus Institute, with the support of the United Nations
Environment Programme (UNEP) in 1997. It released an “exposure draft” version of the Sustainability
Reporting Guidelines in 1999, the first full version in 2000, the second version was released at the World
Summit for Sustainable Development in Johannesburg – where the organization and the Guidelines were
also referred to in the Plan of Implementation signed by all attending member states. Later that year it
became a permanent institution, with its Secretariat in Amsterdam, the Netherlands. Although the GRI is
independent, it remains a collaborating centre of UNEP and works in cooperation with the United Nations
Global Compact.
See also
• Sustainability reporting
• Sustainability accounting
• Triple bottom line
• UN Global Compact

References
1. ^ http://www.globalreporting.org/AboutGRI/WhatWeDo/
2. ^ http://www.globalreporting.org/Home/TermsAndConditions
External links
• Global Reporting Initiative
• Ceres: GRI & Sustainability Reporting
• The Global Reporting Initiative - some critical analysis from the mallenbaker.net site on corporate
social responsibility.
Retrieved from "http://en.wikipedia.org/wiki/Global_Reporting_Initiative"
Global Reporting Initiative:
Beiersdorf’s G3 Responses
This is an example of a company response on how they follow the guidelines of global reporting
initiative.

Information on this report

= We have answered this question, the information provided is complete.

= We have answered this question partially and are working on further content.
No. GRI asks about... ... and Beiersdorf replies Completio
n

3.1 Reporting period for information The reporting period is the 2008 calendar year.
provided. This means that the focus of reporting is on all
events and developments in this year that were
relevant to the subject of sustainability. In addition,
key ratios are given for a period of five years, from
2004 to 2008.

3.2 Date of most recent previous We published our last Sustainability Report for 2008
report. on the Internet at
www.Beiersdorf.Sustainability.com.

more

3.3 Reporting cycle. Our online report is continually updated.The GRI


table is brought up to date once a year following the
end of the fiscal year. The online report can be
downloaded in PDF format.

3.4 Contact point for questions We have appointed contacts for the areas of
regarding the report or its sustainability, society and the capital market.
contents.

3.5 Process for defining report In surveys conducted in 2006 and 2008, we asked
content, including the process for our stakeholders which subjects were of interest to
determining the materiality and them and should be included in our sustainability
prioritization of issues within the reporting. We have addressed all the desired topics.
report, and identification of the
stakeholders that the organization We have also featured individual questions asked by
expects to use the report. our stakeholders on the Sustainability Report
homepage.

3.6 Boundary of the report This report presents the activities of our Consumer
(countries/regions, business division that are relevant to sustainability.
divisions/facilities/ joint The report includes all of the Beiersdorf Group’s
ventures/subsidiaries). international majority interests, and in particular, our
17 production sites in 13 countries: Germany, Spain,
Poland, U.S., Mexico, Brazil, Chile, Thailand,
Indonesia, Malaysia, China, India, and Kenya.

This report does not include tesa SE. You can find
information on tesa’s commitment to sustainable
development at www.tesa.com.

3.7 State any specific limitations on Beiersdorf has positioned itself clearly as a leading
the scope of the report. provider of skin and beauty care. In line with this
focus, the Bode Chemie GmbH & Co. KG affiliate
and Beiersdorf's plaster factory in Cali, Colombia,
were acquired by third parties at the end of 2008.
The indicators for these locations are therefore no
more

3.8 Basis for reporting on joint In order to assure comparability between the figures
ventures, partially owned in this report and reports from previous years, our
subsidiaries, leased facilities, information on the years 2004 to 2008 does not
outsourced operations, and other contain any figures for the four last sites referred to
situations that can significantly in 3.7.
affect comparability from period
to period and/or between (See also the reporting elements 2.9 and 3.7)
reporting organizations.

3.9 Data measurement techniques and Facts and figures are collected by function for
the bases of calculations, reporting purposes: Environmental protection and
including assumptions and occupational safety data is centrally collected via the
techniques which underly the CEOS electronic data management system, powered
estimations applied to the by Enablon software. Financial facts and figures are
compilation of the indicators and gathered via the sales and quality reporting systems
other information in the report. and via liquidity reporting. Employee-relevant
information is collected in HR SAP. We obtain
additional facts and figures through enterprise-wide
e-mail surveys. We are constantly working to
improve our data quality.

To calculate CO2 emissions from direct and indirect


energy consumption at Beiersdorf we used the
following internationally accepted factors:

• for natural gas and fuel oil: Greenhouse Gas


Inventory Workbook Vol 2. IPCC/OECD,
2006
• for electricity (international data): CO2
Emissions from Fuel Combustion, IEA, 2006

• for electricity (Germany): specific CO2


emissions of the German Power Mix 2006,
Federal Environment Agency2008

3.10 Explanation of the nature and In comparison to last year, there were two significant
effect of any re-statements of changes in 2008 to the way in which data is
information provided in earlier collected:
reports, and the reasons for such
re-statement. Beiersdorf has positioned itself clearly as a leading
provider of skin and beauty care. In line with this
focus, the Bode Chemie GmbH & Co. KG affiliate
and Beiersdorf's plaster factory in Cali, Colombia,
were acquired by third parties at the end of 2008.
The indicators for these locations are therefore no
longer taken into account.

Furthermore, the wholly owned affiliate Beiersdorf


Manufacturing Hamburg GmbH BMH (formerly the
Hamburg Factories 2 and 3) was formed on January
8, 2008. As a result, the indicators for the Hamburg
location (2004 – 2007) were adjusted to facilitate
comparison.

3.11 Significant changes from Since 2006, we have been using CEOS, our
previous years in the inclusion of, electronic management system for the environmental
and measurement methods protection and occupational safety area. One feature

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