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Event Organizers Sector Supplement - Global Reporting Initiative

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TP<br />

&<br />

EOSS<br />

EO<br />

Technical Protocol<br />

Report Scope<br />

Scope refers to the range of sustainability topics covered<br />

in a report. The sum of the topics and Indicators reported<br />

should be sufficient to reflect significant economic,<br />

environmental, and social impacts. It should also enable<br />

stakeholders to assess the organization’s performance.<br />

In determining whether the information in the report<br />

is sufficient, the organization should consider both<br />

the results of stakeholder engagement processes and<br />

broadbased societal expectations that may not have<br />

surfaced directly through stakeholder engagement<br />

processes.<br />

<strong>Reporting</strong> Principle<br />

Concepts that describe the outcomes a report should<br />

achieve and that guide decisions made throughout the<br />

reporting process, such as which Indicators to respond<br />

to, and how to respond to them.<br />

<strong>Sector</strong> <strong>Supplement</strong>s<br />

<strong>Sector</strong> <strong>Supplement</strong>s are versions of the GRI Guidelines<br />

tailored for particular sectors. Some sectors face unique<br />

issues. <strong>Sector</strong> <strong>Supplement</strong>s capture these issues, which<br />

may not be covered in the original Guidelines. <strong>Sector</strong><br />

<strong>Supplement</strong>s feature integrated commentary and new<br />

Performance Indicators, ensuring that sustainability<br />

reports cover key sectoral concerns.<br />

<strong>Event</strong> <strong>Organizers</strong> <strong>Sector</strong> <strong>Supplement</strong><br />

• Performance Indicators that elicit comparable<br />

information on the economic, environmental, and<br />

social performance of the organization.<br />

Topics<br />

The largest group of subjects within the terminology<br />

used in the GRI <strong>Reporting</strong> Framework (see Figure 1 in<br />

this Technical Protocol).<br />

Stakeholders<br />

Stakeholders are defined broadly as those groups or<br />

individuals: (a) that can reasonably be expected to be<br />

significantly affected by the organization’s activities,<br />

products, and/or services; or (b) whose actions can<br />

reasonably be expected to affect the ability of the<br />

organization to successfully implement its strategies and<br />

achieve its objectives.<br />

Standard Disclosures<br />

The Guidelines present topics and information for<br />

reporting that are material to most organizations and<br />

of interest to most stakeholders. These are captured in<br />

three types of Standard Disclosures:<br />

• Strategy and Profile Disclosures set the overall<br />

context for reporting and for understanding<br />

organizational performance, such as its strategy,<br />

profile, governance, and management approach;<br />

• Disclosures on Management Approach cover how an<br />

organization addresses a given set of topics in order<br />

to provide context for understanding performance in<br />

a specific area; and<br />

14<br />

© 2011-2012 GRI

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