GRI: Inside [and] out

1 Global Reporting Initiative 

GRI: 

Inside [and] out 

Global Reporting Initiative 

Sustainability Report 

2010/11

2 Sustainability Report 2010/11 

GRI’s Vision 

A sustainable global economy where organizations 

manage their environmental, social and governance 

impacts responsibly, and report transparently 

GRI’s Mission 

To make sustainability reporting standard practice by 

providing guidance and support to organizations 

Contents 

The Global Reporting Initiative (GRI) receives core funding from several governments and through its Organizational 

Stakeholder Program. In 2010/11 GRI received financial support from the Swedish International Development Cooperation 

Agency (SIDA), the Netherlands Ministry of Foreign Affairs, the Norwegian Ministry of Foreign Affairs (MFA), and the 

Deutsche Gesellschaft fuer Internationale Zusammenarbeit (GIZ). GRI thanks its supporters for helping the transition to a 

sustainable global economy.


Contents 

From GRI’s Chief Executive 4 

About this report 10 

Talking and listening: stakeholder engagement 11 

Program, policy and partnerships 14 

Reporting companies and organizations 16 

Working groups 18 

Policy makers and allied organizations 19 

Organizational Stakeholders 21 

Local engagement 23 

Governance bodies 25 

Integrated reporting stakeholders 26 

Employees and environment - the Secretariat’s 

direct impacts 27 

External Feedback Committee 30 

Acknowledgements 33 

GRI Content Index 34 

Annex 60 

Glossary 73


From GRI’s Chief Executive 

Welcome to GRI’s Sustainability Report 2010/11. This report covers GRI’s three main sustainability 

impacts: the effectiveness of programs, policy and advocacy work, and internal processes. 

GRI and sustainability reporting 

Sustainability reporting is a rapidly growing practice, and 

GRI provides guidance and support to all organizations 

worldwide that want to report their sustainability 

performance. We see a vital shift in sustainability reporting, 

moving from an experimental practice of pioneering 

companies to a rapidly widening adoption in the 

mainstream. 

The range of users of sustainability performance data 

is widening, to include investors and financial market 

analysts as well as different organizations concerned 

with the public interest in our social, environmental and 

economic sustainability, and the ever-increasing number 

of peer organizations that produce sustainability reports. 

Audiences also include governments, stock exchanges and 

other policy makers. To encourage and enable engagement 

with sustainability reporting, GRI is working with policy 

makers worldwide, promoting a report or explain 

approach to regulation – organizations should report their 

sustainability performance or explain why not. 

In April 2011 GRI launched the Report or Explain Campaign 

Forum – a convening space for any organization that 

supports the goal to make sustainability reporting standard 

practice. GRI maintained its collaboration with key strategic 

partners in 2010/11, including with the Organisation for 

Economic Cooperation and Development (OECD), the 

United Nations Global Compact (UNGC), the United Nations 

Environment Programme (UNEP), and the International 

Standards Organisation (ISO). Collaboration with these 

partners helps GRI to reach out to many more reporting 

organizations with information about the GRI Guidelines. 

This in turn helps reporting organizations to use the GRI 

Sustainability Reporting Framework more effectively, to 

enhance their transparency around actions undertaken 

following the guidance of GRI’s partner organizations. 

There is a growing sense of urgency around sustainability 

reporting – all organizations must report their performance 

or explain why if they do not. This will enable comparison 

and benchmarking, analysis of trends and increased 

competitiveness. Markets, governments and consumers 

need sustainability performance information. It’s time 

to make sustainability reporting standard practice, and 

GRI provides the guidance and support to help make this 

happen. 

Ernst Ligteringen, 

Chief Executive 

GRI: the organization 

Diverse stakeholders, including business, civil society, labor 

organizations, professional accountants and consultants, 

investors and financial analysts, and intergovernmental 

institutions, are represented in GRI’s governance structure. 

The Board of Directors approves the Secretariat’s work 

plan, the Secretariat is the body that carries out the work 

at GRI. the Stakeholder Council provides strategic advice 

to the Board of Directors, and the Technical Advisory 

Committee provides technical advice. All three governance 

bodies are part of GRI’s due process for development of the 

Sustainability Reporting Framework. 

The Board meets at least twice a year, giving direction to 

the Secretariat. There is a weekly management meeting, 

where senior management review the main departmental 

projects and challenges. 

The Secretariat aligns goals with the Board, and these 

are tracked on a quarterly basis. GRI has a process of 

comprehensive quarterly activity reporting against the 

approved workplan, in addition to monthly financial 

reporting. The 2010/11 Quarterly Management Report 

showed targets being met or exceeded across most GRI


workstreams. Information from the Report is relayed to all 

Secretariat staff, as needed. 

The main internal resource for measuring GRI’s progress is 

the Quarterly Management Report, prepared for the Board 

and Executive Management Team. The Report is broken 

down by Key Performance Indicators and Operational 

Progress Indicators. Qualitative information is also 

provided, such as whether GRI is effectively engaging in 

policy advice and dialogue, and how. 

GRI’s financial health relies on financial contributions, 

made in a variety of ways, by institutions, governments, 

companies and other organizations. As a non-profit 

foundation, GRI relies on the support of governments, 

private sector companies and income from its services. 

Securing funds is vital for the ongoing success of GRI, and 

building a secure financial base is a priority. Therefore it is 

significant that the number of Organizational Stakeholders 

– core supporters that endorse GRI’s mission and vision, 

and play a governance role – has increased to more than 

600. 

Challenges 

Encouraging more companies and organizations to 

report is GRI’s biggest challenge. Tracking exactly who is 

using the GRI Sustainability Reporting Framework, and 

determining the impact of its use, is also a challenge. The 

Framework needs to evolve: It should remain up to date 

and be suitable for the needs of new audiences engaging 

with reporting – including investors. Integrated reporting 

is a newly emerging concept that seeks to promote the 

integration of financial and non-financial reporting. GRI 

will work to define how integrated reporting relates to 

sustainability reporting, and aims to ensure that the 

GRI Sustainability Reporting Framework will fit with the 

forthcoming Integrated Reporting Framework that is under 

development by the International Integrated Reporting 

Council (IIRC). 

In the reporting period, the organizational risks faced by 

GRI include, but are not limited to: 

• Operating in different and diverse business 

environments (including China, India, USA, Brazil, 

Australia, Africa), establishing and maintaining 

regional presence 

• Lower rates of uptake in some countries, including 

smaller emerging markets and least developed 

countries 

• Inappropriate use of its reporting guidance 

• Exclusion of key stakeholders, collectively or as 

individuals 

• Ensuring neutrality in GRI processes and managing 

relations where vested interests are represented 

The key sustainability topic that poses a risk to GRI is the 

economic climate, and crises. The troubled economic 

situation may affect funding, and may influence companies’ 

decision making around whether to invest in sustainability 

reporting or not. 

Performance 

In GRI’s Sustainability Report 2009/10, we talked about GRI’s 

direct impacts, centered around three main themes: paper, 

planes and people. These three themes are still important 

and this report covers GRI’s performance in these areas. 

GRI is a highly diverse workplace with staff coming from 

23 countries – the Secretariat is based in Amsterdam 

and operates according to Dutch law. A more robust 

Performance Management Methodology for employees 

was developed in 2010/11, and was launched just after the 

end of this reporting period. 

Performance with respect to goals, objectives, standards and targets 1 July 2010 – 30 June 2011 

Performance or Operational Indicator 

FY Target 

1 July 2010 – 30 June 2011 

Actual performance 

1 July 2010 – 30 June 2011 

FY target 

1 July – 2011 – 30 June 212 

Downloads of G3 and G3.1 40,000 41,219 35,000 

Number of Certified Training Partners 65 67 75 

Number of Certified Training participants 2,500 3,411 3,600 

Learning & Coaching – participants trained 

85 79 100 

(MNE and suppliers) 

Number of Organizational Stakeholders (OS) 625 651 750 

Application Level Checks 400 586 700 

OS events and online conferences 14 21 45* 

*Including events and online conferences of other departments


Employee turnover in the Secretariat has increased by 

4.85 percent, with ten employees leaving the organization 

during this reporting period. Two transferred to a national 

representation – Focal Point – within GRI, three left at 

the end of specific projects, three left to pursue personal 

opportunities, and two resigned before the expiry date 

of their contract; both accepted new job opportunities. 

This turnover was anticipated and not considered to be 

exceptional. 

In January 2011, GRI established an Employee 

Representation Body (ERB) – an elected group of people 

that represents the employees. One of the priority issues 

GRI is working on with the ERB is training and education 

of staff members. As an employer, GRI also listens to 

feedback, and is working to ensure appropriate complaint 

mechanisms are in place. 

Reducing the impact of travel-related carbon emissions 

has been, and continues to be, an important goal. For the 

first time, carbon emissions for the whole Secretariat were 

offset, based on 226.59 tonnes of CO 2 

. 

Operationally, GRI runs a very efficient office, and in 

2010/11 worked to maintain its sustainability. The 

Sustainability Management and Reporting Team (SMART), 

formed in 2009, continues to improve data collection 

processes and encourage staff in sustainable office 

practices. SMART now has its own Rules and Procedures, 

and this work is part of each team member’s objectives. 

GRI aimed to implement a new sustainable procurement 

policy, and publish new internal policies for sustainability, 

the environment, diversity and human resources; while 

these goals were not achieved, draft versions of the 

documents were finalized for the Executive Management 

Team’s approval. Of the other sustainability goals that 

GRI set for 2010/11, the provision of more precise and 

comparable data on energy consumption was achieved. 

Goals 2010/11 

Develop a more robust 

Performance Management 

Methodology and 

supporting tools 

Offset all business travel 

carbon dioxide emissions 

Provide more precise and 

comparable data on energy 

consumption 

Complete and implement 

the sustainable procurement 

policy 

Finalize the sustainability, 

environmental, diversity and 

human resources policies 

Outcome 

Completed 

Completed 

Completed. Data provided 

monthly 

Incomplete. The policy still 

needs to be incorporated into 

the Secretariat operations 

Incomplete. Drafts available 

and undergoing consultation 

for approval in 2012 

Launch event for GRI’s Focal Point USA at the New York Stock Exchange.


100% 

80% 

60% 

40% 

20% 

100 99 

91 

93 

45 

97 

59 

94 

24 

91 

78 

88 

63 

88 

44 

85 

83 

74 

63 

82 

Percentage of companies reporting on their corporate responsibility initiatives: 2008–2011* 

62 

79 

59 

74 

60 

72 

26 

70 

52 

69 

68 

17 

66 

49 

64 

63 

62 

59 58 57 

45 

54 54 

23 

53 

48 

42 43 

37 

33 

27 27 

2008 

20 

2011 

18 

0% 

United Kingdom 

Japan 

South Africa 

France 

Denmark 

Brazil 

Spain 

Finland 

United States 

Netherlands 

Canada 

Italy 

Sweden 

Hungary 

Portugal 

Nigeria 

Mexico 

Switzerland 

Slovakia 

Germany 

China 

Russia 

Australia 

Bulgaria 

Romania 

Ukraine 

South Korea 

Singapore 

Taiwan 

Greece 

Chile 

New Zealand 

India 

Israel 

*Countries only reporting in 2011 were not studied in 2008. 

Source: KPMG International Corporate Responsibility Reporting Survey, 2011 Figure 1 

GRI has a number of goals for the next year relating to 

direct impacts: 

• Offset all business travel related carbon dioxide 

emissions 

• Strive for a more balanced gender representation in the 

governance bodies 

• Implement the Performance Management 

Methodology (PMM) for all GRI employees 

• Formalize the sustainability, procurement, 

environmental and human resources policies 

• Achieve a 30 percent increase in training hours per 

employee 

• Gather and report travel related data from Focal Points 

as from 1 January 2012 

GRI’s biggest impacts are indirect, through the use of 

the Sustainability Reporting Framework, improving 

the sustainability and transparency of thousands of 

organizations worldwide. As such, it is important to reflect 

on GRI’s performance related to workstream goals. GRI’s 

excellent performance in this reporting period is thanks to 

the engagement of staff and stakeholders worldwide, with 

a shared vision of a sustainable global economy. 

In 76 percent of the countries surveyed in the research, 

more than half of the largest 100 companies now disclose 

sustainability performance information, indicating that 

sustainability reporting is becoming the norm (figure 1). 

With a comparatively small staff working on so many 

projects to promote sustainability reporting, some GRI 

activities were delayed in 2010/11. Launch dates for the 

Construction and Real Estate, Oil and Gas, Event Organizers, 

and Media Sector Supplements were moved back. 

However, GRI continues to work on these projects, which 

will all be completed in the next reporting period. 

In support of its mission to make sustainability reporting 

standard practice, GRI‘s strategic objectives for the period 

2011-2015 are: 

• GRI Sustainability Reporting Framework - G4 

• Promote a report or explain approach to sustainability 

reporting policy 

• Contribute to the development of Integrated 

Reporting 

One of GRI’s strategic goals centers around innovation 

– developing new guidance. As sustainability reporting 

2010/11 was overall a successful year for GRI: key 

achievements include the publication of the updated G3.1 

Guidelines, the launch of the Focal Point USA, and the 

publication of new sector guidance including the Airport 

Operators Sector Supplement. For more information on 

GRI’s work, you can read the Year in Review. 

100% 

80% 

60% 

N100 companies making strong progress 

64 

83 

64 

95 

Through these achievements, GRI has enabled 

thousands of organizations to be transparent about their 

performance, and raising awareness about the value of 

sustainability reporting. Research published by KPMG in 

2011 shows that 95 percent of the world’s 250 biggest 

companies now disclose sustainability performance 

information (figure 2); this is a big increase from nearly 

80 percent in 2008. What’s more, 80 percent of these 

companies use the GRI Guidelines. 

40% 

20% 

0% 

12 

1993 

18 

24 

35 

28 

45 

1996 1999 2002 2005 2008 2011 

N100* G250** 

* The N100 companies represent the 100 largest companies in each of the 34 countries studied in the KPMG 

International Survey of Corporate Responsibility Reporting 2011. 

** Global Fortune 250 (G250) companies 

Note: Survey results for the years 1993 to 2002 represent separate CR reports only. Due to the increasing trend in 

integrated reporting, the figures published after 2005 represent total reports, separate and published as part 

of annual reports. 

Source: KPMG International Corporate Responsibility Reporting Survey, 2011 

41 

53 

Figure 2


continues to gather bigger audiences, guidance must be 

fit for purpose. In the reporting year, GRI started work on 

the development of the next generation of Sustainability 

Reporting Guidelines – G4. The development follows 

GRI’s due process, involving experts from diverse sectors, 

constituencies and locations. 

Integrated reporting – the combined reporting on an 

organization’s financial and non-financial performance – is 

expected to become an effective way of mainstreaming 

sustainability disclosure over the coming decade. For 

this reason, contributing to the evolution of integrated 

reporting is a strategic goal: GRI was one of the co-founders 

of the International Integrated Reporting Council (IIRC), 

which was set up in 2010, and the two organizations 

continue to work closely together. 

This report 

The online discussion about GRI’s 2009/10 sustainability 

report was very interesting and informative. Feedback 

included the need for a more comprehensive risk analysis 

of the organization, an updated stakeholder engagement, 

an evaluation of the program effectiveness and product 

responsibility and external feedback on the report. All 

of this input has been considered for this Sustainability 

Report. 

GRI’s mission is to make sustainability reporting standard 

practice, and organizations around the world expect GRI’s 

own reports to set an example. Feedback on the last report 

has led to the following changes in this report. 

For the first time, this sustainability report covers GRI’s 

indirect impacts on sustainability worldwide – its program 

effectiveness. GRI’s products and services – including 

capacity building through its training programs – enable 

thousands of organizations to be transparent about their 

sustainability performance. 

For this report, GRI increased stakeholder engagement. 

The outcome has driven the themes of this report and, 

as a result, this report is different to last year’s. In the 

previous reporting period, GRI looked at its direct impacts 

and performance related to internal processes. Following 

stakeholder engagement, this year’s report is expanded 

to include indirect impacts – the effect GRI’s work has on 

sustainability worldwide. As highlighted by reviewers, GRI’s 

biggest sustainability impact is its guidance. 

Because GRI works with diverse stakeholders worldwide, 

stakeholder engagement is a priority for GRI – in this 

report you will find information on the stakeholder 

engagement exercise undertaken for this report, which 

resulted in changes in the reporting guidance GRI uses. 

GRI’s stakeholders feel GRI’s program effectiveness and 

policy work are important indicators of sustainability 

performance. This report uses the updated G3.1 Guidelines 

and the NGO Sector Supplement, released in 2010. The 

Supplement focuses on specific issues for non-profit 

organizations such as program effectiveness, public 

awareness and advocacy. While GRI is not an NGO, many 

of the indicators in the NGO Sector Supplement (NGOSS) 

are relevant for communicating GRI’s sustainability 

performance: This report emphasizes program 

effectiveness, as GRI examines how well it achieves its 

mission. 

GRI has followed its own Guidelines to produce its 2010/11 

sustainability report, at Application Level A. Application 

Levels reflect the extent to which GRI’s Guidelines have 

been followed. This is the first time GRI is using the NGOSS 

for its own Sustainability Report, so this year the report is 

setting a baseline. Looking to the future, GRI aims to report 

its indirect sustainability impacts and provide comparisons 

year on year. For next report, GRI’s reporting team SMART 

is developing mechanisms to report quantitative data for 

comparison in future reports. 

GRI’s direct impacts are still important. This report covers 

the ongoing development of sustainability policies and 

practices at the Secretariat, covering employees, travel and 

operations. 

With this year’s Sustainability Report, GRI aims to provide 

its stakeholders with an overview of its sustainability 

performance and impacts: direct and indirect, internal and 

external. We are grateful to those who take the time to 

read GRI’s reports, and we welcome your feedback, which 

we use to improve future reports towards better, more 

engaging reporting. If you have any feedback about the 

Report, please get in touch with GRI at 

grisownreports@globalreporting.org. 

Ernst Ligteringen, 

Chief Executive, 

the Global Reporting Initiative

9 Global Reporting Initiative


About this report 

GRI produces an annual sustainability report: This report covers the financial year 1 July 2010 to 

30 June 2011. The last sustainability report (for the financial year 2009/10) was published in August 

2011, and the most recent Year In Review - GRI’s annual report, with further information on its goals 

and activity - was published in November 2011. 

Report content is driven by stakeholder engagement and 

determined using both internal and external processes, 

including determining material topics and prioritization. 

GRI updated its stakeholder engagement process in 

2010/11 – see pages 11-13 for a full description of the 

current approach. 

The results of stakeholder engagement were analyzed 

by the Sustainability Management and Reporting Team 

(SMART), which makes recommendations to the Executive 

Management Team on the report’s content. Final decision 

making on report content is undertaken by executive 

management. 

Expected users of this report include: 

Providers of Policy Frameworks 

Donors 

GRI Reporters 

Suppliers 

Green Economy and Report or Explain Partners 

Strategic Partners 

Organizations with similar goals and activities 

Organizational Stakeholders 

Governmental Advisory Group members 

Training partners 

Certified Software & Tools providers 

Media 

Working Group members 

Board of Directors 

Stakeholder Council 

Technical Advisory Committee 

Focal Points 

Secretariat staff members 

GRI’s Reporting Guidelines include guidance on Defining 

Report Content, based on eight Reporting Principles. 

Further guidance is offered in the Technical Protocol 

– Applying the Report Content Principles, a standalone 

resource published in March 2011. The Technical Protocol 

was referred to when deciding the content of this report. 

The Protocol’s suggested 3-step process was followed: 

Identification of topics based on surveys, Prioritization of 

topics based on their relevance to internal and external 

stakeholders, and Validation of topics against material 

GRI Aspects, to identify material issues with respect to the 

report’s scope, boundary and timeframe. 

This report covers the sustainability impacts of the 

Secretariat’s operations, products and services; and the 

impacts of GRI-related travel by Board, Technical Advisory 

Committee and Stakeholder Council members, and of 

participants in Working Groups convened to develop 

Reporting Framework guidance. 

The sustainability impacts of GRI’s Focal Points are not 

covered in the report, but their travel-related data will be 

included in the next sustainability report (2011/12) and 

thereafter. 

The report’s data, including the bases of calculations, 

assumptions and the techniques underlying assumptions, 

follow the guidance of the Compilation Points for each 

GRI Performance Indicator. Corrections from the 2009/10 

sustainability report are: 

Performance Indicator LA10: Average training hours per 

employee were 3.06 hours, not 5.2 hours 

Performance Indicator LA12: 11 percent of employees 

received regular performance and career development 

reviews, not 5 percent. 

This is the first GRI sustainability report to be based on 

the G3.1 Guidelines and the NGO Sector Supplement. 

This involved addressing Performance Indicators that GRI 

has not previously considered (pages 14-26). During the 

next reporting cycle GRI will determine and implement 

mechanisms needed to collect more quantitative data 

for these Indicators. This will provide a benchmark for 

upcoming reports, allowing GRI to evaluate its performance 

over time. 

If you have questions or feedback about this report, please 

contact grisownreports@globalreporting.org.


Talking and listening: Stakeholder engagement 

In this reporting period GRI’s Sustainability Management and Reporting Team (SMART) implemented 

new processes to define the material content of its reports. This meant increased stakeholder 

engagement - revitalizing the consultation process that was last used for GRI’s report in 2006. 

Based on those who are ‘influenced by or influence’ 

performance and goals, GRI considers its main stakeholders 

to include: 

Internal 

• Board of Directors (main decision-making body); meets 

twice per year 

• Secretariat staff members 

External 

• Organizational Stakeholders (organizational supporters 

and funders); in-country meetings held on an ad-hoc 

basis, plus regular webinars (online conferences), phone 

calls and interactive online communications 

• Working Groups for Framework content development; 

meet on an ad-hoc basis, according to project plan 

• Stakeholder Council; meets at least once per year 

• Technical Advisory Committee; meets on an ad hoc 

basis 

• Governmental Advisory Group (meets twice per year) 

• Donors/Sponsors 

• GRI Guideline users 

• Other normative standard setters/framework providers 

• Trade and industrial associations 

• Partners for specific activities (with whom GRI has 

signed a Memorandum of Understanding) 

• Accountancy associations 

• Assurance providers for non-financial reports 

• Consultants, service providers/reporting professionals 

• Suppliers of goods or services to the Secretariat 

• Prospective donors/partners 

• Training organizations in the sustainability field 

• Key information users: non-governmental 

organizations, civil society organizations 

• Labor unions 

• Investors 

A new stakeholder survey was introduced for this report. It 

was emailed to 981 stakeholders; two reminder emails were 

sent over the five-week period of the survey. 

The survey was based mostly on 44 descriptive statements 

relating to Aspects in the G3.1 Guidelines and NGO Sector 

Supplement. 

GRI’s Sustainable Management and Reporting Team (SMART) 

analyzing the results of the 2011 Stakeholder Engagement 

using the Materiality Matrix. 

159 participants responded fully to the survey. Their Likertbased 

values were totaled and averaged over the number 

of respondents.


SMART then plotted the 44 Aspects on a graph comparing 

the interests of X (internal stakeholders) and Y (external 

stakeholders). Following GRI’s Technical Protocol – 

Applying the Report Content Principles, thresholds were 

defined as ‘A – most significant’ to ‘D – least significant’. The 

resulting list of 44 Aspects graded A to D was examined. 

Further guidance on Materiality was applied, such as 

the perspective that Aspects of low significance to some 

stakeholders can be of high significance to others. The 

following topics were deemed material, and are therefore 

included in this report: 

Aspect category Aspects Group Reporting Status 

Program Effectiveness Affected stakeholder involvement A Report 

(NGO SS) 

Feedback, complaints, and action A Report 

Monitoring, evaluating, and learning A Report 

Gender and diversity B Report 

Public awareness and advocacy B Report 

Coordination A Report 

Economic (EC) Economic performance C Report 

Market presence, including impact on local economies D Not Material 

Indirect economic impacts D Not Material 

Resource allocation B Report 

Ethical fundraising B Report 

Environment (EN) Materials C Report 

Energy C Report 

Water D Not Material 

Biodiversity D Not Material 

Emissions, effluents and waste D Report 

Products and services C Not Material 

Compliance B Report 

Transport A Report 

Overall C Not Material 

Labor Practices and Employment C Report 

Decent Work (LA) Labor/management relations B Report 

Occupational health and safety B Report 

Training and education A Report 

Diversity and equal opportunity B Report


Aspect category Aspects Group Reporting Status 

Human Rights (HR) Investment and procurement practices B Report 

Non-discrimination B Report 

Freedom of association and collective bargaining B Report 

Child labor D Not Material 

Forced and compulsory labor D Not Material 

Security practices D Not Material 

Indigenous rights D Not Material 

Assessment Not surveyed Not Material 

Remediation Not surveyed Not Material 

Society (SO) Local Communities D Not Material 

Product Responsibility 

(PR) 

Corruption B Report 

Public policy A Report 

Anti-competitive behavior D Not Material 

Compliance C Report 

Customer health and safety D Not Material 

Product and service labelling D Not Material 

Marketing communications COMM 

A Report 

Customer privacy COMM 

C Report 

Compliance C Not Material 

GRI will continue to revisit its stakeholder engagement 

process on an ongoing basis, as part of its year-round 

reporting cycle and its daily operational practice: one 

influences the other.


Program, Policy and Partnerships 

GRI’s most significant impacts on sustainability result from its core product: organizational reporting 

guidance. Many of these impacts can be understood by focusing on GRI’s program effectiveness. 

Operational responsibility for program effectiveness is shared among the particular Directors of GRI 

workstreams, and the Executive Management Team (EMT). 

Ultimately, the effectiveness of GRI’s program partly 

equates to the effectiveness of its guidance in revealing 

organizations’ sustainability performance; and how the 

collection and publication of this information enables and 

promotes organizational change towards a sustainable 

global economy. 

This effectiveness is interlinked with the way that GRI 

operates – as a collaborative non-profit organization, 

observing due diligence in its finances and due process in 

the development of its core product. 

The inclusivity of GRI’s program is highly significant. 

Organizational, regulatory, civil and public stakeholders 

must be able to share their input and responses. All 

producers and users of sustainability information must be 

offered a theoretical convening space to reach consensus 

on the nature of organizational reporting, and how that 

reporting can lead to positive outcomes. 

The producers and users of sustainability information are 

growing in number. Governments, regulators and financial 

market actors are increasingly requesting sustainability 

data. As a major provider of reporting guidance, GRI’s 

involvement in public policy and advocacy is therefore 

increasing, and taking on a new importance among its 

activities. 

But GRI’s sustainability impacts are not limited to external 

guidance and activity. In encouraging all organizations 

to report, GRI must ‘walk the talk’– it must measure and 

manage its internally-created sustainability impacts. These 

internal impacts are most pronounced in the social and 

environmental spheres – in the welfare of its employees, 

and the effects of global travel. This report highlights GRI’s 

performance against goals, and sets goals for the next 

reporting period. 

GRI’s main internal mechanism for measuring program 

effectiveness, among many, is the Quarterly Management 

Report. This document plots results against quantitative 

goals that fall under GRI’s strategic goals. Sub-goals 

include such wide-ranging workstreams as the number 

of sustainability reports filed with GRI, website visitor 

numbers, and planned growth in the Organizational 

Stakeholder program The Report is prepared for the 

Board and Executive Management Team. Responses to 

performance against these goals are communicated to 

director and line managers. 

The six Performance Indicators for Program Effectiveness 

focus mostly on processes, for: 

• correcting and changing policy 

• feedback and complaints 

• evaluating the efficacy of programs 

• integrating gender and diversity into program design 

• formulating and changing advocacy positions 

• coordinating with the activities of other actors 

The six Indicators observe six sector-specific aspects, 

including Affected Stakeholder Engagement. 

The identification of key stakeholders, and analysis of their 

participation, is a significant element of understanding 

program effectiveness. For all organizations reporting with 

the Supplement, much of the disclosure centers around 

stakeholders. With whom do you work? With whom do you 

talk? Whose needs do you represent, or not represent? 

For a network-based organization, this stakeholder 

emphasis in analyzing program effectiveness is very 

pronounced. The following pages analyze the role of 

various key stakeholders, and the contribution they make 

to GRI’s work – and its sustainability impacts. 

GRI is a multi-stakeholder network-based organization. 

Operationally, most of its activity involves reaching out to a 

wide range of stakeholders from diverse constituencies, on 

a daily basis. And so GRI is in constant communication with 

affected parties: this communication is a programmatic 

element of delivering its core product, and other services.

15 Global Reporting Initiative


Reporting companies and organizations 

“As a first time sustainability reporter in 2010, Chrysler Group selected the GRI framework because it 

provided us with a proven, well-accepted structure to shape our report. With the guidance of the 

GRI team, we were able to achieve our objectives for timing, transparency and completeness.” 

Greg Rose, Director of Sustainability, Environmental, Health & Safety, Chrysler Group LLC, USA 

Thousands of companies and organizations around the 

world use GRI’s Sustainability Reporting Framework. 1 

The development and form of this guidance has a direct 

effect on how they collect and present their sustainability 

data. Establishing an effective sustainability reporting cycle 

can present organizations with opportunities to change 

their sustainability impacts and outcomes, internally and 

externally. In a sustainability context, that means the 

impacts and outcomes of their economic, environmental, 

social and governance performance. 

The guidelines@globalreporting.org email address enables 

reporters to contact GRI for advice about Sustainability 

Reporting Framework. Important questions are relayed to 

managers on at least a monthly basis, if not immediately. 

If required, they are relayed to EMT members in the same 

time-frame. Submissions to the address can range from 

questions around terminology or metrics to suggestions 

for improvement or spotlighting errors. Reporters may 

also comment on the feasibility of reporting against some 

Indicators, or explain organizational difficulties with certain 

types of disclosure. New resource documents for reporters, 

such as the G3/G3.1 Reference Sheet, are created on the 

basis of insight received from these queries. 

Formal feedback from organizations that produce 

sustainability reports is gathered during the development 

phase of the Reporting Guidelines, Sector Supplements 

1 

For examples of sustainability reports from around the world, 

see GRI’s Sustainability Disclosure Database 

http://database.globalreporting.org 

and other Framework elements. Reporters can be 

contacted or addressed through a variety of mechanisms, 

ranging from electronic platforms or inclusion on an email 

mailing list to having an ongoing professional relationship 

with Secretariat staff. They may answer surveys, or take part 

in workshops. This feedback is used for many purposes, 

from devising new and improved content to gauging 

organizational reactions to prompts for different kinds of 

data. 

Experienced reporters may also participate in Working 

Groups for developing the Sustainability Reporting 

Framework. (see page 18), research, and the creation of 

supporting publications. A significant number of longterm 

sustainability reporting multinationals are GRI 

Organizational Stakeholders (see page 21-22). 

To take advantage of a number of services and data 

collection activities, reporters also engage with GRI’s Report 

Services department. Users of Reports Services packages 

are sent a survey at year-end to assess satisfaction levels. 

This assists with the team’s brainstorming when they 

re-visit the services they provide. Services, pricing, and 

procedures are usually updated publicly on 1 January each 

year. 

GRI’s Framework documents are reviewed and updated 

as often as deemed necessary by the Board. Proposed 

and in-process changes to Framework guidance are made 

available for public comment at least twice during the 

development phase of guidance. One measure of the


effectiveness of GRI’s guidance is the level of usage. GRI 

data providers helped maintain the GRI Reports List in 

2010/11. The Reports List features all GRI-based reports that 

GRI is aware of, and that contain a Content Index. While it 

does not include the thousands more reports that follow 

GRI’s guidance, it reflects wider trends in sustainability 

reporting. The List indicates annual growth in sustainability 

reporting since the publication of GRI’s first guidance in 

2000. GRI worked on a major overhaul of the List during 

the reporting period, launching the new Sustainability 

Disclosure Database in late 2011. 

In 2010/11, public and professional feedback received 

across many channels led to several changes to GRI’s 

offerings. This included the development of the Content 

Index template; the G3 and G3.1 Checklists; the phasing 

out of self-declared and ‘Third party checked’ icons for 

sustainability reports; and changes to the GRI Application 

Level statement, to clarify the meaning of Application Level 

checks and their relation to external assurance. 

Some of this feedback came from assurance providers. 

Changes to GRI’s offerings were communicated publicly via 

webinars, meetings and conferences, press releases, social 

media, email and personal contact, and GRI’s website and 

newsletter. 

GRI’s Certified Software and Tools Program supports 

reporters that use software to produce sustainability 

reports. GRI engages with software providers to check 

their use of its copyrighted guidance, and certifies that 

it is applied correctly in commercially-available digital 

resources. Software providers are engaged across a variety 

of platforms, including open calls on GRI’s website, features 

in its online newsletter, or outreach at conferences and 

events. 

Participating software providers are in regular and open 

communication. During the certification process, providers 

are offered 5 working days to indicate if they are satisfied 

with GRI’s assessment of their software. Feedback is 

actioned on a case-by-case basis. The performance of 

the Program is subject to annual goals and performance 

reviews. In 2010/11, as a result of feedback from software 

providers, changes were made to the Program’s pricing 

and application 

procedures. 

Updates were 

published on 

GRI’s website and 

communicated 

individually 

to relevant 

providers. 

In 2010/11, 

two GRI 

communications 

in particular 

presented 

information on 

organizations’ 

business case 

for sustainability 

reporting, and on 

external impacts on environmental, social and governance 

issues as a consequence of organizations using GRI’s 

reporting guidance. 

One was the internally-researched Global Action, Local 

Change publication. Its interviews captured the experiences 

of Small and Medium Enterprises (SME) and supply chain 

actors in developing countries, as they were guided 

through their first sustainability reporting process on the 

Global Action Network for Transparency in the Supply 

Chain (GANTSCh) Program. This workstream involves 

another GRI department, the Certified Training Program. 

The local sustainability outcomes of the participants’ new 

reporting practices were also spotlighted. 

The second was the Organizational Stakeholder Knowledge 

Share Project. This series of online conferences and articles 

was exclusive to GRI’s Organizational Stakeholders, or OS 

(see page 21-22). OS include some of the world’s longeststanding 

sustainability reporters. The insights from their 

knowledge sharing are due to be published publically in 

2012.


Working Groups 

“Since I first participated at the GRI Conference in 2008, I realized I could help with some of 

GRI’s goals. Initially, I offered to help GRI establish contact with the Brazilian government, so the 

government could explore sustainability reporting for state owned companies. Itaipu contributes to 

various activities of GRI’s Focal Point in Brazil, of which we are sponsors. We are currently working on 

the Report or Explain proposal directly next to the office of President Dilma Roussef. 

In 2009 and 2010, GRI invited me to integrate the Advisory Gender Working Group (GRI/IFC) and 

G3.1 Gender Working Group, due to the work we have been doing at Itaipu since 2003 on gender 

equality. As a professional, I see that the knowledge gained during the development of our program 

of gender was instrumental in proposals that I could provide to the G3.1 Gender Working Group.” 

Heloisa Covolan, Social and Environmental Responsibility Coordinator, Itaipu (and Gender Working Group member), Brazil 

calls are initiated largely via online platforms – GRI’s 

website, newsletter, social media groups, and email mailing 

lists. Working Groups develop content within an agreed 

scope – the Groups ’ Terms of Reference (ToR). ToR are 

developed collaboratively between the Secretariat and the 

Technical Advisory Committee (TAC). 

GRI Working Group members session in March 2011. 

Working Groups are the groups of experts convened 

to develop the Sustainability Reporting Framework’s 

guidance. During the 2010/11 period the G3.1 Reporting 

Guidelines, the Technical Protocol – Applying the Report 

Content Principles, and the Airport Operators Sector 

Supplement were published. These guidance documents 

represent the work of five separate Working Groups (3 

Working Groups were involved in developing G3.1). 

Working Group membership is geographically diverse, 

and based on the principle of equal representation from 

four target constituencies - Business, Labor, Mediating 

Institutions and Civil Society Organizations. 

Their development occurred over two years and involved 

five Working Groups. Working Group membership is 

geographically diverse, and based on the principle of 

equal representation from four target constituencies - 

Business, Labor, Mediating Institutions and Civil Society 

Organizations. 

Working Group members can be recruited (i.e. invited) or 

appointed following public calls for topic experts. Public 

Staff of GRI’s Guidance, Support and Innovation Team 

convene and chair Working Group meetings. Working 

Groups meet personally at least twice in the course of 

their activities, but most meetings are conducted via 

webinar (online conference). Ongoing communication is 

facilitated by email and telephone contact; all Working 

Group members can expect to have access to at least 

two Secretariat staff members for the duration of their 

participation. 

The new content developed by Working Groups is 

presented for public comment at least twice during the 

process. After formal public comment has been evaluated 

by the Secretariat, Working Group members must take 

account of the feedback received, and consider how it 

can be incorporated in the emerging guidance. Public 

comment is invited mostly via online and electronic 

platforms. 

Working Groups are among those most responsible for 

incorporating gender and diversity into GRI’s program 

design. Working Groups for various Framework elements 

regularly include gender considerations in their 

recommended guidance; in 2010/11, the Gender Working 

Group developed specific gender-related updates to 

the G3 Reporting Guidelines, the necessity of which was 

first recognized by GRI’s Board in 2006. These updates, 

and others on local community and human rights issues, 

formed part of the finalized G3.1 Guidelines.


Policy makers and allied organizations 

“Sustainability reporting helps companies think about their sustainability performance in a more 

strategic way; by measuring their impacts, companies can better manage their performance 

and identify areas for improvement. In the end, this contributes both to the economy - making 

companies more competitive and successful – and to poverty reduction, sustainable development 

and human rights. For Sida, the partnership with GRI is a cornerstone of the B4D Programme, 

bringing the worlds of enterprise and international development cooperation together to drive a 

sustainable global economy.” 

Johan Akerblom, Senior Advisor, Business for Development, Sida, Sweden 

The Governmental Advisory Group (Gov Group) was 

established in 2008. To protect GRI’s independence, the 

Group is an informal body with no constitutional role. Its 

mandate is to provide expert advice from representatives 

of international governments to GRI’s Board and Executive 

Management Team. With 16 members meeting twice a year, 

the Group also functions as a platform to exchange ideas 

and experiences among participants. 

Gov Group members are drawn from governments in 

member and non-member countries of the Organisation 

for Economic Cooperation and Development. GRI 

invites members on the basis of their employment in a 

government or governmental body, their demonstrated 

leadership skills, and their experience with sustainability 

reporting. Gov Group Terms of Reference are developed 

collaboratively between GRI and Group members. 

Fifth meeting of the GRI Government Advisory Group, hosted by the French Ministry for Ecology, Sustainable 

Development, Transport and Housing, in Paris, France.


Feedback or complaints from Group members are assessed 

on a case by case basis, initially by the GRI team responsible 

for chairing the Group – the Government Relations, 

International Organizations, Development and Advocacy 

Team (GIDA). 

There is no formal system in place for monitoring the 

learning derived from the Gov Group, or its ‘effectiveness’; 

the Group exchanges ideas and views informally, usually 

among GRI’s Executive Management and GIDA Teams. 

The GIDA team also oversees the Report or Explain 

Campaign Forum, launched in the reporting period. The 

Forum is a convening space for all those who wish to 

add their support to the Report or Explain principle: that 

all large organizations should report their sustainability 

performance as well as their financial performance, or 

explain why if they do not. 

The Forum was populated initially by organizations that GRI 

reached out to in its network, mostly via the Stakeholder 

Council and among Organizational Stakeholders. Alongside 

having professional relationships with GRI staff across 

several departments, Forum participants may email 

feedback and input to reportorexplain@globalreporting. 

org. This feedback and input is monitored and replied to 

on a daily basis; furthermore, GRI regularly initiates contact 

with participants. One aim of the Forum is to publish 

examples of sustainability reporting regulation, and all 

website visitors are invited to make a contribution on the 

Report or Explain webpages. 

Serious or ongoing complaints would be, and are, brought 

to the attention of GRI executive management and 

Directors on the same day as their latest occurrence. During 

the reporting period GRI received two complaints related 

to the Report or Explain Campaign Forum. The complaints 

were addressed by GRI and resulted in changing the name 

of the ‘Campaign Forum Partners’ to ‘Campaign Forum 

Members’. 

The GIDA manager tracks constituency and regional 

presence among Forum participants. The Forum is set to 

evolve as support for the Report or Explain principle, or 

resistance to it, becomes more evident. All GIDA activities 

– including fundraising, lobbying, and public advocacy 

– are aligned with the Report or Explain concept. Formal 

submissions to governments or governmental bodies 

are published on the recipients’ websites. News of GIDA 

campaigning may be featured in GRI’s online newsletter. 

Any changes of positioning, or exiting from collaborative 

arrangements, would be discussed by GRI’s Board. The 

resulting news would be communicated publicly on GRI’s 

website, and/or through other contact points determined 

by executive management. 

The GIDA Team also manages strategic partnerships – GRI 

has strategic partnerships with United Nations Global 

Compact (UNGC), the United Nations Environment 

Programme (UNEP), and the Organisation for Economic 

Cooperation and Development (OECD). The partnerships 

are managed consistent with the signed Memoranda of 

Understanding (MoU). 

GRI’s Guidance, Support and Innovation Team may also 

approach, or be approached by, organizations that 

offer related reporting frameworks. The potential for 

coordination is assessed by internal GRI research. As a 

consequence, linkage documents may be developed to 

spotlight the compatibility of GRI’s guidance with other 

normative frameworks. Staff at other organizations may 

be invited to join a GRI Working Group; GRI may volunteer 

time to be involved in the development of another 

organization’s work. In this reporting period GRI was in 

communication the United Nations The Economics of 

Ecosystems and Biodiversity (TEEB) , and involved in the 

revisions of the Organisation for Economic Cooperation 

and Development (OECD)’s Guidelines for Multinational 

Enterprises and the UNGC Communication on Progress. 

GRI was also involved in developing linkage guidance 

with the 26000 standard of the International Organization 

for Standardization, and the Carbon Disclosure Project’s 

Questionnaire.


Organizational Stakeholders 

“Over the past few years, the Global Reporting Initiative has played an extremely important role 

in developing a common approach to sustainability reporting. That role, we believe, will become 

steadily more important in the years ahead – not only with the adoption of the new G4 Guidelines, 

but also with the increasing shift towards integrated reporting.” 

Marc van Weede, Global Head of Sustainability, AEGON N.V, The Netherlands 

GRI’s Letshani Ndlovu at the Spanish Organizational Stakeholder Meeting in Madrid. 

Organizational Stakeholders (OS) are GRI’s core supporters. 

OS endorse GRI’s mission and vision, promote GRI in their 

own networks, play an important governance role, and 

fund GRI through annual contributions. OS include multiand 

transnationals, consultancies, non-profit bodies and 

organizations, small and medium enterprises, and private 

individuals. 

One of the advertised benefits of the OS Program is regular 

and close contact with a small and exclusive GRI team. GRI’s 

Secretariat engages with OS on a daily basis. GRI also works 

to recruit reporting organizations to become OS. 

OS profile information is analyzed and viewed regularly 

by OS Team members; balanced constituency, stakeholder 

and geographic representation is a significant focus of the 

Program. 

In 2008, OS were surveyed about what they most wanted 

from the Program: the primary result was a need for a 

knowledge sharing platform. In 2011, the Knowledge 

Share Project saw 13 long term OS take part in interviews 

and webinars (online conferences) every month, to share 

their skills and experience. Feedback is gathered after each 

OS webinar to improve content and delivery. Around 20 

face to face OS meetings were convened in a number of


countries in 2010/11. OS can email, telephone or schedule 

conference calls with Secretariat staff; and they receive an 

early monthly online newsletter. 

OS have the opportunity to elect 60 percent of the 

membership of GRI’s Stakeholder Council. In 2010/11, 

during the yearly nominating process, OS requested 

more transparency around the decision making behind 

‘recommended’ nominees. This year, ‘recommended’ 

nominees were listed with the reasons why the GRI 

Nominating Committee felt these candidates were fair 

endorsements. Any serious or ongoing complaints from an 

OS would be brought to the notice of a GRI Director within 

a few hours. 

OS are a priority stakeholder group to be contacted by 

GRI for feedback and input on its reporting guidance. This 

was the case in 2010/11, where one of the first activities 

of the development process for GRI’s fourth generation of 

Reporting Guidelines – G4 – was an exclusive online survey 

for OS. The survey sought input on theory and content. 

Moreover, in practice OS are able to provide such input to 

the Secretariat at any time.


Local engagement 

“CSE is proud to be a GRI Organizational Stakeholder and Certified Training Partner. We share the 

same vision with GRI, as we strive to promote sustainability in all geographical areas in which we 

operate. Moreover, we empower organizations from all the sectors that we are active in, to report 

on their performance and progress in order to establish a long lasting trusting relation with their 

stakeholders. The GRI framework helps us to provide tangible evidence that sustainability reporting 

is an opportunity for organizations to become leaders in an ever changing business environment. In 

GRI we see not only a trusted partner, but a great team which often goes the extra mile to support 

us in our journey.” 

Aglaia Ntili, Global Training and Partnerships Manager, Centre for Sustainability and Excellence (CSE), Greece 

GRI’s Romie Goedicke at an Introductory Workshop at the Hong Kong Council for Social Services. 

The Regional Network Program drives GRI’s strategic goals 

around the world, and aims to create active reporting 

communities in different countries and regions. In doing 

so, they are assisted by Focal Points – regional offices led by 

a Senior Manager or Director. At 30 June 2011, there were 

Focal Points in Australia, Brazil, China, India and the USA, 

alongside GRI Ambassadors for France and Russia. 

Face to face, email and telephone outreach from GRI 

to local networks is undertaken, in order to find host 

organizations for Focal Points. Focal Points establish formal 

agreements with hosts: this includes the St James Ethic 

Centre (Australia), the Brazilian Institute of Corporate 

Governance (IBGC), the Deutsche Gesellschaft fuer 

Internationale Zusammenarbeit (GIZ), in India and 

The Conference Board (USA). 

Focal Point performance and impact is measured by formal 

objective setting and performance review processes. Focal 

Points report to the Secretariat on their activities and 

achievements quarterly. The Focal Points’ main contact with 

the Secretariat is with the team responsible for supporting 

them – the Regional Network Team. This communication 

includes daily emails and weekly scheduled calls. As a result 

of Focal Point feedback, Focal Point Week was established 

at the Secretariat during 2010/11 – an annual event, 

coinciding with GRI’s financial year planning, where Focal 

Points and Secretariat colleagues can meet and collaborate.


GRI Training of Trainers event held in Amsterdam in December 2010. 

GRI’s regional presence is boosted significantly by its 

Certified Training Partners (CTPs), and the consultants 

who advise on training courses delivered by CTPs. CTPs 

offer widely available training modules that cover GRI’s 

sustainability reporting process, and were active in 74 

countries at 30 June 2011. GRI signs an agreement with 

CTPs. The effectiveness of their training is evaluated by 

Quality Control Consultants, who are also based locally. 

In April 2011, Certified Training Partners instructed their 

5000 th participant since courses began in 2008. Much 

certified training is aimed at groups of first time reporters, 

specifically small and medium enterprises (SME) and supply 

chain companies via GRI’s GANTSCh Program. 

As a consequence of multi-stakeholder feedback across 

multiple platforms to GRI’s Secretariat, significant changes 

have been made to the services provided by both Certified 

Trainers and GANTSCh. In 2010/11, training materials were 

adapted and updated, and ongoing ‘Training of Trainers’ 

meetings were held in Amsterdam. The use of external 

consultants was amended in the GANTSCh Program. 

Consultants now report to the Secretariat in a structured 

way as they assist in training, and complete post-course 

status reports. The renewal of agreements with Training 

Partners and consultants is based partly on structured posttraining 

feedback received from all course participants. 

“Reaching 5000 participants is a real milestone 

for GRI and shows the value organizations are 

putting on sustainability reporting. It is also a 

testament to our 60 Certified Training Partners 

around the world, whose commitment and drive 

are key to GRI’s mission.” 

Enrique Torres, Senior Manager, Training and Coaching 

Programs, GRI


Governance bodies 

“As a long serving member of the GRI Board, and also Chair of its Audit, Finance and Remuneration 

Committee, I am always looking for tools to help me in my task of ensuring that GRI is fit for purpose. 

I see my paramount role as a member of the Board to observe that due process - in the GRI multistakeholder 

way - has been followed; more to the spirit rather than the absolute ‘letter of the law’. 

I need to see that we have proper balance within our structure, and that due process is followed. 

That is the only way we can ensure that all sectors will accept the final decision around Framework 

content, even though it may not always be in a sector’s favor. I do not see it as my job to cherry pick 

the end result of Framework content, although I will certainly point anything out to the appropriate 

committee chair if something obvious has been missed.” 

Peter Wong, Consultant, Deloitte Touche Tohmatsu, Hong Kong 

GRI’s governance bodies are key stakeholders: the Board of 

Directors (Board), Technical Advisory Committee (TAC), and 

the Stakeholder Council (SC). 

Each governance body has its own rules and procedures, 

developed by the Board of Directors. Any governance body 

member wishing to change these rules and procedures 

is welcome to discuss proposals within their governance 

group. After the group has reached a decision on the 

proposal, the Chairman presents it to the Board for final 

decision-making. The Secretariat can then implement any 

changes, and communicate them to the group. 

Each governance body plays a part in determining whether 

a Reporting Framework document is released publicly, by 

expressing a Concur/Non-concur viewpoint. Individual 

concerns about the guidance are addressed before each 

group votes. Collective concerns are brought before the 

Board by each group’s Chair, in a verbal report. 

Feedback and complaints related to governance bodies 

and their members are directed to an appointed 

Secretariat contact or to the group’s Chairman. Actions 

are addressed on a case-by-case basis. There are no formal 

evaluation or monitoring processes for governance 

bodies, but TAC members may be re-appointed on the 

basis of performance evaluation at the end of their term. 

In 2010/11, the SC was in the process of developing a 

performance evaluation system. 

GRI’s advocacy positions arise from the Board or Secretariat. 

Only the Board can approve such positioning, as is the case 

with two core goals for GRI: the development of the Report 

or Explain principle, and integrated reporting (including 

the work of the International Integrated Reporting Council). 

As sector and topic experts, governance body members 

are frequently the source of learning about new trends 

and developments in sustainability reporting. Prompted 

by members, the Board is able to instruct the Secretariat 

to implement specific workstreams. This includes the 

possibilities of harmonizing GRI’s guidance with that 

of other frameworks, or aligning activity with other 

organizations. 

Secretariat employees who wish to raise issues with 

governance bodies can do so via the Employee 

Representation Board (ERB). 

GRI Board of Directors 

(Last row from left to right: 

Roberto Waack, Sean 

Harrigan, Ernst Ligteringen, 

Ignasi Carreras, 

Dr. Simon Longstaff, 

John Elkington First row 

from left to right: Sylvie 

Lemmet, Denise Esdon, 

Kishor Chaukar, Anita 

Normark, Prof. Mervyn 

E. King, Herman Mulder. 

Board members not on the 

picture: Peter Wong, 

Lord Michael Hastings)


Integrated reporting stakeholders 

“It has been evident that the work of GRI informs and has synergies with integrated reporting (IR), 

this influences thinking by bringing the broad reporting requirement to the table. The clarity of a 

vision for reporting and how sustainability fits into this big picture is something that we look to our 

collaboration to accomplish. We expect the development of G4 to have IR at its core, bringing clarity 

to the need for sustainability data leading to improved reporting and behavior change.” 

Paul Druckman, Chief Executive Officer, IIRC, United Kingdom 

Integrated reporting means the publication of combined 

analysis of an organization’s financial and non-financial 

performance. GRI co-convened the International Integrated 

Reporting Council (IIRC) in 2010, together with the Prince 

of Wales’s Accounting for Sustainability Project (A4S) and 

the International Federation of Accountants (IFAC). 

Sustainability reporting is a significant influence on the 

development of integrated reporting; GRI’s guidance is 

a potential content provider for the IIRC’s forthcoming 

integrated reporting framework. A variety of standard 

setting bodies and providers of reporting guidance are also 

involved in the IIRC’s working groups and committees. 

As a high profile development, integrated reporting has the 

capacity to make sustainability reporting standard practice. 

On this basis, the Secretariat recommended to the Board 

that GRI should become involved in the founding and 

activity of the IIRC. 

The IIRC is tasked with developing a framework that brings 

together financial, environmental, social and governance 

performance in a concise, consistent and comparable 

format. This aim aligns with GRI’s vision and mission. 

Integrated reporting will let GRI reach new and underrepresented 

stakeholders in the sustainability reporting 

field. 

GRI’s involvement with the IIRC is publicized on its website, 

and in its online newsletter, press releases and promotional 

materials. The IIRC has its own secretariat, with which 

a dedicated GRI Secretariat employee coordinates on a 

weekly basis. GRI’s Chief Executive sits on the Council, and 

GRI’s Deputy Chief Executive Nelmara Arbex is a member of 

an IIRC task force.


Employees and Environment - the Secretariat’s 

direct impacts 

Employees 

GRI strives to offer attractive employment benefits, 

decent working conditions and equal opportunities for 

its diverse group of employees. Employee terms and 

conditions are set out in a Contract of Employment and the 

Personnel Manual. In addition to the Personnel Manual, a 

supplementary Employee Benefits Schedule is available to 

all and reflects the taxable impacts. 

Overall labor/management relations strategy was 

discussed in the reporting year by the Chairman of the 

Board, the Audit, Finance and Remuneration Committee, 

and the Executive Management Team; the implications 

of the proposed strategy were then shared with the Chief 

Executive, HR and other senior managers, before affected 

staff members were consulted and the changes agreed in 

writing. 

GRI aims to provide a healthy and safe work environment 

for employees. Procedures and policies relating to 

occupational health and safety have been relatively 

structured since the establishment of the Secretariat’s 

operations. Therefore, regular procedures are followed, 

based on Dutch legislation and mandatory codes of 

practice and standards. 

Actions in 2010/11 include: training of two employees 

in First Aid procedures, availability of a first aid kit, fire 

extinguishers strategically placed at the office based on 

fire service recommendations, all new colleagues informed 

about fire escape routes. 

The Operations department of the Secretariat –in 

particular, the Senior Manager HR – is responsible for 

occupational health and safety issues, policy development 

and the implementation of internal procedures. Dutch 

regulations require employees certified in First Aid 

procedures to update their knowledge on a yearly basis. 

The HR manager is responsible for ensuring that the 

procedures for emergency evacuation of the building 

comply with Dutch regulations. The monitoring of 

occupational health and safety policies is carried out on an 

ongoing basis at GRI by the Senior Manager HR. 

HR has an open door policy regarding feedback and 

complaints, plus a formal Grievance Policy. Regular faceto-face 

meetings are held between line managers and all 

employees. 

In 2010/11, GRI formed its Employee Representation Body 

(ERB). The ERB offers employees with a structured system 

for comments and complaints, which can be channeled


more easily to senior management. The Secretariat votes 

for the ERB’s five members, mostly on a peer-to-peer basis. 

The ERB holds small group meetings with staff chaired by 

a dedicated ERB member. ERB members are available for 

confidential conversations with staff ‘on request.’ Employees 

can also email or telephone ERB members, and an 

anonymous Suggestions Box is provided, which is checked 

once a week. 

GRI aims to help staff to achieve professional growth and 

greater job satisfaction. As a small organization, GRI bases 

this development on a yearly performance review and 

the provision, as far as possible, of training opportunities. 

Training and education is one of the subjects that has been 

included in the draft GRI Human Resources Policy. Media 

training was provided to senior GRI staff in May 2011, and 

in-house IT training sessions were ongoing throughout 

2010/11. 

Although there is still no specific Policy on Career Path 

Development, the annual employee performance 

cycle follows a regular procedure. A new Performance 

Management Methodology was finalized in the reporting 

period. The Operations department of the Secretariat 

continues to be responsible for training and education, 

policy development and the implementation of internal 

procedures. 

Goals 

Develop a more robust 

Performance Management 

Methodology and 

supporting tools 

Outcome 

Completed 

2008/09 

2009/10 

2010/11 

The Secretariat continued to grow during the reporting period. 

The number of indefinite and definite contracts increased by 

one and three respectively. At the same time, the number of 

internships decreased by two. 

40 

35 

30 

25 

20 

15 

10 

5 

0 

LA1 - Total number of employes broken 

down by type of employment contract 

0 2 4 6 8 10 12 

LA1 - Total workforce broken down by 

gender and region (2010/11) 

Male 

Female 

Australia and Oceania 

Africa 

South America 

North America 

Asia 

Europe 

Age Group 50 

The gender distribution at the Secretariat has remained at 

approximately 30 percent male and 70 percent female over the 

last three years. GRI does not discriminate on gender, race, age or 

by minority group membership. The best candidates are selected 

for the job based on skills and experience. 

New Goals 

- Implement the Performance Management 

Methodology (PMM) for all Amsterdam-based 

employees who joined before 1 October 2011 

- Achieve a 30 percent increase in training hours per 

employee 

- Strive for a more balanced gender representation in the 

governance bodies 

14 

12 

10 

8 

6 

4 

2 

0 

LA10 - Average hours of training per year 

per employee by employee category 

Chief Executive 

Deputy Chief Executive level 

Directors level 

(Sr.) Managers level 

(Sr.) Coordinator level 

Administrators level 

Intern level 

Volunteer level 

2010/11 

2010/09 

2008/09 

In 2010/11, 54 employees received 212 hours of training 

resulting in an average of 2.87 hours per employee. This is a 

slight decrease of 0.19 hours per employee from 2009/10. GRI 

aims to achieve a 30 percent increase in training hours per 

employee during the next reporting period.


3.96 

3.94 

3.92 

3.90 

3.88 

3.86 

3.84 

3.82 

3.80 

The Secretariat provides training to employees regardless of 

gender. This is the first year that data related to gender was 

collected and reported. GRI will fully report this data in a threeyear 

trend by 2013. 

22 

LA10 - Average number of training hours 

per year per gender 

27 

3.86 

male 

5 

23 

23 

GRI is a young organization with employees predominately of 

the age groups ‘below 30’ and ‘30-50’. In 2010/11, there was an 

increase of 5.77 percent in the age group ‘30-50’ and a decrease of 

3.49 percent in the age group ‘below 30’. There is no overall trend 

with respect to change in the distribution of age groups at GRI. 

6 

3.95 

female 

LA13 - Breakdown of Secretariat employees 

by age group 

Age Group 50 

2010/11 2009/10 2008/09 

19 

17 

2010/11 

4 

Environment 

GRI’s last sustainability report detailed its actions to reduce 

environmental impacts in office culture and global travel. 

That process continued in 2010/11. 

Goals 

Offset all business travel 

carbon dioxide emissions 

Provide more precise and 

comparable data on energy 

consumption 

Complete and implement 

the sustainable procurement 

policy 

Finalize the sustainability, 

environmental, diversity and 

human resources policies 

Completed 

Outcome 

Completed 

Data provided monthly 

Incomplete 

The policy still needs to 

be incorporated into the 

Secretariat operations 

Drafts available and 

undergoing consultation for 

approval in 2012 

New Goals 

- Incorporate policies and establish procedures for the 

policies after the final approval 

- Purchase more sustainable office supplies 

- Work with a more sustainable travel agent and roll out 

the new GRI Travel Policy 

Drafts of GRI’s new Procurement, Human Resources, 

Environmental, and Sustainability policies were finalized in 

2010/11, pending approval from executive management. 

The operations department, with the assistance of 

SMART, is responsible for policy development and the 

implementation of internal procedures. In 2010/11, the 

Operations department has been boosted with more 

staff in the finance and Human Resource teams. To create 

more awareness and involve the Secretariat, all staff were 

surveyed about the potential for greater sustainability in 

the office. This feedback helped SMART prioritize and roll 

out various actions: Requirements to turn off computers 

and screens, to not waste foodstuffs, and to always recycle 

materials. 

Environmental Initiatives in 2010/11 

• Printed fewer Learning Series publications, and 

provided Training Partners with electronic versions of 

publications via a portal service 

• Changed office supplies provider, to company offering 

more sustainable products at a better price 

• Recycled used IT hardware 

• Placed fewer paper bins in offices to create more 

awareness - visualize - the amount of paper waste 

• Recycled used paper


External Feedback Committee 

Introduction 

Stakeholder Engagement is an important part of the 

reporting journey. Stakeholders were engaged to help 

decide the content of this report; and to provide feedback. 

GRI’s External Feedback Committee (EFC) was set up to 

give an independent expert opinion on the Sustainability 

Report 2010/11. The Committee was not set up with 

the intention to provide any formal verification of the 

accuracy or completeness of the data presented. Instead, 

the Committee members focused on the report scope 

and content, and whether reported information is aligned 

with stakeholder interests. The end goal of the EFC was 

to provide a consensus-based statement commenting 

on GRI’s sustainability management, performance and 

reporting. 

Engagement Process: 

The engagement process was designed to accommodate 

this geographically diverse group. The first step was to 

provide documentation to the Committee members. GRI 

sent the following documents to each member of the 

committee through email: final draft of GRI’s Sustainability 

Report 2010/11, GRI Content Index, a description of the GRI 

process to define the report content for the 2010/11 report, 

and a standard set of guiding questions for the Committee 

members to respond to. 

The set of guiding questions was provided to ensure that 

feedback was structured and answered relevant questions. 

The recommendations from the Committee members are 

presented here. 

Stakeholder Selection 

GRI’s key stakeholder groups are Organizational 

Stakeholders, donors, suppliers, sponsors, report users 

and reporting organizations. Based on this, GRI contacted 

representatives from different stakeholder groups aiming 

for multi-stakeholder representation on the EFC. Five 

people accepted and served on the EFC. The members are 

listed below. 

External Feedback Committee members 

• Professor Carol Adams, Pro Vice-Chancellor 

(Sustainability), La Trobe University, Australia (reporting 

organization and Organizational Stakeholder) 

• Eric Hespenheide, Partner at Deloitte & Touche LLP, 

United States of America (donor, Organizational 

Stakeholder, reporting organization and report user) 

• Matthéüs van de Pol, Policymaker Corporate Social 

Responsibility/ Sustainability, Ministry of Economic 

Affairs, Agriculture and Innovation, The Netherlands 

(donor) 

• Tuuli Sauren, President and Founder, 

INSPIRIT International Communications, Belgium 

(supplier and Organizational Stakeholder) 

• Rob Steensels, Manager Financial Services, Ernst 

& Young, The Netherlands (donor, Organizational 

Stakeholder, reporting organization and report user)


It also prepared the Committee to produce a consensus 

report to be included in GRI’s Sustainability Report. 

A phone interview with each Committee member was held 

to clarify any questions about the process or the related 

documents. 

Each Committee member provided answers to the set 

of questions. The answers from all members were then 

complied by GRI into one summary document. This 

document was sent to each member three days before the 

virtual meeting. During the meeting this document was 

used as a basis to start the discussion. The meeting was 

chaired by Professor Carol Adams. The aim was to collect 

independent feedback, therefore GRI representatives 

maintained a distant role during the meeting, observing, 

clarifying questions when invited and making notes. 

Crystal Crawford, Volker Höntsch and Peter Westra from GRI 

attended the meeting. 

A consensus report was finalized during the meeting, and 

has been included in this section. GRI provided a formal 

response to the feedback, which is also included. 

GRI would like to thank each Committee member for 

volunteering their valuable time for this exercise. GRI aims 

to follow up on the feedback of the Committee in the next 

reporting cycle.


External Feedback Committee Statement on the Global Reporting Initiative’s 

2010/2011 Sustainability Report 

GRI and its Sustainability Management and Reporting 

Team have made considerable progress in further 

developing their sustainability reporting in their 

2010/11 report. They have conducted a robust 

Stakeholder Engagement process and incorporated 

stakeholder feedback in the report. The individual 

testimonials in each section illustrate what GRI’s work 

means to its stakeholders. 

In next year’s report we would like to see greater 

analysis of the strategic context in which GRI operates, 

including the organization’s main risks and challenges 

and an explanation of its key goals in that context. 

The reporting could be improved by providing more 

concise information about how GRI evaluates its 

Program Effectiveness and the organization’s indirect 

impacts. 

We acknowledge that this is challenging, but the 

indirect impacts of GRI’s work on sustainability 

performance are critical to the achievement of its vision 

of a sustainable global economy. 

The report could be improved by providing a consistent 

and clear link between the DMAs and the performance 

results and by including performance-related data in the 

main body of the report, rather than the Annex or Content 

Index sections. The report length could be reduced by 

providing links to additional information on the website 

and focusing on material impacts in the body of the 

report. 

Whilst External Assurance is critical to improving the 

quality of reporting, which in turn facilitates sustainability 

performance improvements, we understand the 

constraints on small organizations. We recommend that 

GRI continues to evaluate external assurance for their 

own reporting. This statement does not replace a third 

party external assurance, data has not been verified, 

but seeking external expert input is indicative of GRI’s 

commitment to challenging and improving the quality of 

its reporting. 

We would like to see the timeline for the report shortened 

in order to provide information to stakeholder in a timely 

manner, thereby increasing its relevance. 

• 

GRI’s Response 

The Committee’s remark on Program Effectiveness will be 

taken into consideration for GRI’s sustainability management 

and next report. GRI is currently identifying mechanisms 

and processes to quantify data for the Program Effectiveness 

Performance Indicators in the NGO Sector Supplement. 

Measuring the indirect impacts of GRI and its work is more 

challenging. However, GRI will look at possibilities to address 

this and define ways to have more performance information 

to report. 

GRI aims to produce a combined report covering the 

reporting period 1 July 2011 – 31 June 2012, bringing 

together GRI’s annual activity report (Year in Review) and 

Sustainability Report. GRI intends to launch the combined 

report in December 2012. GRI will start to explore when 

and how it can apply the integrated reporting concept as a 

non-profit organization. GRI will also aim to condense and 

contextualize performance data. Some of the information 

that is currently placed in the Annex and Content Index will 

be integrated into the report narrative. 

GRI recognizes the value of external assurance for the 

quality of reporting and will assess implementation of 

external assurance on GRI’s own report over time. 

GRI greatly appreciates the feedback and input of the EFC.


Acknowledgements 

Contributors to GRI’s sustainability report 2009/10 were: 

The Sustainability and Management Reporting Team 

(SMART): Tamara Bergkamp, Satu Brandt, Crystal Crawford, 

Volker Höntsch, Maggie Lee, Shivani Rajpal, Amanda Smits, 

and Peter Westra. 

With further contributions from: Carol Adams, Johan 

Akerblom, Marjella Alma, Nelmara Arbex, Marjolein 

Baghuis, Wim Bartels, Manfredo Behrens, Pietro Bertazzi, 

Jack Boulter, Bastian Buck, Heloisa Covolan, Paul Druckman, 

Krista Dutrieux, Maaike Fleur, Teresa Fogelberg, Lisa French, 

Mary Gauthier, Begoña Gilabert, Romie Goedicke, 

Lucy Goodchild, Eric Hespenheide, Monique Hutten, 

Ernst Ligteringen, Nikki McKean-Wood, Shireen Naidoo, 

Aglaia Ntili, Isabella Pagotto, Matthéüs van de Pol, 

Greg Rose, Tuuli Sauren, Rob Steensels, Elina Sviklina, 

Enrique Torres Rodriguez, Marc van Weede and Peter Wong. 

Further Information 

We would welcome any feedback or questions: 

The Global Reporting Initiative 

P.O. Box 10039 

1001 EA Amsterdam 

The Netherlands 

+31 (0)20 531 0000 

GRIsOwnReports@globalreporting.org 

The following photos were provided by the winners of the 

GRI Sustainability Image Competition held in 2011: 

p. 9 ‘Breathing new life from old’ by Nicholas Mitchell 

p. 15 ‘Goal’ by Barbara Kokoszka 

p. 63 ‘Balance’ by Barbara Kokoszka 

p. 65 ‘Poppyseed’ by Barbara Kokoszka 

GRI 2013 Conference kickoff meeting in Amsterdam on 

27 June 2011 

GRI Working Group Event Organizers Sector Supplement 

Meeting in Amsterdam in June 2011


GRI Content Index 

Profile 

Disclosure 

Application Level A 

Description 

1.1 COMM 

Statement from the most senior 

decision-maker of the organization. 

1.2 Description of key impacts, risks, 

and opportunities. 

Profile 

Disclosure 

Description 

G3.1 Content Index - NGO Sector Supplement 

STANDARD DISCLOSURES PART I: Profile Disclosures 

Reported 

1. Strategy and Analysis 

Cross-reference/ 

Direct answer 

Fully pp. 4 - 8 

Fully pp. 4 - 8 

Reported 

2. Organizational Profile 


Direct answer 

2.1 Name of the organization. Fully p. 60 

2.2 COMM 

Primary activities, brands, products, Fully p. 60 

and/or services. 

2.3 Operational structure of the 

Fully p. 60 

organization, including national 

offices, sections, branches, field 

offices, main divisions, operating 

companies, subsidiaries, and joint 

ventures. 

2.4 Location of organization’s 

Fully Graphic p. 60 

headquarters. 

2.5 Number of countries where the 

Fully p. 61 

organization operates, and names 

of countries with either major 

operations or that are specifically 

relevant to the sustainability issues 

covered in the report. 

2.6 COMM 

Nature of ownership and legal form. Fully p. 60 

2.7 Target audience and affected 

Fully p. 61 

stakeholders. Markets served 

(including geographic breakdown, 

sectors served, and types of 

affected stakeholders/customers/ 

beneficiaries). 

2.8 COMM 

Scale of the reporting organization. Fully pp. 60, 61 & 66 

2.9 Significant changes during the 

Fully p. 61 

reporting period regarding size, 

structure, or ownership. 

2.10 Awards received in the reporting 

period. 

Fully GRI did not receive 

any awards in this 

reporting period 

If applicable, 

indicate the part 

not reported 



not reported 

Reason for 

omission 

Reason for 

omission 

External Feedback 

Committee 

Explanation 

Explanation


Profile 

Disclosure 

Description 


Reported 

3. Report Parameters 


Direct answer 

3.1 Reporting period (e.g., fiscal/ 

Fully p. 10 

calendar year) for information 

provided. 

3.2 Date of most recent previous report Fully p. 10 

(if any). 

3.3 Reporting cycle (annual, biennial, Fully p. 10 

etc.) 

3.4 Contact point for questions 

Fully p. 10 

regarding the report or its contents. 

3.5 Process for defining report content. Fully pp. 10-13 

3.6 Boundary of the report (e.g., 

Fully p. 10 

countries, divisions, subsidiaries, 

leased facilities, joint ventures, 

suppliers). See GRI Boundary 

Protocol for further guidance. 

3.7 State any specific limitations on the 

scope or boundary of the report 

(see completeness principle for 

explanation of scope). 

Fully p. 10 

3.8 Basis for reporting on joint 

ventures, subsidiaries, leased 

facilities, outsourced operations, 

and other entities that can 

significantly affect comparability 

from period to period and/or 

between organizations. 

3.9 Data measurement techniques and 

the bases of calculations, including 

assumptions and techniques 

underlying estimations applied to 

the compilation of the Indicators 

and other information in the report. 

Explain any decisions not to apply, 

or to substantially diverge from, the 

GRI Indicator Protocols. 

3.10 Explanation of the effect of any restatements 

of information provided 

in earlier reports, and the reasons 

for such re-statement (e.g.,mergers/ 

acquisitions, change of base 

years/periods, nature of business, 

measurement methods). 

3.11 Significant changes from previous 

reporting periods in the scope, 

boundary, or measurement 

methods applied in the report. 

3.12 Table identifying the location of the 

Standard Disclosures in the report. 

Fully GRI secretariat 

operates from an office 

in Amsterdam. No 

significant operational 

changes were made 

in 2010/11 that 

would affect report 

comparability 

Fully p. 10 

Fully p. 10 

Fully p. 10 

Fully pp. 34-59 



not reported 

Reason for 

omission 

Explanation


3.13 Policy and current practice 

with regard to seeking external 

assurance for the report. 

Profile 

Disclosure 

Description 

4.1 Governance structure of the 

organization, including committees 

under the highest governance body 

responsible for specific tasks, such 

as setting strategy or organizational 

oversight. 

4.2 COMM 

Indicate whether the Chair of the 

highest governance body is also an 

executive officer. 

4.3 For organizations that have a 

unitary board structure, state the 

number and gender of members 

of the highest governance body 

that are independent and/or nonexecutive 

members. 

4.4 COMM 

Mechanisms for internal 

stakeholders (e.g., members), 

shareholders and employees to 

provide recommendations or 

direction to the highest governance 

body. 

4.5 Linkage between compensation 

for members of the highest 

governance body, senior managers, 

and executives (including 

departure arrangements), and 

the organization’s performance 

(including social and environmental 

performance). 

4.6 Processes in place for the highest 

governance body to ensure 

conflicts of interest are avoided. 

4.7 COMM 

Process for determining the 

composition, qualifications, and 

expertise of the members of the 

highest governance body and 

its committees, including any 

consideration of gender and other 

indicators of diversity. 


Fully This report has 

undergone a GRI 

Application Level 

Check and an 

independent external 

feedback committee 

was established to 

determine the extent 

to which the report 

content answers the 

feedback provided 

during the stakeholder 

engagement exercise. 

Page 30-32 

4. Governance, Commitments, and Engagement 

Reported 


Direct answer 

Fully p. 61 

Fully p. 61 

Fully p. 61 

Fully p. 62 

Fully p. 64 

Fully p. 63 

Fully p. 62 



not reported 

Reason for 

omission 

Explanation



4.8 Internally developed statements 

of mission or values, codes of 

Fully vision & mission: inner 

cover, rest: p. 6 

conduct, and principles relevant 

to economic, environmental, and 

social performance and the status 

of their implementation. 

4.9 COMM 

Procedures of the highest 

Fully p. 63 

governance body for overseeing 

the organization’s identification 

and management of economic, 

environmental, and social 

performance, including relevant 

risks and opportunities, and 

adherence or compliance with 

nationally and internationally 

agreed standards, codes of 

conduct, and principles. 

4.10 COMM 

Processes for evaluating the highest Fully p. 64 

governance body’s own performance, 

particularly with respect 

to economic, environmental, and 

social performance. 

4.11 Explanation of whether and how Fully p. 64 

the precautionary approach or 

principle is addressed by the 

organization. 

4.12 Externally developed economic, Fully p. 64 

environmental, and social charters, 

principles, or other initiatives to 

which the organization subscribes 

or endorses. 

4.13 Memberships in associations (such Fully p. 64 

as industry associations), coalitions 

and alliance memberships, and/ 

or national/international advocacy 

organizations in which the 

organization: * Has positions in 

governance bodies; * Participates in 

projects or committees; * Provides 

substantive funding beyond 

routine membership dues; or * 

Views membership as strategic. 

4.14 COMM 

List of stakeholder groups engaged Fully p. 11 

by the organization. 

4.15 Basis for identification and selection Fully p. 11 

of stakeholders with whom to 

engage. 

4.16 Approaches to stakeholder 

Fully p. 11 

engagement, including frequency 

of engagement by type and by 

stakeholder group. 

4.17 Key topics and concerns that have 

been raised through stakeholder 

engagement, and how the 

organization has responded to 

those key topics and concerns, 

including through its reporting. 

Fully pp. 11-13


STANDARD DISCLOSURES PART II: Disclosures on Management Approach (DMAs) 

G3 DMA Description Reported 


Direct answer 



not reported 

Reason for 

omission 

Explanation 

DMA PE Disclosure on Management 

Approach PE 

Aspects Affected stakeholder involvement Fully p. 14 

Feedback, complaints, and action Fully p. 16 

Monitoring, evaluating, and 

Fully pp. 20, 27 

learning 

Gender and diversity Fully p. 18 

Public awareness and advocacy Fully pp. 14,20, & 25 

Coordination Fully p. 20 

DMA EC Disclosure on Management 

Approach EC 

Aspects Economic performance Fully Annex p. 65 

Market presence, including impact Fully Annex p. 65 

on local economies 

Indirect economic impacts Not Not material Indirect 

economic 

Impacts were 

not considered 

material during 

the stakeholder 

consultation. 

However, GRI 

aims to have 

a positive 

impact on local 

economies 

via its work in 

developing 

countries and 

with business 

groups. 

Resource allocation Fully Annex p. 65 

Socially-responsible investment Not Not material GRI does not 

make any type 

of investments 

Ethical fundraising Fully Annex p. 65 

To be 

reported 

in



DMA EN Disclosure on Management 

Approach EN 

Aspects Materials Fully p. 29 

Energy Fully p. 29 

Water Not Not material GRI’s main 

operations are 

conducted 

from a small 

office, and its 

core business 

revolves around 

gathering 

knowledge, 

communication 

and the 

development 

of guidance 

documents. As a 

result, GRI has a 

relatively small 

environmental 

impact. 

Biodiversity Not Not material GRI’s main 


conducted 

from a small 


core business 


gathering 

knowledge, 

communication 


development 

of guidance 




environmental 

impact. 

Emissions, effluents and waste Fully p. 29 

Products and services Not Not material GRI’s main 


conducted 

from a small 


core business 


gathering 

knowledge, 

communication 


development 

of guidance 




environmental 

impact.



Compliance Fully p. 29 

Transport Fully p. 29 

Overall Not Not material GRI’s main 


conducted 

from a small 


core business 


gathering 

knowledge, 

communication 


development 

of guidance 




environmental 

impact. 

DMA LA Disclosure on Management 

Approach LA COMM 

Aspects Employment Fully p. 27 

Labor/management relations Fully p. 27 

Occupational health and safety Fully p. 27 

Training and education Fully p. 28 

Equal Remuneration for women 

and men 

Fully 

GRI applies an equal 

remuneration for 

women and men 

approach whereby the 

remuneration is based 

on ability, necessary 

qualifications and 

fitness for work; and 

irrespective of sex, 

age, marital or civil 

partnership status, 

sexual orientation, 

religion, nationality 

or race. 

Diversity and equal opportunity Not Not material The monitoring 

of diversity 

and equal 

opportunity 

policies is 

carried out on 

an ongoing 

basis at GRI. 

Procedures and 

policies relating 

to diversity 

and equal 

opportunity 

have been 

relatively 

structured 

since the 

establishment 

of the 

Secretariat’s 

operations.


DMA HR 

Aspects 

Disclosure on Management 

Approach HR 

Investment and procurement 

practices 


Fully 

There is currently 

no policy in place 

regarding the 

screening of suppliers 

on human rights. 

The Operations 

department of 

the Secretariat 

is responsible 

for diversity and 

equal opportunity 

issues, policy 

development and the 

implementation of 

internal procedures 

regarding Secretariat 

activities. 

Non-discrimination Fully A Harassment Policy 

is in place, and the 

Diversity Policy 

is in draft form. 

The Operations 

department of 

the Secretariat 

is responsible 

for diversity and 

equal opportunity 

issues, policy 

development and the 

implementation of 

internal procedures 

regarding Secretariat 

activities. 

Freedom of association and 

collective bargaining 

Fully 

GRI’s main operations 

are conducted 

from a small office 

in Amsterdam and 

covered by Dutch law 

where this right is 

protected. 

Child labor Not Not material GRI’s main 

Forced and compulsory labor Not Not material 


conducted from 

Security practices Not Not material a small office 

Indigenous rights Not Not material in Amsterdam, 

Assessment Not Not material 

where no child 

labor, forced 

Remediation Not Not material or compulsory 

labor, security 

practices, or 

indigenous 

rights are 

involved.



DMA SO Disclosure on Management 

Approach SO 

Aspects Community Not Not Material GRI is in full 

compliance 

with Dutch 

Law on aspects 

relating to 

corruption 

issues. 

Corruption Fully As an office-based 

organization located 

in Amsterdam, GRI 

is in full compliance 

with Dutch Law on 

aspects relating to 

corruption issues. It is 

common practice that 

gifts received during 

official representation 

activities are not kept 

for personal use. There 

are no written policies 

and procedures in 

place related to anticorruption. 

Public policy Fully GRI engages in 

public policy 

development. Its 

mission to mainstream 

sustainability reporting 

is supported by the 

Report or Explain 

campaign forum, 

a convening space 

for any organization 

that advocates 

policy relating 

to sustainability 

reporting. GRI also 

engages with, 

and seeks advice 

from, government 

representatives: 

the Governmental 

Advisory Group, 

formed in 2008, 

advises GRI on an 

informal basis.



Anti-competitive behavior Not Not Material GRI deems this 

Aspect to be 

not material 

given its size 

and nature of 

operations. 

Compliance Fully GRI aims to comply 

with Dutch national 

law on matters of 

compliance. The 

aspect of compliance 

is not covered by 

specific written 

policies. However, the 

Secretariat is bound by 

Dutch national law. 

DMA PR Disclosure on Management 

Approach PR 

Aspects Customer health and safety Not Not applicable Not material. 

GRI products 

and services 

are not related 

to costumers 

health and 

safety issues 

Product and service labelling Not Not material Most of GRI’s 

product and 

services are not 

directly linked 

to compliance 

with regulations 

and codes 

Marketing communications COMM 

Fully Annex p. 71 

Customer privacy COMM 


Compliance Not Not material GRI does not 

have to comply 

with specific 

laws and 

regulations 

concerning 

the provision 

and use of its 

products and 

services


Performance 

Indicator 

Description 

Affected stakeholder engagement 

NG01 

Processes for involvement of 

affected stakeholder groups in 

the design, implementation, 

monitoring and evaluation of 

policies and programs. 

Feedback, complaints and action 

NG02 

Mechanisms for feedback and 

complaints in relation to programs 

and policies and for determining 

actions to take in response to 

breaches of policy. 

Monitoring, evaluating and learning 

NG03 

System for program monitoring, 

evaluation and learning, (including 

measuring program effectiveness 

and impact), resulting changes 

to programs, and how they are 

communicated. 

Gender and diversity 

NG04 

Measures to integrate gender 

and diversity into program 

design, implementation, and 

the monitoring, evaluation, and 

learning cycle. 

Public awareness and advocacy 

NG05 

Processes to formulate, 

communicate, implement,a nd 

change advocacy positions and 

public awareness campaigns. 

Coordination 

NG06 

Processes to take into account and 

coordinate with the activities of 

other actors. 

STANDARD DISCLOSURES PART III: Performance Indicators 

Reported 

Program Effectiveness 


Direct answer 


Fully pp. 16-18, 20-25, 

27 & 29 

Fully pp. 20, 25 & 27 

Fully p. 18 

Fully pp. 14, 20 & 25 

Fully p. 20 



not reported 

Reason for 

omission 

Explanation 

To be 

reported 

in


Performance 

Indicator 

Description 


Reported 

Economic 


Direct answer 

Economic performance 

Resource allocation 

NG07 Resource allocation. Fully Annex p. 66 

Ethical fundraising 

NG08 

Sources of funding by category and Fully Annex p. 67 

five largest donors and monetary 

value of their contributions. 

EC1 COMM 

Direct economic value generated Fully Annex p. 66 

and distributed, including revenues, 

operating costs, employee 

compensation, donations and other 

community investments, retained 

earnings, and payments to capital 

providers and governments. 

EC2 

Financial implications and other 

risks and opportunities for the 

organization’s activities due to 

climate change. 

Fully No significant financial 

implications for the 

organization’s activities 

due to climate change, 

were identified. 

EC3 

Coverage of the organization’s 


defined benefit plan obligations. 

EC4 

Significant financial assistance 


received from government. 

Market presence, including impact on local economies 

EC5 

EC6 

Range of ratios of standard entry 

level wage by gender compared to 

local minimum wage at significant 

locations of operation. 

Policy, practices, and proportion of 

spending on locally-based suppliers 

at significant locations of operation. 



not reported 

Reason for 

omission 

Explanation 

Not Not material GRI’s operations 

arenot related 

to or linked 

to to laws or 

regulations on 

minimum wage. 

Fully GRI has not stated a 

definition for local 

suppliers. As the 

Secretariat is based 

in the Netherlands, 

suppliers based in 

this country can be 

considered local. 

GRI has no policy or 

practice in place that 

specifies a preference 

to contract local 

suppliers. Decisions 

related to supplier 

selection are based 

on cost effectiveness, 

quality considerations 

(including suppliers’ 

environmental 

policies) and 

timeliness of delivery. 

To be 

reported 

in


EC7 

EC8 

EC9 

Performance 

Indicator 

Materials 

EN1 

EN2 

Energy 

EN3 

EN4 


Procedures for local hiring and 

Fully GRI does not have 

proportion of senior management 

a specific policy on 

hired from the local community at 

hiring from the local 

significant locations of operation. 

community, but always 

advertises vacancies 

both locally and 

abroad. 

Development and impact of 

infrastructure investments and 

services provided primarily for 

public benefit through commercial, 

in-kind, or pro bono engagement. 

Understanding and describing 

significant indirect economic 

impacts, including the extent of 

impacts. 

Description 

Materials used by weight or 

volume. 

Percentage of materials used that 

are recycled input materials. 

Direct energy consumption by 

primary energy source. 

Indirect energy consumption by 

primary source. 

Not Not material GRI does 

not make 

infrastruature 

invetsments nor 

provide services 

for public 

benefit. 

Not Not material The indirect 

economic 

Impacts were 

not considered 

material during 

the stakeholder 

consultation. 

Environmental 

Reported 


Direct answer 



not reported 

Reason for 

omission 

Explanation 

Not Not material As a small 

office, GRI did 

not consider 

the weight 

and volume of 

used material 

as generating 

significant 

environmental 

impact. 

Fully p. 67 



not consider 

the weight 


used material 

as generating 

significant 

environmental 

impact. 

Fully p. 67 

To be 

reported 

in


EN5 

EN6 

EN7 

Energy saved due to conservation 

and efficiency improvements. 

Initiatives to provide energyefficient 

or renewable energy 

based products and services, and 

reductions in energy requirements 

as a result of these initiatives. 

Initiatives to reduce indirect energy 

consumption and reductions 

achieved. 




not consider 

the weight 


used material 

as generating 

significant 

environmental 

impact. 



not consider 

the weight 


used material 

as generating 

significant 

environmental 

impact. 

Partially 

GRI has travel 

and sustainability 

policies in place 

to reduce indirect 

energy consumption 

in business travel 

including employee 

commuting. This 

also includes a radarsystem 

approach to 

combine business 

appointments into 

one journey and 

registration of all CO 2 

emissions. 

GRI did not report 

on the extent to 

which indirect 

energy use has 

been reduced 

during the 


Not available 

GRI does not 

currently have 

a management 

system in place 

to track this 

data. 

Water 

EN8 Total water withdrawal by source. Not Not material As a small 


not consider 

the weight 


used material 

as generating 

significant 

environmental 

impact. 

EN9 

Water sources significantly affected 

by withdrawal of water. 



not consider 

the weight 


used material 

as generating 

significant 

environmental 

impact. 

2015


EN10 

Biodiversity 

EN11 

EN12 

Percentage and total volume of 

water recycled and reused. 

Location and size of land owned, 

leased, managed in, or adjacent 

to, protected areas and areas of 

high biodiversity value outside 

protected areas. 

Description of significant impacts 

of activities, products, and services 

on biodiversity in protected areas 

and areas of high biodiversity value 

outside protected areas. 




not consider 

the weight 


used material 

as generating 

significant 

environmental 

impact. 



not consider 

the weight 


used material 

as generating 

significant 

environmental 

impact. 



not consider 

the weight 


used material 

as generating 

significant 

environmental 

impact. 

EN13 Habitats protected or restored. Not Not material As a small 


not consider 

the weight 


used material 

as generating 

significant 

environmental 

impact. 

EN14 

Strategies, current actions, and 

future plans for managing impacts 

on biodiversity. 



not consider 

the weight 


used material 

as generating 

significant 

environmental 

impact.


EN15 

Number of IUCN Red List species 

and national conservation list 

species with habitats in areas 

affected by operations, by level of 

extinction risk. 

Emissions, effluents and waste 

EN16 

Total direct and indirect 

greenhouse gas emissions by 

weight. 

EN17 

EN18 

EN19 

Other relevant indirect greenhouse 

gas emissions by weight. 

Initiatives to reduce greenhouse 

gas emissions and reductions 

achieved. 

Emissions of ozone-depleting 

substances by weight. 




not consider 

the weight 


used material 

as generating 

significant 

environmental 

impact. 

Fully p. 68 

The methodology 

used for calculating 

the amount of 

greenhouse gas 

emissions per source 

is the Greenhouse 

Gas Protocol Initiative, 

which converts the 

kilometers traveled 

into CO2 emissions. 

More information 

about the Greenhouse 

Gas Protocol Initiative 

at http://www. 

ghgprotocol.org/ 

Fully p. 68 

Partially p. 29 GRI did not report 

on the extent 

of greenhouse 

gas emissions 

reductions 

achieved during 

the reporting 

period as a 

direct result of 

the initiatives in 

tonnes of C02 

equivalent. 

Not available 

GRI does not 

currently have 

a management 

system in place 

to track this 

data. 



not consider 

the weight 


used material 

as generating 

significant 

environmental 

impact. 

To be 

reported in 

2015


EN20 

EN21 

EN22 

EN23 

EN24 

NOx, SOx, and other significant air 

emissions by type and weight. 

Total water discharge by quality 

and destination. 

Total weight of waste by type and 

disposal method. 

Total number and volume of 

significant spills. 

Weight of transported, imported, 

exported, or treated waste deemed 

hazardous under the terms of the 

Basel Convention Annex I, II, III, and 

VIII, and percentage of transported 

waste shipped internationally. 




not consider 

the weight 


used material 

as generating 

significant 

environmental 

impact. 



not consider 

the weight 


used material 

as generating 

significant 

environmental 

impact. 



not consider 

the weight 


used material 

as generating 

significant 

environmental 

impact. 



not consider 

the weight 


used material 

as generating 

significant 

environmental 

impact. 



not consider 

the weight 


used material 

as generating 

significant 

environmental 

impact.


EN25 

Identity, size, protected status, and 

biodiversity value of water bodies 

and related habitats significantly 

affected by the reporting 

organization’s discharges of water 

and runoff. 

Products and services 

EN26 COMM 

Initiatives to mitigate 

environmental impacts of activities, 

products and services, and extent 

of impact mitigation. 

EN27 

Compliance 

EN28 

Transport 

EN29 

Overall 

EN30 

Percentage of products sold and 

their packaging materials that are 

reclaimed by category. 

Monetary value of significant fines 

and total number of non-monetary 

sanctions for non-compliance 

with environmental laws and 

regulations. 

Significant environmental impacts 

of transporting products and 

other goods and materials used 

for the organization’s operations, 

and transporting members of the 

workforce. 

Total environmental protection 

expenditures and investments by 

type. 




not consider 

the weight 


used material 

as generating 

significant 

environmental 

impact. 

Not Not material GRI’s products 


don’t have 

significant 

environmental 

impacts due to 

their nature. 

Not Not material GRI doesn’t 

reclame its 

products. 

Fully 

Fully 

GRI has not identified 

any incident of noncompliance 

with 

any environmental 

laws or regulations. 

There were no cases 

brought through the 

dispute resolution 

mechanisms. 

GRI does not have 

any significant 

environmental impacts 

of transporting 

products, members 

of the workforce and 

other goods and 

materials. 



not consider 

the weight 


used material 

as generating 

significant 

environmental 

impact. As such 

expenditures on 

environmental 

protection 

didn’t occur.


Performance 

Indicator 

Employment 

LA1 COMM 

LA2 

LA3 

LA15 

Description 

Total workforce, including 

volunteers, by employment type, 

employment contract, and region, 

broken down by gender. 

Total number and rate of new 

employee hires and employee 

turnover by age group, gender, and 

region. 

Benefits provided to full-time 

employees that are not provided to 

temporary or part-time employees, 

by major operations. 

Return to work and retention rates 

after parental leave, by gender. 

Labor/management relations 

NG09 

Mechanisms for workforce 

feedback and complaints, and their 

resolution. 

LA4 

Percentage of employees 

covered by collective bargaining 

agreements. 

LA5 

Minimum notice period(s) 

regarding significant operational 

changes, including whether it is 

specified in collective agreements. 

Occupational health and safety 

LA6 

Percentage of total workforce 

represented in formal joint 

management-worker health 

and safety committees that 

help monitor and advise on 

occupational health and safety 

programs. 

LA7 COMM 

Rates of injury, occupational 

diseases, lost days, and 

absenteeism, and number of workrelated 

fatalities by region and by 

gender. 


Social: Labor Practices and Decent Work 

Reported 


Direct answer 

Fully p. 28 and Annex p. 68 





not reported 

Partially Annex p. 71 GRI did not 

collect parental 

leave-related data 

for LA15 in the 

2009/10 & 2008/09 



Fully 0% of employees 

are covered by 

collective bargaining 

agreements. The 

ERB is a formal 

body representing 

the interests of the 

employees. 



Partially Annex p. 70 GRI did not collect 

gender-related 

data for LA7 in the 

2009/10 & 2008/09 


Reason for 

omission 

Not available 

Explanation 

This is a new 

G3.1 Indicator 

and GRI will 

collect this data 

moving forward 

in order to 

provide a threeyear 

trend. 

Not available GRI will collect 

this data 


in order to 


trend. 

To be 

reported 

in 

GRI will 

report 

completely 

on this 

Indicator 

by 2013. 


report 

completely 

on this 

Indicator 

by 2013.


LA8 COMM 

LA9 


Education, training, counseling, 

Fully Education, training, 

prevention, and risk-control 

and counseling 

programs in place to assist 

with regards to 

workforce members, their families, 

serious diseases 

volunteers or community members 

are all included 

regarding serious diseases. 

in the mandatory 

governmental health 

package. Furthermore, 

the GRI Secretariat 

is not located in a 

country with a high 

risk or incidence 

of communicable 

diseases. Vaccinations 

are covered for 

employees that travel 

in high-risk countries. 

Health and safety topics covered 

in formal agreements with trade 

unions. 

Training and education 

LA10 COMM 

Average hours of training per year 

per employee by gender, and by 

employee category. 

LA11 COMM 

Programs for skills management 

and lifelong learning that support 

the continued employability of 

employees and assist them in 

managing career endings. 

LA12 

Percentage of employees receiving 

regular performance and career 

development reviews, by gender. 

Diversity and equal opportunity 

LA13 

Composition of governance bodies 

and breakdown of employees per 

employee category according to 

gender, age group, minority group 

membership, and other indicators 

of diversity. 

Equal remuneration for women and men 

LA14 

Ratio of basic salary and 

remuneration of women to men by 

employee category, by significant 

locations of operation. 

Not Not material GRI does not 

have any formal 

agreements 

with trade 

unions. 

Partially p. 29 GRI did not collect 

gender-related 

data for LA10 in 

the 2009/10 & 

2008/09 reporting 

period. 

Not available 

GRI will collect 

this data 


in order to 


trend. 

Not Not material A large majority 

of GRI’s staff is 

under the age 

of 50 years old 

and therefore 

pre-retirement 

training is not 

considered to 

be relevant. 


Partially pp. 29 & 71 Age grouprelated 

data 

for governance 

bodies is not 

included. 


Not available 

GRI will start 

collecting 

age grouprelated 

data for 

Indicator LA13 

in the 2011/12 

reporting 

period. 


report 

completely 

on this 

Indicator 

by 2013. 

The organization 

will fully 

report this 

data by 

2015


Performance 

Indicator 

Description 

Investment and procurement practices 

HR1 

Percentage and total number of 

significant investment agreements 

and contracts that include clauses 

incorporating human rights 

concerns, or that have undergone 

human rights screening. 

HR2 Percentage of significant suppliers, 

contractors and other business 

partners that have undergone 

human rights screening, and 

actions taken. 

HR3 

Total hours of employee training on 

policies and procedures concerning 

aspects of human rights that are 

relevant to operations, including 

the percentage of employees 

trained. 

Non-discrimination 

HR4 

Total number of incidents of 

discrimination and actions taken. 


Reported 

Social: Human Rights 


Direct answer 



not reported 

Reason for 

omission 

Explanation 


make any 

significant 

investment 

agreements 

that include 

human rights 

clauses or 

that have 

undergone 

human rights 

screening. 

Fully No significant 

suppliers have 

undergone a screening 

on human rights. 


deem employee 

training on 

policies and 

procedures 

cocerning 

aspects of the 

human rights 

to be relevant 

to operations 

in the 

Netherlands. 

Fully 

Freedom of association and collective bargaining 

HR5 

Operations and significant suppliers 

identified in which the right to 

exercise freedom of association 

and collective bargaining may be 

violated or at significant risk, and 

actions taken to support these 

rights. 

Fully 

No incidents of 

discrimination were 

reported this or any 

other reporting year. 

GRI’s main operations 

are conducted from 

a small office in 

Amsterdam and ruled 

by Dutch law were this 

right is protected. GRI 

considers many other 

workplace human 

rights issues to be 

covered adequately 

by Dutch law, 

including Freedom 

of Association and 

Collective Bargaining, 

Child Labor, Forced 

and Compulsory labor, 

Security Practices and 

Indigenous Rights. 

To be 

reported 

in


Child labor 

HR6 


identified as having significant risk 

for incidents of child labor, and 

measures taken to contribute to the 

effective abolition of child labor. 

Forced and compulsory labor 

HR7 


identified as having significant 

risk for incidents of forced or 

compulsory labor, and measures 

to contribute to the elimination of 

all forms of forced or compulsory 

labor. 

Security practices 

HR8 

Percentage of security personnel 

trained in the organization’s policies 

or procedures concerning aspects 

of human rights that are relevant to 

operations. 

Indigenous rights 

HR9 


violations involving rights of 

indigenous people and actions 

taken. 

Assessment 

HR10 


operations that have been subject 

to human rights reviews and/or 

impact assessments. 


Not Not material GRI’s main 



a small office 

in Amsterdam 

and ruled by 

Dutch law were 

this right is 

protected. 





in Amsterdam 



this right is 

protected. 





in Amsterdam 



this right is 

protected. 





in Amsterdam 



this right is 

protected. 

Not Not material GRI has not 

been subject 

to human 

rights reviews 

and/or impact 

assessments.


Remediation 

HR11 

Performance 

Indicator 

Community 

SO1 

SO9 

SO10 

Corruption 

SO2 COMM 

SO3 

SO4 COMM 

Number of grievances related to 

human rights filed, addressed and 

resolved through formal 

grievance mechanisms. 

Description 

Percentage of operations with 

implemented local community 

engagement, impact assessments, 

and development programs. 

Operations with significant 

potential or actual negative 

impacts on local communities. 

Prevention and mitigation 

measures implemented in 

operations with significant 

potential or actual negative 

impacts on local communities. 


programs/business units analyzed 

for risks related to corruption. 

Percentage of employees trained 

in organization’s anti-corruption 

policies and procedures. 

Actions taken in response to 

incidents of corruption. 



received any 

grievances 

related to 

human rights 

filed, addressed 

and resolved 

through formal 

grievance 

mechanisms. 

Social: Society 

Reported 


Direct answer 



not reported 

Reason for 

omission 

Explanation 

Not Not material The impact 

of GRI’s 

headquarters is 

minimal. 




minimal. 




minimal. 

Fully 

Fully 

Fully 

None of GRI’s 

programs and 

business units were 

analyzed for risks 

related to corruption. 

As an office-based 

organization located 

in Amsterdam, GRI is 

in full compliance with 

Dutch Law on aspects 

relating to corruption 

issues. 

GRI does not train its 

employees with regard 

to anti-corruption, but 

complies with Dutch 

law with regard to 

corruption, and has 

never been fined or 

otherwise censured. 

GRI complies with 

Dutch law with regard 

to corruption and has 



To be 

reported 

in


Public policy 

SO5 

SO6 

Public policy positions and 

participation in public policy 

development and lobbying. 

Total value of financial and in-kind 

contributions to political parties, 

politicians, and related institutions 

by country. 

Anti-competitive behavior 

SO7 

Total number of legal actions for 

anti-competitive behavior, antitrust, 

and monopoly practices and 

their outcomes. 

Compliance 

SO8 

Performance 

Indicator 


and total number of non-monetary 

sanctions for non-compliance with 

laws and regulations. 

Description 

Customer health and safety 

PR1 

Life cycle stages in which health 

and safety impacts of products 

and services are assessed for 

improvement, and percentage 

of significant products and 

services categories subject to such 

procedures. 

PR2 

Total number of incidents of noncompliance 

with regulations and 

voluntary codes concerning health 

and safety impacts of products and 

services during their life cycle, by 

type of outcomes. 




contribute 

financial 

and in-kind 

contributions to 

political parties, 

politicians, 

and related 

institutions. 


been involved 

in any legal 

actions for anticompetitive 

behavior, 

anti-trust, or 

monopoly 

practices. 

Fully 

Reported 

GRI complies with 

Dutch law with regard 

to corruption and has 



Social: Product Responsibility 


Direct answer 



not reported 

Reason for 

omission 

Explanation 

Not Not material GRI products 



to costumers 


safety issues 

Not Not material GRI products 



to costumers 


safety issues 

To be 

reported 

in


Product and service labelling 

PR3 

PR4 

PR5 

Type of product and service 

information required by 

procedures, and percentage of 

significant products and services 

subject to such information 

requirements. 


non-compliance with regulations 

and voluntary codes concerning 

product and service information 

and labeling, by type of outcomes. 

Practices related to customer 

satisfaction, including results 

of surveys measuring customer 

satisfaction. 


Not Not material Based on 

the fact that 

most of GRI 




to compliance 


and codes (such 

as national laws 

or the OECD 

Guidelines for 

Multinational 

Enterprises) 

and, potentially, 

with strategies 

for brand 

and market 

differentiation. 


the fact that 





to compliance 




or the OECD 


Multinational 

Enterprises) 





differentiation. 


the fact that 





to compliance 




or the OECD 


Multinational 

Enterprises) 





differentiation.


Marketing communications 

PR6 COMM 

Programs for adherence to 

laws, standards, and voluntary 

codes related to fundraising and 

marketing communications, 

including advertising, promotion, 

and sponsorship. 

PR7 


non-compliance with regulations 

and voluntary codes concerning 

marketing communications, 

including advertising, promotion, 

and sponsorship by type of 

outcomes. 

Customer privacy 

PR8 

Total number of substantiated 

complaints regarding breaches 

of customer privacy and losses of 

customer data. 

Compliance 

PR9 


for non-compliance with laws 

and regulations concerning the 

provision and use of products and 

services. 



Fully 

Fully 


any non-compliance 

with regulations and 

voluntary codes 


any substantiated 

complaints regarding 

breaches of customer 

privacy and losses of 

customer data 


have to comply 

with specific 

laws and 

regulations 

concerning 

the provision 

and use of its 


services


Annex 

The information provided in this Annex is to be used in combination with information disclosed in 

the narrative sections of this report. 

Organizational Profile 

The Global Reporting Initiative (GRI)’s full legal name is 

Stichting Global Reporting Initiative. ‘Stichting’ is the Dutch 

word for ‘foundation’. A stichting is registered with the 

Dutch Chamber of Commerce as a profitable or non-profit 

organization that promotes an idealistic or social goal. The 

Board of Directors (Board) has ultimate fiduciary and legal 

responsibility for GRI. For the 2010/2011 financial year, GRI’s 

Secretariat was located at: Metropool Building, 5th Floor 

Weesperstraat 95, 1018 VN Amsterdam, Netherlands. At 30 

June 2011, the Secretariat had 54 staff members. GRI’s total 

income in 2010/11 was € 5,482,000. 

GRI’s main products and services are divided into two 

principal areas: 

Free products for the public good: 

1. The Sustainability Reporting Framework 

2. The G3 and G3.1 Sustainability Reporting Guidelines 

3. Protocols 

4. Sector Supplements 

5. Publications 

6. Website 

Other products and services: 

1. Conferences and events 

2. Application Level Checks 

3. The Global Action Network for Transparency in the 

Supply Chain program (GANTSCh) 

4. Learning services, including Certified Training Program, 

introductory workshops and publications 

5. Organizational Stakeholder Program 

6. Certified Software and Tools Program


GRI products and services are developed with a 

combination of in-house procedures (concepts, research, 

communications, and implementation) and outsourced 

procedures (mostly for office supply, design and printing, 

website development, and project-related consultancy). 

All GRI’s products and services are developed in support 

of its mission – to make sustainability reporting standard 

practice. Ultimately, GRI aims to help organizations report 

their sustainability performance. In turn, this can help them 

identify possible improvements in sustainability areas such 

as poverty, human rights, and the environment. For more 

details on GRI’s strategic goals, see the website at 

www.globalreporting.org. 

GRI’s Reporting Framework is a free public good available 

to all interested parties, from multi and trans-national 

corporations to one-person businesses and non-profit 

organizations. To increase accessibility, GRI promotes the 

translation of the translation of the Sustainability Reporting 

Framework and other publications from the original English 

into many other languages. 

The size of GRI’s Secretariat increased in 2010/11 to 54 staff. 

GRI’s Organizational Stakeholders – core supporters and 

funders – increased to over 600 organizations, and a new 

Focal Point (regional office) was opened in the US. 

GRI connects a network of thousands of people from over 

60 countries: Guidelines-users, conference participants, 

and e-newsletter subscribers; participants at GRI’s various 

meetings and workshops, and stakeholders that give 

feedback to GRI on its reporting guidance and services. 

At 30 June 2011, GRI also had a representative (Focal 

Point) based in Brazil, India, Australia, China and the USA 

to coordinate the network and activities in these regions. 

Secretariat staff are invited to speak at more than 800 

conferences and events worldwide every year, and accept 

approximately 350 of these invitations. Staff travel to many 

different countries to speak at conferences and to hold 

events like workshops and Working Group meetings. 

Independence and inclusivity: GRI’s 

Governance, Commitments and Engagement 

GRI is a multi-stakeholder, non-profit foundation with a 

mission to make sustainability reporting standard practice. 

GRI aims to create a consensus-seeking environment for 

the development and implementation of its reporting 

guidance and related services. 

This means maintaining a credible and independent 

approach that accommodates the input of many 

constituencies. GRI has four main constituency groups: 

Business, Labor, Civil Society Organizations and Mediating 

Institutions, including consultancies and academia. 

GRI’s governance bodies 

Board of Directors (Board) 

GRI’s Board of Directors has the ultimate fiduciary, financial 

and legal responsibility for GRI, including final decision 

making on Reporting Framework revisions, organizational 

strategy, and work plans. The Board may include up to 

15 non-executive members plus the Chief Executive; the 

Board Chair is not an executive officer. In 2010/11 there 

were 13 non-executive Board members plus the Chief 

Executive, including three women and 11 men. There 

were no other indicators of minority group membership 

among Board members, all of whom are appointed by the 

Stakeholder Council.


Technical Advisory Committee (TAC) 

The TAC provides technical advice and expertise to the 

Board of Directors. Its key functions are to recommend 

the direction of the overall architecture of the Reporting 

Framework, and advise on important issues that 

emerge around the content of the Guidelines. The TAC 

also ensures that technical documents are created 

following due process, and submits a concur/non-concur 

recommendation to the Board on whether to approve 

drafts of GRI reporting documents for publication. The TAC 

has eight non-executive members, appointed by the Board. 

Stakeholder Council (SC) 

The Stakeholder Council is GRI’s formal stakeholder policy 

forum that debates key strategic and policy issues. The SC 

meets annually and comprises a balance of stakeholder 

constituencies and geographic regions. Its key governance 

functions include approving nominations for the Board, 

and making strategic recommendations on future policy 

or business planning activities. The SC is also the “eyes and 

ears” of the GRI network, observing and responding to 

GRI’s activities and impacts. The SC has 50 non-executive 

members, 60 percent of whom are voted onto the SC 

by Organizational Stakeholders; the other 40 percent by 

incumbent SC members. 

The GRI Nominating Committee coordinates nominations 

for new governance body members and determines the 

qualifications and expertise required for guiding GRI’s 

strategy on economic, environmental and social topics, and 

for other topics relevant to a particular role. 

Chapter 4, Article 18 of the GRI Deed of Incorporation 

outlines the role and responsibility of the Nominating 

Committee. The Nominating Committee comprises six 

members; two are appointed by the Board and two by 

the SC. The Chairman of the Board and the Chairman of 

the SC serve ex-officio on the Nominating Committee. 

When discussing Board nominations, the Chairman of the 

Board serves as the fifth member; when discussing SC 

nominations the Chairman of the SC serves in this position. 

The Chair of the TAC is invited to join the Nominating 

Committee when recommendations to the TAC are 

discussed. SC members vote to accept or reject new Board 

members proposed by the Nominating Committee. 

Members of GRI’s Board, TAC and SC do not receive any 

remuneration. All staff members, including Secretariat 

department heads, directors, and the Chief Executive, are 

evaluated through a performance review mechanism. 

A new Performance Management Methodology for 

Secretariat staff was developed during the reporting 

GRI Stakeholder Council meeting in Amsterdam


period. For all positions GRI has a policy to pay salaries 

comparable to other similar organizations. Wage scales are 

dependent on the level of responsibility and the extent of 

expertise and experience required for a role. 

Every Board member signs a Conflict of Interest Policy 

and Statement annually. This policy aims to protect GRI’s 

interests when a transaction or arrangement that might 

benefit the private interests of a Board member may be 

entered into, such as remunerated consultancy for GRI. This 

policy supplements, but does not replace, relevant laws 

governing conflicts of interest applicable to non-profit and 

charitable associations. In 2010/11, no Board members 

performed any form of remunerated task for GRI. 

GRI does not have shareholders in the traditional financial 

sense, but it does have many stakeholders with an interest 

in its activities. Mechanisms for internal and external 

stakeholders to provide recommendations include: 

• The Chief Executive, SC and the TAC can provide formal 

recommendations to the Board 

• Employees can raise issues directly with the Secretariat’s 

Employee Representation Body, and via specific surveys 

• GRI’s website provides many contact points for 

departments and individuals that all external 

stakeholders can contact with questions and input 

• During intensive periods of Framework development, 

GRI regularly contacts stakeholders in its network 

for feedback and input, and widely publicizes Public 

Comment Periods to enable inclusive participation 

• Any organization committed to sustainability and 

transparent reporting can become a GRI Organizational 

Stakeholder, gaining access to a dedicated team at GRI 

and participating in elections for Stakeholder Council 

membership 

• Social media and press coverage tracking, enabling GRI 

to listen to stakeholders 

In 2010/11, social media platforms provided useful 

feedback to GRI on its last sustainability report. In general, 

bloggers took the view that the report over-emphasized 

‘internal’ sustainability impacts like carbon emissions and 

office practices for what is, admittedly, a small office. They 

suggested that GRI change its focus, to analyze the deeper 

sustainability outcomes of its core product - reporting 

guidance. 

Other users of feedback mechanisms included the public 

and GRI staff. The results of several Public Comment Periods 

(for the G4 Guidelines and Sector Supplements) were 

analyzed by the Guidance, Support and Innovation Team 

– the Secretariat team responsible for project-managing 

GRI’s guidance development. And Secretariat staff began 

to use the meetings, surveys and comment facilities of the 

Employee Representation Board; this highlighted many 

areas for improvement. 

Governance bodies and economic, 

environmental, social and governance 

performance 

The Board is the highest governance body responsible 

for overseeing GRI’s identification and management of 

sustainability performance - including risks, opportunities, 

and adherence with national and international standards, 

codes of conduct and principles. The Board directs the 

Executive Management Team in setting GRI’s sustainability 

goals. The Board usually meets twice a year; the Board 

Sub-Committee and the Audit, Finance and Remuneration 

Committee can act on its behalf between Board meetings, 

and are governed by Board Rules and Procedures. 

The Board, or its substitutes, implements its oversight 

procedure as follows: 

• Guided by the Board, the GRI Secretariat prepares a 

yearly 5-Year Plan for the organization, in which it sets 

objectives for GRI 

• The Board receives this 5-Year Plan for approval and 

assesses the opportunities, risks and any adherence and 

compliance requirements 

• The Board monitors the progress made towards 

reaching the goals 

• Under exceptional circumstances (e.g., where a 

consultation with the full Board is not feasible), 

the Board Sub-Committee can decide on urgent 

governance matters on the Board’s behalf 

• The Audit, Finance and Remuneration Committee has 

regular meetings and conference calls to assist the 

Board in exercising its fiduciary duties regarding the 

management of the organization’s financial resources 

While there are no formal processes to evaluate the Board’s 

own sustainability performance, GRI’s governance structure 

does set limits on the length of governing terms. The reelection 

of Board members for a second consecutive term 

provides an opportunity for evaluation by all voting parties. 

There is a formal procedure for the Board to approve the 

Chief Executive’s performance. 

GRI’s reporting guidance prompts organizations to explain 

how they address the precautionary principle (as defined in 

Article 15 of the UN Rio Principles from 1992). In addressing 

the precautionary principle in its daily operations, GRI’s 

sustainability reporting process helps to identify risks and 

opportunities in operational planning. GRI is continuously 

working to improve its sustainability performance, a


process monitored by GRI’s Sustainability Management and 

Reporting Team (SMART). 

GRI’s focus on sustainability performance also manifests in 

its subscription to externally developed charters, principles 

and initiatives. GRI’s co-convening and involvement in the 

International Integrated Reporting Committee (IIRC) is 

prominent in this respect. Moreover, GRI is a member of the 

Green Economy Coalition and the Corporate Sustainability 

Reporting Coalition.


Management Approach and Performance Indicators 

Program effectiveness 

NGO5 (2.8) Organization’s process 

for exiting a campaign: 

Should GRI wish to end or amend 

its involvement with any strategic 

partner, this would be discussed 

by the Board. Changes would be 

communicated via GRI’s website, and 

any other platform determined by 

executive management. 

Economic 

Disclosure on Management 

Approach: 

GRI’s economic performance goal is 

to ensure financial stability through a 

balanced budget and diverse financial 

sourcing. 

As a small organization in Amsterdam, 

GRI’s work has a small impact on local 

economies; because of this GRI has 

not developed policies regarding 

local hiring and or local buying. GRI 

complies with the Dutch accountancy 

standards and Dutch financial report 

requirements established by law. 

GRI’s fundamental principle is to 

have a multi-stakeholder approach 

to ensure diverse and balanced 

resources. GRI strives for diverse 

financial sourcing, both monetary 

value and in kind. The diversity 

of funds is reflected in the three 

types of sources: Government and 

International organizations; business 

and corporate; and foundations. 

GRI’s economic goals include ensuring 

a financial reserve of six months’ 

operating expenses, and maintaining 

and increasing diverse revenue 

streams from balanced sources: 

one third from the Organizational 

Stakeholder Program, one third from 

Governments and Foundations and 

one third from project based work.


NGO - EC1 - Direct economic value generated and 

distributed, including revenues, operating costs, 

employee compensation, donations and other 

community investments, retained earnings, and 

payments to capital providers and governments. 

These figures are taken from the Audited Annual Report 

approved by the Board for the financial year 2010/11, 

2009/10, & 2008/09. 

(all amounts in Euro) 2010/11 2009/10 2008/09 

REVENUES 5,473,743 5,993,658 4,122,048 

Net Income 1 / Revenues 5,473,743 5,993,658 4,122,048 

ECONOMIC VALUE 

DISTRIBUTED 5,347,506 5,791,316 4,011,985 

Operating costs 2,364,892 3,140,988 1,940,212 

Employee wages and 

benefits 2,987,313 2,651,816 2,072,379 

Total payroll 2,314,075 2,070,747 1,663,589 

Total benefits 673,238 581,069 408,790 

Payments to providers of 

funds 2 (4,699) (1,488) (606) 

Interest payments to 

providers of loans 21 63 2,965 

Other payments of 

interest for debts and 

borrowings (4,720) 3 (1,551) 3 (3,571) 3 

Payments to government / 

(Gross taxes) 4 - 0 0 

Community investments 4 - 0 0 

ECONOMIC VALUE RETAINED 126,237 202,342 110,063 

1 

The definitions for the ‘Net Income revenue’ items are taken from Indicator 

Protocol EC1 in the NGO - GRI G3 Guidelines. Includes: Grants, donations, 

contracts and sponsorships, specific projects, OS fees, conference fees, 

training certification fees, publication sales and level check fees. 

2 

GRI has no dividends to share, nor has it financial shareholders to consider. 

3 

Received more interested than was paid. 

4 

GRI, as a non for profit organization does not make payment to governments 

or community investment 

EC3 – Coverage of the organization’s defined 

benefit plan obligations 

GRI does not offer a Dutch pension scheme to Secretariat 

staff. Dutch law prescribes that a pension scheme offered 

to one employee must be offered to all employees. It 

is unlikely that all GRI staff members will retire in The 

Netherlands, given that most of the Secretariat’s employees 

are not Dutch, therefore this option is not practical. 

As compensation, all Secretariat staff members receive a 

6% contribution on top of their gross annual salary. It is at 

each staff member’s discretion to decide if and where to 

invest this money. 

The total aggregated contribution in accordance with 

the regulations and methods for relevant jurisdictions is 

€138,845 for the reporting period. 

EC4 - Significant financial assistance received from 

government 

Significant aggregate 

financial value 3 2010/11 2009/10 2008/09 

(1) 

Tax relief/ credits 83,058 201,244 151,310 

Investments grants, 

research and development 

grants and 

other types of grants 2 1,324,309 2 1,179,133 2 1,044,974 2 

1 

GRI could reclaim VAT up to and including December 2008 when 

net invoice amount was above EUR 225.00. As per 1 January 2009 

GRI can only reclaim VAT from certain activities. 

2 

Grants from the Dutch Ministry of Foreign Affairs, the Dutch 

Ministry of Environment and Spatial Planning (VROM), the Dutch 

Ministry of Economic Affairs, the City of Amsterdam, Norwegian 

Government and Swedish Government. 

3 

GRI does not receive significant financial assistance from subsidies, 

Export Credits Agencies (ECAs), financial incentives, awards, 

or other financial benefits received or receivable from any 

government for any operation 

• GRI’s tax position: As a non-profit foundation (Stichting) under 

Dutch law, GRI is eligible and has qualified for a 0% tax status 

on corporate tax obligations. Under certain conditions GRI is 

allowed to claim back VAT paid on goods and services. GRI has 

VAT exemption on its monthly recurrent payment of rent. 

• There is no governmental representation in the governance 

structure of GRI. 

NGO7 - Resource allocation 

GRI complies with Dutch accountancy standards and Dutch 

financial report requirements established by law. Some 

projects are subject to specific audits, based on funding 

agreement requirements. A financial audit of GRI is carried 

out on an annual basis. GRI also has its own Financial 

Manual that supports the project tracking systems. Some 

projects have specific tracking systems related to third 

party requirements. Time registration sheets are used to 

allocate resources.


NGO8 - Sources of funding by category and 

five largest donors and monetary value of their 

contribution 

Aggregated monetary value of founding received by source 

Source 

Monetary value 

(Euros) 

Governments and International 

Organizations 1,551,054 

Corporate and Foundations 2,243,237 

subtotal 3,794,291 

Support & Services 1,517,071 

Other 162,381 

TOTAL 5,473,743 

Largest donors -in monetary value - and the monetary 

value of their contribution 

Who What Amount % 

1 Swedish International Institutional 

Development 

Cooperation Agency 

587,299 10.7% 

2 Netherlands Ministry of Programs 

Foreign Affaires 

440,013 8.0% 

3 Norway Ministry of Institutional 

Foreign Affaires 

152,463 2.8% 

4 PricewaterhouseCoopers Programs / 

Projects / OS 84,116 1.5% 

5 KPMG Programs / 

Projects / OS 77,219 1.4% 

subtotal 1,341,110 24.5% 

Others 2,453,181 44.8% 

subtotal 3,794,291 69.3% 

Support & Services 1,517,071 27.7% 

Others 162,381 3.0% 

subtotal 1,679,452 30.7% 

TOTAL 5,473,743 100.0% 

Five largest donors 

Environmental 

EN 2 - Percentage of materials used that are 

recycled input materials 

0.7881 

0.9278 0.9483 

2008/2009 2009/2010 2010/2011 

The Secretariat’s use of input materials is mainly related to 

paper and publishing. Office printing, hardcopy printing 

of the Sustainability Reporting Framework, promotional 

materials and publications are printed on 100 percent 

recycled paper. Employees are made aware of their 

personal printing totals and departmental targets in order 

to help the organization keep its paper use as low as 

possible. 

EN 4 - Indirect energy consumption by 

primary source 

Electricity Consumption (GJ) 

773.955 

384.92 

2008/2009 

427.8 

296.4 

2009/2010 

Heating Consumption4 (GJ) 

457.35 

299.789 

2010/2011 

In 2010/11 GRI experienced a slight increase in its energy 

consumption which can be attributed to the increase in 

number of Secretariat staff. In 2009/10 the Secretariat 

moved to a new location which resulted in a more energy 

efficient office space.


EN16 - Total direct and indirect greenhouse 

gas emissions by weight 

Total (tonnes of CO2) 

Heating Consumption 

Electricity Consumption 

2008/2009 

2009/2010 

2010/2011 

Labor Practices and Decent Work 

LA1 - Total workforce, including volunteers, by 

employment type, employment contract, and 

region, broken down by gender 

2008/09 Female 

2008/10 Male 

Total number of permanent employees 

broken down by employment type 

0 20 40 60 80 100 

In 2009/10 GRI hosted the Amsterdam Global Conference 

on Sustainability and Transparency which resulted in an 

increase in indirect greenhouse gas emissions. 


2009/10 Male 


2010/11 Male 

Full-time 

Part-time 

1600 

1400 

1200 

1000 

800 

600 

400 

200 

0 

EN17 - Other relevant indirect greenhouse 

gas emissions by weight 

2008/2009 2009/2010 2010/2011 

Secretariat 

Working Groups 

Governance Bodies 

Conference 

TOTAL air travel (in 

tonnes CO2) 

Most of GRI’s indirect greenhouse gas emissions are 

produced by air travel – this includes the Secretariat, 

Governance Bodies and Working Group members. In 

2010/11, greenhouse gas emissions from staff air travel 

decreased by 21.3 percent. This was mostly due to ongoing 

virtual meetings and online conferences using 

Webex and Skype. The stakeholder council had two 

meetings in 2010/11 and in 2009/10 one meeting, doubling 

their greenhouse gas emissions in this reporting period. 

40 

35 

30 

25 

20 

15 

10 

5 

0 

30 

25 

20 

15 

10 

5 

0 5 10 15 20 25 30 35 40 

Total workforce broken down by gender 

and region for 2009/10 

Male 

Female 

Australia and Oceania 

Africa 

South America 

North America 

Asia 

Europe 

Total workforce broken down by gender 

and region for 2008/09 

Australia and Oceania 

Africa 

South America 

North America 

Asia 

Europe 

0 

Male 

Female 

LA1 data for total workforce broken down by gender and 

region for the reporting period 2010/11 can be found on 

page 28.


LA2 - Total number and rate of new employee hires 

and employee turnover by age group, gender, and 

region. 

Employee turnover by 

age group 

2010/11 Rate (%) 2009/10 Rate (%) 2008/09 Rate (%) 

Age Group 50 1 2.04% 0 0.00% 0 0.00% 

GRI has reported on gender-related data for LA2 since the 

2009/10 reporting period. GRI will fully report this data in a 

three-year trend by 2013. 

Total number of employee turnover by 

region 


Total number and rate of new 

employee hires 

26.67% 

Rate (%) 

Total in numbers 

12 

TOTAL 

North America 

Asia 

2008/09 

2009/10 

2010/11 

2009/10 Male 

11.11% 

5 

Europe 


2010/11 Male 

24.49% 

8.16% 

4 

12 

0 2 4 6 8 10 12 

Of the ten employees that left the GRI Secretariat in 

2010/11, eight were from Europe and two were originally 

from North America. 

During the reporting period the GRI Secretariat hired 

16 new employees, twelve women and four men. This 

represents a total growth of 32.65 percent. 

LA3 - Benefits provided to full-time employees 

that are not provided to temporary or part-time 

employees, by major operations 


2008/09 Male 


2009/10 Male 


Rate of employee turnover by gender 

Rate (%) 

Benefits like pension contribution, holiday allowance and 

holiday entitlement are reduced pro rata depending on 

actual working hours. Health Insurance contribution is only 

adjusted when working less than 50%. If the hours worked 

fall below 50%, the reimbursement amount for health 

insurance is decreased pro rata. The only other exception 

is interns - they do not receive any benefits, in accordance 

with Dutch Law. 

2010/11 Male 

0.00% 2.00% 4.00% 6.00% 8.00% 10.00% 12.00% 14.00% 16.00% 

*For a breakdown of GRI’s employee turnover, please see pages 27-29.


LA5 – Minimum notice period(s) regarding 

operational changes, including whether it is 

specified in collective agreements 

The following statement only applies to formal employees: 

interns and volunteers are not considered due to the legal 

nature of their contracts. 

• Labor contracts have a minimum notice period (by law) 

of one month for the employee and one month for 

the employer. The maximum notice periods (by law) 

are three months for the employee and six months for 

the employer. By law, a notice period is not required 

for definite contracts. However, in the spirit of ‘Good 

Working Conditions’ (in Dutch ‘Goed Werkgeverschap’), 

GRI always considers possible extension of a definite 

contract at least two months prior to the expiration 

date (via a performance review). 

• Operational changes will be shared with employees 

well in advance of the event, whereby management 

strives to observe a notice period of at least 1 month. 

Furthermore the ERB (a formal body representing 

employees) has an advisory role on operational 

changes and meets with management regularly. GRI 

does not have a collective agreement and follows labor 

law where applicable. 

LA6 - Percentage of total workforce represented 

in formal joint management-worker health and 

safety committees that help monitor and advise on 

occupational health and safety programs 

The following statement only applies to formal employees: 

interns and volunteers are not considered due to the legal 

nature of their contracts. 

100% of formal employees are represented in formal 

joint management-worker health and safety committees. 

Occupational health and safety programs fall under 

the responsibility of the HR department. Advice and 

issues on these topics can be brought forward by staff 

to the ERB (a formal body representing employees) for 

discussion & resolution with management. In accordance 

with the Act Working Conditions (in Dutch; ARBO – 

Arbeidsomstandigheden Wet) every employer based in the 

Netherlands is obliged to appoint at least one Prevention 

Staff Member. The Prevention Staff Member is responsible 

for health and safety within the office and needs to be up 

to date with specific ARBO risks and working conditions. 

The Prevention Staff Member of GRI is the Office 

Coordinator. 

LA7 - Rates of injury, occupational diseases, lost 

days, and absenteeism, and number of workrelated 

fatalities by region 

2010/11 

Male 

2010/11 

Female 

2009/10 2008/09 

Total Workforce 16 38 52 40 

Total Hours Worked 30080 71440 97760 75200 

Injury rate (IR)* 0 0 1 2 

Occupational diseases 

0 0 0 0 

rate (ODR) 

Lost day rate (LDR) 0 0 0 0 

Absentee rate (AR) 51 days 138 days 130 days 291 days 

(1.1%) (1.3%) (0.8%) (2.40%) 

Total Fatalities 0 0 0 0 

*Minor (first-aid level) injuries are included. 

• The average Absentee rate for ‘non-commercial 

organizations’ during the reporting period (July 2010- 

June 2011) is 5.1% (Source: CBS). 

• GRI will start collecting gender-related data for 

Indicator LA7 in the 2010/11 reporting period. The 

organization will fully report this data by 2013. 

• GRI calculates lost days on the basis of scheduled 

work days and begins counting from the first day of 

absence. 

• The GRI Secretariat is based in the Netherlands; 

therefore all data comes from one region. 

120% 

100% 

80% 

60% 

40% 

20% 

0% 

LA12 - Percentage of employees who 

received a formal performance appraisal 

and review 

71% 

Male 

2010/11 

66% 

Female 

2010/11 

8% 

Male 

2009/10 

During the reporting period only those employees whose 

labor contract expired before 30 June 2011 have received 

a formal performance appraisal and review (LA12). Due to 

the Global Conference (May 2010), all other performance 

reviews were re-scheduled to January 2011 to align with 

the calendar year. 

13% 

Female 

2009/10 

100% 100% 

Male 

2008/09 

Female 

2008/09


LA13 - Composition of governance bodies and 

breakdown of employees per category according 

to gender, age group, minority group membership 

and other indicators of diversity 

Governance Bodies Gender Balance 

LA15 - Return to work and retention rates 

after parental leave, by gender (2010/11) 

# of employees that were entitled to parental leave 

# of employees that took parental leave 

49 

Board of 

Directors 

Stakeholder 

Council 

Technical 

Advisory 

Committee 

2010/11 2009/10 2008/09 

Female Male Female Male Female Male 

21% 79% 14% 86% 14% 86% 

46% 54% 50% 50% 50% 50% 

13% 87% 20% 80% 30% 70% 

14 

35 

1 2 3 

male employees female employees Total 

All employees (excluding interns) are entitled to parental 

leave under Dutch law. In 2010/11, out of the 

49 employees, three employees took parental leave. 

GRI does not collect data related to minority groups. For all 

other data, see LA1. 

LA14 - Ratio of basic salary and remuneration of 

men to women by employee category 

FY10-11 FY09-10 FY08-09 

Deputy Chief Executives / 

Directors 91% 89% 89% 

(Sr) Managers 99% 107% 108% 

(Sr) Coordinators 100% 103% 98% 

Support Staff 100% 98% 101% 

LA15 - Percentage of employees who 

returned to work after parental leave 

ended 

2010/11 Return to 

Work Rate 

male employees 100% 

female employees 50% 

GRI has collected parental leave-related data for LA15 in 

the 2010/11 reporting period. GRI will report completely on 

this Indicator by 2013. 

GRI salary scales are linked to job levels - regardless of 

gender. Variation in average basic salary is due to difference 

in expertise and experience.


Product Responsibility 

Disclosure on Management Approach 

GRI’s mission is to make sustainability reporting standard 

practice by providing guidance and support to all 

organizations. In this sense GRI’s responsibility is centered 

on providing appropriate guidance, meeting the needs 

of organizations worldwide. The fundamental principle 

underlining GRI’s Sustainability Reporting Framework is 

the multi-stakeholder approach to developing guidance. 

This approach is defined in GRI’s Due Process. GRI’s 

communications are transparent and open to all. 

The overall aim of GRI’s marketing and communications is 

to promote sustainability reporting and GRI’s Framework, 

both as a basis for producing a sustainability report and for 

report users. 

GRI aims to raise awareness of its products through 

communications, both internal and external. This is done 

through the website, press outreach, social media and 

events. Internally, the communications team provides 

training and skill-sharing, to raise awareness of GRI’s 

messaging and to enable staff to communicate about GRI 

with different audiences. During the reporting period, GRI 

spokespeople attended a one-day media training course. 

GRI has a Communications and Network Relations strategy, 

and sub-strategies for communications, media and social 

media. 

GRI’s Privacy Policy protects the privacy of those who 

participate in its network and engage with its website, 

which helps to ensure that GRI has never been complained 

against for breaches of customer privacy or losses of 

data, but does not consider that its product is injurious to 

customer health, is labeled poorly or incorrectly, marketed 

in a misleading way or not in compliance with regulations 

or codes. GRI’s Operations department is responsible for 

ensuring that GRI complies with Dutch national legislation 

on privacy issues. 

PR6 - Programs for adherence to laws, standards, 

and voluntary codes related to fundraising 

marketing communications, including advertising, 

promotion, and sponsorship. 

GRI does not report against any codes or voluntary 

standards relating to fundraising and marketing 

communications. The organization reviews its compliance 

with such standards on an annual basis. 

Regarding fundraising activities, GRI only approaches 

organizations that are supportive of GRI’s mission. 

GRI produces marketing communications to promote the 

Sustainability Reporting Framework and other activities. 

Such materials include flyers, publications and website 

content. The materials are developed by technical experts 

and the communications team, and undergo a rigorous 

approval process internally. 

GRI does not sell any type of products that are banned in 

certain markets; or subject of stakeholder questions or 

public debate. 

GRI does not sell the Sustainability Reporting Framework – 

it is available as a free public good. Users of the Framework 

can ask questions or raise concerns regarding content by 

contacting GRI via the website. Some of the publications 

GRI produces are available for a fee, including the Learning 

Publications. GRI has not received any complaints of 

breaches of standards for fundraising and marketing 

communication practices in relation to the rights of 

affected stakeholders or donors. 

GRI’s Privacy Policy is available on the website: https:// 

www.globalreporting.org/Privacy/Pages/default.aspx


Glossary 

A4S – The Prince’s Accounting for Sustainability Project 

Application Level – indicates the proportion of the 

G3/G3.1 disclosures that were addressed in the report. 

Application Level A addresses all profile disclosures, 

disclosures on management approach and the core 

performance indicators, whereas Level C only requires a 

selected set of the profile disclosures and ten of the core or 

additional indicators to be included. 

Certified Training Partners – Certified Training Partners 

are certified by GRI to provide Certified Training courses for 

reporters all over the world 

Corporate governance – the set of processes, laws, 

policies that dictate the way an organization is run 

CSR – Corporate Social Responsibility 

EMT – Executive Management Team 

ERB – Employee Representation Body 

ESG report – a report produced by a company or other 

organization, outlining its environmental, social and 

governance performance 

Focal Point – a national representation of GRI, located 

separately from its headquarters in Amsterdam 

G3 – the third generation of the GRI Guidelines, launched 

in 2006 

G3.1 – incremental improvements to the G3 Guidelines, 

launched in March 2011  

G4 – the next generation of GRI Guidelines, due to be 

launched in 2013 

GANTSCh – Global Action Network for Transparency in the 

Supply Chain 

GRI – Global Reporting Initiative 

GRI Content Index – an index in a sustainability report 

based on the GRI Guidelines that enables readers to find 

particular GRI indicator protocols in the report. A report 

must contain a GRI Content Index to be included in the GRI 

Reports List 

GIZ – Deutsche Gesellschaft fuer Internationale 

Zusammenarbeit  

IFAC – International Federation of Accountants 

IIRC – International Integrated Reporting Council 

ISO – International Organization for Standardization  

NGO – Non governmental organization  

NGOSS - Non-governmental Organization Sector 

Supplement 

OECD – Organisation for Economic Co-operation and 

Development 

OS – Organizational Stakeholders are GRI’s core supporters. 

They put their name to GRI’s mission, play an important 

governance role, and provide key funding for GRI activity. 

Practitioners’ Network – a network of people working 

in a particular sector. Connected to Guideline and Sector 

Supplement developments 

SC – Stakeholder Council 

Sector Supplement – sector-specific Sustainability 

Reporting Guidelines 

SMART - Sustainability Management and Reporting Team 

at GRI 

TAC – Technical Advisory Committee 

UNGC – United Nations Global Compact  

UNEP – United Nations Environmental Programme 

Working Group – Working Groups develop new 

generations of GRI Guidelines, and new Sector 

Supplements. GRI assembles Working Groups of experts 

with regional diversity, who represent different stakeholder 

groups, including business, civil society, labor and 

investors. The Working Group members volunteer their 

expertise to develop Guidelines 

Art direction and design: Tuuli Sauren 

INSPIRIT International Communications


Global Reporting Initiative 

PO Box 10039 

1001 EA Amsterdam 

The Netherlands 

Tel: +31 (0) 20 531 00 00 

Fax: +31 (0) 20 531 00 31 

www.globalreporting.org

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