Electric Utilities Sector Supplement - Global Reporting Initiative
Electric Utilities Sector Supplement - Global Reporting Initiative
Electric Utilities Sector Supplement - Global Reporting Initiative
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RG<br />
&<br />
EUSS<br />
Sustainability <strong>Reporting</strong> Guidelines & <strong>Electric</strong> Utility <strong>Sector</strong> <strong>Supplement</strong><br />
Determining the significance of an entity when<br />
collecting information or considering the extension of a<br />
boundary depends on the scale of its sustainability<br />
impacts. Entities with significant impacts typically<br />
generate the greatest risk or opportunity for an<br />
organization and its stakeholders, and therefore are the<br />
entities for which the organization is most likely to be<br />
perceived as being accountable or responsible.<br />
<strong>Reporting</strong> Guidance for Boundary Setting<br />
• A sustainability report should include in its<br />
boundary all entities that generate significant<br />
sustainability impacts (actual and potential) and/or<br />
all entities over which the reporting organization<br />
exercises control or significant influence with regard<br />
to financial and operating policies and practices.<br />
• These entities can be included using either<br />
Indicators of operational performance, Indicators<br />
of management performance, or narrative<br />
descriptions.<br />
• At a minimum, the reporting organization should<br />
include the following entities in its report using<br />
these approaches:<br />
Establishing <strong>Reporting</strong> Boundaries<br />
• Entities over which the organization exercises<br />
control should be covered by Indicators of<br />
Operational Performance; and<br />
• Entities over which the organization exercises<br />
significant influence should be covered by<br />
Disclosures on Management Approach.<br />
EU<br />
No<br />
Do you have control<br />
over the entity?<br />
No<br />
Do you have significant<br />
influence?<br />
Yes<br />
No<br />
Do you have influence?<br />
Yes<br />
Does it have significant<br />
impacts?<br />
No<br />
Exclude<br />
Yes<br />
Does it have significant<br />
impacts?<br />
No<br />
Yes<br />
Not<br />
necessary<br />
to report<br />
No<br />
Does it have significant<br />
impacts?<br />
Yes<br />
Not<br />
necessary<br />
to report<br />
Not<br />
necessary<br />
to report<br />
Yes<br />
Performance Data<br />
Disclosures on Management Approach<br />
Narrative reportinng on Issues and Dilemmas<br />
Figure 6: Decision Tree for Boundary Setting<br />
28<br />
© 2000-2009 GRI