1. Sean Gilbert Technical Director www.globalreporting.org THE GRI FRAMEWORK Taipei, August 18, 2003

2. 2 GRI FAMILY OF DOCUMENTS  Framework Documents  GRI Guidelines  Technical Protocols (e.g. Child labour, energy, water)  Sector Supplements (e.g. financial services, tour operators, telecom, automotive)  Support Documents  Resource Documents (e.g. HIV/AIDS)

3. 3 MANY OPTIONS FOR USING THE GUIDELINES…  Informal  Incremental  “In accordance” (introduced in August 2002) The main expectation is to be transparent about HOW you use the Guidelines…

4. 4 SUSTAINABILITY REPORTING PRINCIPLES  Transparency  Inclusiveness  Sustainability context  Completeness  Relevance  Neutrality  Comparability  Accuracy  Clarity  Timeliness  Auditability

5. 5 CONTENTS OF A GRI REPORT  Vision and Strategy  Profile  Governance and Management Systems  Content Index  Performance indicators (economic, environmental, social)

6. 6 PERFORMANCE INDICATORS Economic  Customers  Suppliers  Employees  Providers of capital  Public Sector Social  Labour practices  Human rights  Society  Product Responsibility Environmental  Resource use  Pollutants  Suppliers  Products and services  Compliance

7. 7 EXAMPLES OF PERFORMANCE INDICATORS  Examples:  Average hours of training per year per employee  Total amount of waste by type and destination  Description of formal joint health & safety committees comprising management and worker representatives

8. 8 SECTORAL SUPPLEMENTS  Financial services – Social (pilot)  Tour Operators (pilot)  Telecommunications (pilot)  Automotive (in progress)  Mining (in progress)  Potential: Financial Services –Environmental, Retail, Public Sector, Forest Products

9. 9 FUNCTION OF SUPPLEMENTS GRI Guidelines - Reporting principles - Core performance indicators Supplements -Sector/issue specific Custom material Allows comparison at a generic and sectoral levels Organisation A Organisation B

10. 10 SUPPLEMENT CONTENT  Commentary on Existing GRI Indicators  “Include VOC emissions.”  “Key customer health and safety issues in the auto industry relate to active and passive safety.”  New indicators  Product emissions  Infrastructure investment  Digital divide  Ergonomic injuries

11. 11 EXAMPLES OF CATEGORIES  Telecom  Internal Operations  Providing Access  Technology Applications  Automotive  Economic  Environmental: Product  Social

12. 12 PROTOCOLS & RESOURCE DOCUMENTS  Protocols  Energy (pilot)  Water (pilot)  Child Labour (feedback)  Potential: Health & Safety, Biodiversity, Materials  Resource Documents  HIV-AIDs (feedback stage)

13. 13 DOCUMENT LIFECYCLE Working Group Pilot Version Pilot Version Structured Feedback Final Version Periodic review Working Group

14. 14 EXAMPLE OF THE GRI CONSULTATIVE PROCESS AT WORK 2000 Guidelines 2000 Guidelines Structured Feedback Structured Feedback Measurement Working Group Measurement Working Group Revisions Working Group Revisions Working Group Public Comments Public Comments 2002 Guidelines 31 companies 31 companies 14 countries 14 countries 130 experts 130 experts 25 countries 25 countries 12 individuals 12 individuals 8 countries 8 countries 82 submissions 82 submissions 300+ pages 300+ pages And dozens of informal feedback sessions… And dozens of informal feedback sessions…

15. HAVING A VOICE…

16. 16 GOVERNING THE GRI AND WRITING THE GUIDELINES Multi-stakeholder Working Group Multi-stakeholder Working Group Secretariat Board of Directors Board of Directors TAC Stakeholder Council Multi-stakeholder Working Group Multi-stakeholder Working Group Organizationa l Stakeholders

17. 17 2005 REVISIONS PROCESS Structured Feedback Questionnaire Regional Roundtables Plan and Scope for Revisions 7/03-9/03 11/03-3/04 April 2004 Drafting Process Public Comments 2005 Guidelines 2005 Guidelines Mid-2004 2005

18. 18 GRI IN 2003-2004  Feedback on the 2002 Guidelines  Boundaries Working Group  Continue supplements & protocols  Mining, forestry (?), technology (?), retail (?)  Health & Safety, Biodiversity, Energy, Water  Invite organisational stakeholders  Regional outreach & capacity building  Resource documents: SMEs, Intangibles, Case Studies on Getting Started in Reporting

19. 19 AN INVITATION TO TAIWANESE ORGANISATIONS:  Engage in GRI framework development:  Use the GRI Framework  Participate in consultative processes and working groups  Become part of the governance structure  Join as an organisational stakeholder  Seek positions in the Stakeholder Council and Board  Help GRI learn about:  Activities in Taiwan  Perspectives on reporting

20. 20 THANK YOU!  www.globalreporting.org  gilbert@globalreporting.org  GRI Headquarters Keizersgracht 209 1016 DT Amsterdam +31-205310000