Electric Utilities Sector Supplement and G3.1 Mapping Tool - Global ...

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Electric Utilities Sector Supplement and G3.1 Mapping Tool - Global ...

MAPPING DOCUMENT

Electric Utilities Sector Supplement / G3.1 Guidelines Mapping Document

This document is designed for organizations that intend to use the Electric Utilities Sector Supplement (EUSS), released in April 2009 and

based on GRI's G3 Guidelines, in combination with the GRI’s G3.1 Guidelines, released in March 2011. The G3.1 Guidelines feature a range

of new disclosures, adjusted disclosure requirements applied to the G3 version of the disclosures, and revised contextual content to assist

reporters.

The following table provides an overview of: (i) where the EUSS provides sector-specific guidance in addition to the G3 Guidelines, and (ii)

differences between the G3 and G3.1 Guidelines. All sector specific guidance provided by the EUSS is reflected. Those G3 disclosures not

listed in the table remain unchanged. Please refer to the EUSS and G3.1 Guidelines, including the Indicator Protocols, for full details.

Defining Content,

Quality, & Boundary

Organizational

Profile

Economic

Environmental

Labor Practices and

Decent Work

EUSS

based on

G3 Guidelines

G3.1 Guidelines

New disclosures on

Management Approach,

Aspect or Performance

Indicators

Adjusted data

requirements /

Revised content

NOTES

Materiality

X

Stakeholder inclusiveness

X

Sustainability context

X

Organizational Profile - 2.8

X

Organizational Profile EU1 X

Organizational Profile EU2 X

Organizational Profile EU3 X

Organizational Profile EU4 X

Organizational Profile EU5 X

Report Scope and Boundary - 3.5

X

Governance - 4.1

X

Governance - 4.3

X

Governance - 4.7

X

Commitments to external initiatives - 4.14

X

Aspect: Availability and reliability X

Aspect: Demand-Side management X

Aspect: Research and Development X

Aspect: Plant Decommissioning X

EU6 X

EU7 X

EU8 X

EU9 X

EU10 X

EU11 X

EU12 X

EC5

X

Aspect : Materials X

Aspect : Water X

Aspect : Biodiversity X

Aspect : Emissions, Effluents and Waste X

EN1 X

EN8 X

EN9

X

EN12 X

EN13 X

EU13 X

EN14 X X 1

EN16 X

EN18 X

EN20 X

EN21 X

EN22 X X 1

Management Approach: Training and Awareness

X

Management Approach: Monitoring and Follow-Up

X

Management Approach: Additional Contextual Information

X

Aspect: Equal Remuneration for Women and Men

X

EU14 X

EU15 X

EU16 X

LA1 X X 1

LA2 X X 3

EU17 X

EU18 X

LA3

X

LA4 X

LA7 X X 1

LA10

X

LA12

X

LA13

X

LA14

X

LA15

X

1


MAPPING DOCUMENT (CONT'D…)

Electric Utilities Sector Supplement / G3.1 Guidelines Mapping Document

Human Rights

Society

Product

Responsibility

G3.1 Guidelines

New disclosures on

EUSS

based on

G3 Guidelines

Management Approach,

Aspect or Performance

Indicators

Adjusted data

requirements /

Revised content NOTES

Management Approach: Goals and Performance

X

Management Approach: Policy

X

Management Approach: Organizational Risk Assessment

X

Management Approach: Impact Assessment

X

Management Approach: Organizational Responsibility

X

Management Approach: Training and Awareness

X

Management Approach: Monitoring, Follow-Up and Remediation

X

Aspect: Assessment

X

Aspect: Remediation

X

HR1

X

HR2

X

HR3

X

HR4

X

HR5 X X 1

HR6

X

HR7

X

HR8

X

HR9

X

HR10

X

HR11

X

Management Approach: Goals and Performance

X

Management Approach: Policy

X

Management Approach: Organizational Responsibility

X

Management Approach: Training and Awareness

X

Management Approach: Monitoring and Follow-Up

X

Aspect: Local Communities

X

Aspect: Disaster/Emergency Planning and Response X

EU19 X

EU20 X

EU21 X

SO1 X X 2

EU22 X

SO9

X

SO10

X

Aspect: Access X

Aspect: Provision of Information X

EU23 X

EU24 X

PR1 X

EU25 X

EU26 X

EU27 X

EU28 X

EU29 X

EU30 X

PR5

X

PR6

X

NOTES

1. EUSS and G3.1 disclosures are complementary.

2. SO1 has been redefined under G3.1. To achieve Application Level A using G3.1, reporters must report on SO1 (G3.1) and SO1 (EUSS) .

3. LA2 Compilation Points have been redefined under G3.1. To achieve Application Level A using G3.1, reporters must report on both LA2 (G3.1) and LA2 (EUSS).

The EUSS, G3 and G3.1 Guidelines are free to download from the GRI website www.globalreporting.org.

Download the Electric Utilities Sector Supplement

Download G3.1 Guidelines with updates highlighted (PDF)

2

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