1. Global Reporting Initiative A Common Framework for Sustainability Reporting CSIN Learning Event #24, 23 March 2007

2. CSIN Learning Event #24, 23 March, 2007 GRI: Network Organization

3. CSIN Learning Event #24, 23 March, 2007 GRI Guidelines Uptake Over Time Year GRI Reporters

4. CSIN Learning Event #24, 23 March, 2007 Declared GRI Reporters by Country

5. CSIN Learning Event #24, 23 March, 2007 Examples of Organizations using the GRI Guidelines (appx. 40)  Alcan  Bank of Montreal  Bank of Nova Scotia  BC Hydro  Greater Vancouver Regional District  Hydro Québec  IISD  Mountain Equipment Co-op  Shell Canada  Suncor Energy  Talisman Energy  Trans Alta  Vancouver City Savings Credit Union

6. CSIN Learning Event #24, 23 March, 2007 GRI: Trusted, Credible Reporting Framework

7. CSIN Learning Event #24, 23 March, 2007 Sector Supplements National Annexes The G3 Reporting Framework Principles and Standard Disclosures +

8. CSIN Learning Event #24, 23 March, 2007 G3 Map G3 Standard Disclosures Content Quality Boundary Strategy and Profile Strategy and Analysis (Risk, Opportunity Focus re whole organisation) Organizational Profile Report parameters Governance, commitments, and engagement Disclosure on Management Approach (DMA) and Performance Indicators Economic Category Environmental Category Social Category Labor Human Rights Society Product Responsibility Principles

9. CSIN Learning Event #24, 23 March, 2007 Examples of Performance Indicators  Economic  Financial implications and other risks and opportunities due to climate change (EC2)  Local hiring (EC7)  Environmental  Materials used (EN1)  Materials used that are recycled input materials (EN2)  Energy consumed (EN3/4)  Energy saved and initiatives to reduce energy consumption (EN5/7)  Impact on biodiversity in protected areas (EN12)  Greenhouse gas emissions (EN16/17)  Amount of waste (EN22)  Environmental impact associated with transportation (EN29)

10. CSIN Learning Event #24, 23 March, 2007 Examples of Performance Indicators  Labor  Total workforce (LA1)  Employees covered by collective bargaining agreements (LA4)  Health and safety measures (LA7)  Hours of training (LA10)  Governance body/employee diversity (LA13)  Human Rights  Human rights screening on suppliers and contractors (HR2)  Violation of indigenous rights (HR9)  Society  Impact on community (SO1)  Training against corruption (SO4)  Product Responsibility  Life cycle assessment of products/services (PR1)  Customer satisfaction (PR5)

11. CSIN Learning Event #24, 23 March, 2007 Changes from G2 to G3  Separation of management disclosures and performance indicators  Number of indicators: 97 → 79  Economic: Significant changes  Environmental: Mostly clarifications, refinements, and ensuring feasibility of measurement.  Labor: Focus on making the descriptive process indicators into comparable qualitative or quantitative disclosures.  Human Rights: Significant change in the section due to consolidations and refocusing on occurrence of incidents in order to get to comparable disclosures  Society: Focused on a move towards comparability and also did a limited amount of consolidation. One indicator added on corruption.  Product Responsibility: Set focused on a move towards comparability and also did a limited amount of consolidation.

12. CSIN Learning Event #24, 23 March, 2007 Find out more about GRI  Use the Guidelines and let us know!  Participate in GRI projects  Become an OS member  Sign up to GRI newsletter  Visit us online at www.globalreporting.org www.globalreporting.org  Contact: Naoko Kubo, Project Manager (kubo@globalreporting.org)kubo@globalreporting.org