Event Organizers Sector Supplement - Global Reporting Initiative

Event Organizers Sector Supplement
The report should emphasize information on performance
regarding the most material topics. Other relevant topics
can be included, but should be given less prominence in
the report. The process by which the relative priority of
topics was determined should be explained.
In addition to guiding the selection of topics to report, the
Materiality Principle also applies to the use of Performance
Indicators. When disclosing performance data, there are
varying degrees of comprehensiveness and detail that
could be provided in a report. In some cases, GRI
guidance exists on the level of detail generally considered
appropriate for a specific Indicator. Overall, decisions on
how to report data should be guided by the importance
of the information for assessing the performance of the
organization, and facilitating appropriate comparisons.
Reporting on material topics may involve disclosing
information used by external stakeholders that differs
from the information used internally for day-to-day
management purposes. However, such information
does indeed belong in a report, where it can inform
assessments or decision-making by stakeholders, or
support engagement with stakeholders that can result in
actions that would significantly influence performance
or address key topics of stakeholder concern.
Tests
In defining material topics, take into account the
following:
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Sustainability Reporting Guidelines
The main topics and future challenges for the
sector reported by peers and competitors.
Relevant laws, regulations, international
agreements, or voluntary agreements with
strategic significance to the organization and its
stakeholders.
Significance to the Organization, including:
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Key organizational values, policies, strategies,
operational management systems, goals, and
targets.
The interests/expectations of stakeholders
specifically invested in the success of the organization
(e.g., employees, shareholders, and suppliers).
Significant risks to the organization.
Critical factors for enabling organizational success.
The core competencies of the organization and the
manner in which they can or could contribute to
sustainable development.
Prioritizing
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The report prioritizes material topics and Indicators.
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Reasonably estimable sustainability impacts, risks,
or opportunities (e.g., global warming, HIV-AIDS,
poverty) identified through sound investigation
by people with recognized expertise, or by expert
bodies with recognized credentials in the field.
Significance to Stakeholders, including:
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Main sustainability interests/topics and Indicators
raised by stakeholders (e.g., vulnerable groups
within local communities, civil society).
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