09 Oct '11, 7pm

#GRI asks stakeholders to choose: materiality-based or rules-based reporting.

The Global Reporting Initiative has reached a fork in the road. Should sustainability reports that are prepared according to its guidelines be more standardized, so that it is easier to compare data among similar companies? Or should companies be encouraged to focus principally on the particulars that are most material to their business? In a September 27, 2011 outreach meeting in New York City at the Jacob Javits Center, Lisa French , director of the Sustainability Reporting Framework laid out these alternative pathways for the next round of revisions to the GRI reporting guidelines. In one scenario, what she labeled the principles approach, reporting companies would answer certain standard questions and then assess or identify topics that are most “material,” and focus their most detailed reporting (e.g., data indicators) on those questions. In the second scenario, what ...

Full article: http://www.csrwire.com/blog/posts/167-gri-s-looming-chall...

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