Event Organizers Sector Supplement - Global Reporting Initiative

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RG & EOSS Sustainability Reporting Guidelines EO Event Organizers Sector Supplement Legacy Performance Indicators Aspect: Soft legacies Core EO11 Number, type and impact of sustainability initiatives designed to raise awareness, share knowledge and impact behavior change and results achieved. Core EO12 Nature and extent of knowledge transfer of best practice and lessons learned. Aspect: Hard legacies Core EO13 Number, type and impact of physical and technological legacies. EO 60 © 2000-2012 GRI
Event Organizers Sector Supplement General Reporting Notes Data Gathering Feasibility Assessment The process of defining report content will result in a set of topics and Indicators on which the organization should report. However, practical challenges such as the availability of data, the cost of gathering it, the confidentiality of information, privacy or other legal concerns, the reliability of available information, and other factors, may result in a legitimate decision not to disclose certain information. Where material information is omitted, the report should clearly indicate this and the reasons why. Data Aggregation and Disaggregation Reporting organizations will need to determine the level of aggregation at which to present information. This requires balancing the effort required against the added meaningfulness of information reported on a disaggregated basis (e.g., country or site). Aggregation of information can result in the loss of a significant amount of meaning, and can also fail to highlight particularly strong or poor performance in specific areas. On the other hand, unnecessary disaggregation of data can affect the ease of understanding the information. Reporting organizations should disaggregate information to an appropriate level using the principles and the guidance in the reporting Indicators. Disaggregation may vary by Indicator, but will generally provide more insight than a single, aggregated figure. Report Form and Frequency Definition of a Sustainability Report A sustainability report refers to a single, consolidated disclosure that provides a reasonable and balanced presentation of performance over a fixed time period. Stakeholders should be able to directly access all of the report information from a single location, such as a GRI content index. Other publications should not be referenced as the information source for a GRI Standard Disclosure Item (ex., a Performance Indicator) unless the means for a stakeholder to directly access the information is provided (e.g., a link to a specific web page or the page number of the corresponding publication). There is no minimum length for a report using the GRI Framework as long as the organization has properly applied the Guidelines and Framework documents it has chosen to use. Medium of Reporting Sustainability Reporting Guidelines Electronic (e.g., CD-ROM) or web-based reporting and paper reports are appropriate media for reporting. Organizations may choose to use a combination of web and paper-based reports or use only one medium. For example, an organization may choose to provide a detailed report on their website and provide an executive summary including their strategy and analysis and performance information in paper form. The choice will likely depend on the organization’s decisions on its reporting period, its plans for updating content, the likely users of the report, and other practical factors such as its distribution strategy. At least one medium (web or paper) should provide users with access to the complete set of information for the reporting period. Frequency of Reporting Organizations should define a consistent and periodic cycle for issuing a report. For many organizations, this will be an annual cycle, although some organizations choose to report biannually. An organization may choose to update information on a regular basis between the issuing of consolidated accounts of performance. This has advantages in terms of providing stakeholders with more immediate access to information, but has disadvantages in terms of comparability of information. However, organizations should still maintain a predictable cycle in which all of the information that is reported covers a specific time period. Reporting on economic, environmental, and social performance could coincide or be integrated with other organizational reporting, such as annual financial statements. Coordinated timing will reinforce the linkages between financial performance and economic, environmental, and social performance. Updating Report Content When preparing a new report, an organization may identify areas of information that have not changed since the prior report (e.g., a policy that has not been amended). The organization may choose to only update the topics and Indicators that have changed and to re-publish the Disclosures that have not changed. For example, an organization may choose to reproduce the information on policies that have not changed and only update its Performance Indicators. The flexibility to take such an approach will depend in large part on the organization’s choice of reporting medium. Topics such as strategy and analysis and Performance Indicators are likely to show changes each reporting period, while RG & EOSS EO Version 3.1/EOSS Final version 61
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EN7 Initiatives to reduce indirect
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EN9 Water sources significantly aff
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EN11 Location and size of land owne
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EN13 Habitats protected or restored
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EN15 Number of IUCN Red List specie
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Carbon dioxide equivalent CO 2 (Car
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EN18 Initiatives to reduce greenhou
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EN20 NO x , SO x , and other signif
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EN22 Total weight of waste by type
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EN23 Total number and volume of sig
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EN25 Identity, size, protected stat
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EN27 Percentage of products sold or
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EN29 Significant environmental and
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EO2 Modes of transport taken by att
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EN30 Total environmental protection
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• Community development plans;
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2.4 Identify the significant potent
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EO4 Expressions of dissent by type,
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SO3 Percentage of workforce (employ
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SO5 Public policy positions and par
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SO7 Total number of legal actions f
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EO5 Type and impacts of initiatives
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EO6 Type and impacts of initiatives
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EO9 Type and sustainability perform
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EO Indicator Protocols Set Legacy E
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Legacy Performance Indicators Aspec
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EC9 EOSS Section Understanding and
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2.5 Report on human capacity legacy
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EO13 Number, type and impact of phy
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© 2011-2012 GRI The Event Organize
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Event Organizers Sector Supplement - Global Reporting Initiative

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