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Published byLuiz Fernando Leão Lagos Modified over 6 years ago
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Government commission to the Swedish Agency for Public Management
“Analyse the preconditions for, consequences of and benefits gained by sustainability reporting in accordance with the GRI-guidelines in the State Administration in Sweden.” Ministry of Finance, Spring 2009
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Advantages of the GRI-model
International reporting model Systematic presentation of information Uniform definitions and terminology Detailed guidelines External assurance Focus on results Positive effect on internal sustainability activities
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Disadvantages of the GRI-model
Driving force international audit companies, not the needs of the public sector Limited experience world wide – only 2 000 users Designed for global corporations Public sector supplement has not been updated Cannot equate public agencies with global companies Indicators not relevant for public agencies
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Problems when applying the model
Broad overlap with existing reporting systems Limited benefits in the economic and environmental dimensions Value added primarily in the social dimension High initial costs – understanding, data collection,, reporting system, assurance ( €/year) Considerable loss of momentum, information and resources if existing systems are closed down Comparisons limited due to flexibility in model
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What is the purpose of sustainability reporting?
1. Instrument for internal agency management 2. More transparency for external parties 3. External follow-up and management by the Government
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What happens with existing agency reporting?
Benefits of reporting must be related to existing information systems What’s new - existing information in a new package? The relevant question is: What is the Govern-ment going to use all this information for? Not: what is it possible to report?
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Which effects should be reported?
Direct effects on society Indirect effects on society Two Examples: 1. Nation Road Board – road maintenance 2. National Food Administration – food safety and energy conservation
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What is a sustainable public agency?
The function of a public agency is to implement government policy and influence society in line with this policy. The basic concept behind sustainability is to reduce long-term effects on society. Here there is a conflict. Should public agencies be sustainable?
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