40 – Hotels, Restaurants and Leisure, and Tourism Services

This table shows a list of topics identified as relevant by different stakeholder groups. They can be considered as stakeholders’ suggestions or requests 

for topics to be monitored or disclosed by organizations. 

Additional information about the project can be found at https://www.globalreporting.org/reporting/sector-guidance/Topics- 

Research/Pages/default.aspx 

40 – Hotels, Restaurants and Leisure, and Tourism Services 

31 Topics 

Owners and operators of hotels, resorts and cruise-ships. Includes travel agencies, tour operators and related services not classified elsewhere. 

Owners and operators of leisure facilities, including sport and fitness centers, stadiums, golf courses and amusement parks. Owners and 

operators of restaurants, bars, pubs, fast-food or take-out facilities. Includes companies that provide food catering services. Tourism 

organizations. Owners and operators of casinos and gaming facilities. Companies providing lottery and betting services. 

Sustainability 

Category 

Economic 

Topic 

Indirect 

economic 

impacts 

Topic 

Specification 

(if available) 

Local 

community 

Explanation Reference(s) 1 Constituency 

Support of local community, employment of local 

residents, monitoring economic contribution to the local 

environment 

169, 215 Business 

Contributes to the economic development of the 

neighbouring communities 

Sustainability Topics for Sectors: What do stakeholders want to know? 

HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES 

May 2013 

Page 1 of 28


Category 

Environmental 

Topic 

Materials 

sourcing 

Topic 

Specification 


Sourcing 

standards and 

practices for 

cleaning 

products - 

Environmental, 

health and 

safety criteria 


Sustainable procurement covers measures taken by 

companies to integrate environmental and social criteria 

in the selection and management of suppliers. 

Sub-sector: Cleaning Products 

¦ Formal sourcing policy covering environmental and 

social issues 

¦ Information on the integration of environmental, 

health and safety criteria when purchasing cleaning 

products 

¦ Details on environmental product specifications for 

purchase 

¦ REACH (or other international standards) compliance 

¦ % of green cleaning products purchased with ecolabels 

¦ audit of suppliers on environmental or social issues 

(e.g. subcontractors on health and safety risk, working 

conditions) and percentage of suppliers audited 

¦ percentage of buyers trained on sustainable purchases 

133, 152 Financial 

Markets & 

Information 

Users 

¦ Purchasing of products with reduced environmental 

impacts (including harmful chemicals, ecolabels), are 

directly of concerns in the industry. Sector leaders select 

products and suppliers based on environmental 

specifications, which include compliance with REACH or 

ROHS. Cleaning company can shortlist preferred 

suppliers with more environmentally friendly alternatives 

(eco-products). 

¦ Specific attention has to be given also to suppliers of 

cleaning products' health and safety management 



May 2013 

Page 2 of 28


Category 

Topic 

Topic 

Specification 


Sourcing 


practices for 

cleaning 

products - 

International 

and national 

standards on 

the restriction 

of chemicals 

and/or 

hazardous 

substances 


system as employees are handling potentially harmful 

chemical products 

Sustainable procurement covers measures taken by 

companies to integrate environmental and social criteria 

in the selection and management of suppliers. 

Sub-sector: Cleaning Products 

¦ Formal sourcing policy covering environmental and 

social issues 

¦ Information on the integration of environmental, 

health and safety criteria when purchasing cleaning 

products 

¦ Details on environmental product specifications for 

purchase 

¦ REACH (or other international standards) compliance 

¦ % of green cleaning products purchased with ecolabels 

¦ audit of suppliers on environmental or social issues 

(e.g. subcontractors on health and safety risk, working 

conditions) and percentage of suppliers audited 

¦ percentage of buyers trained on sustainable purchases 

133, 152 Financial 

Markets & 

Information 

Users 

¦ Purchasing of products with reduced environmental 

impacts (including harmful chemicals, ecolabels), are 

directly of concerns in the industry. Sector leaders select 

products and suppliers based on environmental 

specifications, which include compliance with REACH or 

ROHS. Cleaning company can shortlist preferred 

suppliers with more environmentally friendly alternatives 

(eco-products). 

¦ Specific attention has to be given also to suppliers of 



May 2013 

Page 3 of 28


Category 

Topic 

Topic 

Specification 


Sourcing 


practices for 

food and 

beverages 


cleaning products' health and safety management 

system as employees are handling potentially harmful 

chemical products 

Impacts of Food & Beverage Procurement 

Practices and performance related to food and beverage 

procurement 

Major impacts identified through food and beverage 

procurement 

457 Mediating 

Institution 

Food and beverage operations are often part of fullservice 

hotels, though they may not be directly under the 

hotel’s operational control. Furthermore, food and 

beverage operations are rarely the primary revenue 

source or business model for a hotel. At the same time, 

environmental and social issues surrounding food and 

beverage are often among the most relevant to guests 

and other stakeholders As such, the scope of material 

issues for a food and beverage company has certain 

overlap with full-service hotels, but in relation to other 

topics and aspects of hotel operations may be less 

material. Practices relating to food and beverage should 

be further evaluated as to their boundary and level of 

inclusion in reporting. 

Much overlap exists with Food & Beverage companies 

and restaurant companies, however in hotel companies 

the issue arises as a general topic rather than the 

itemized topics within Food & Beverage that may arise 

individually as material for a foodservice company. 



May 2013 

Page 4 of 28


Category 

Topic 

Materials 

sourcing and 

use 

Topic 

Specification 


Operational 

supplies 


Significant impacts from the purchase and disposal of 

operational supplies 

Key operational supplies with environmental and social 

impact risks 

Actions to minimize impacts of key operational supply 

purchases 

457 Mediating 

Institution 

Hotels have a diverse supply chain encompassing 

hundreds of products. It is important to identify which 

purchases have the most significant impact in their 

disposal. Significance may be by weight of products, their 

environmental impacts from associated materials, the 

reusability or recyclability of their design and waste 

infrastructure. Examples mentioned include mattresses 

and carpeting. 

It is important to identify which purchases have the most 

significant impact in their upstream lifecycle. Significance 

may be by scarcity of raw materials, environmental & 

social impacts of their manufacture and distribution, and 

stakeholder perception. Examples mentioned include 

bathroom tissue. 

International Tourism Partnership working group has 

been established on Supply chain issues 

http://www.tourismpartnership.org/what-wedo/working-groups 



May 2013 

Page 5 of 28


Category 

Topic 

Topic 

Specification 


Wood-based 

products from 

responsibly 

managed forests 


Sourcing of wood based products (paper, furniture, etc) 

from responsibly managed forests. 

The following sections of the GRI reporting guidelines 

may be used by a reporter to mention FSC related 

activities, those are: 

- Profile - Commitments to External Initiatives: 4.12 

externally developed economic, environmental, and 

social charters, principles, or other initiatives to which 

the organization subscribes or endorses. 

- Environmental Impact: EN 26: Initiatives to mitigate 

environmental impacts of products and services, and 

extent of impact mitigation. 

- Product: PR3: Type of product and service information 

required by procedures and percentage of significant 

products and services subject to such information 

requirements. 

The above indicators are mostly not quantitative and a 

reporter may find difficult to integrate FSC related 

information. 

Ideally there would be a quantitative indicator related to 

certification scheme or initiative regarding the supply 

and the final product within the GRI guideline. 

185, 569 Civil Society 

Organization 

In order to ease the reporting of FSC related activities, 

we propose to include two indicators related to supply 

and final product content. The wording could follow the 

Food Processing Supplement and worded as follows: 

“Percentage of purchased material by volume and 

weight which is verified as being in accordance with 



May 2013 

Page 6 of 28


Category 

Topic 

Topic 

Specification 



credible, internationally recognized responsible 

production standards, broken down by standard”. 

This topic reflects significant impacts, risks and 

opportunities for an organization itself and its 

stakeholders as well as requires active management or 

engagement by the organization. 

By buying FSC certified products, companies provide 

incentives for responsible forestry and can enjoy their 

purchases knowing it has not contributed to the 

destruction of the world’s forest or even come from 

companies involved in human rights abuses. Almost 

everything made from wood and other forest products 

are available with the FSC label. Finding FSC products 

becomes easier everyday. Literally every day, more FSC 

products become available. 

This topic is relevant for all 52 business/industry activity 

groups. 

These simple steps can be followed by companies to find 

and buy FSC products: 

1. Check the FSC marketplace at marketplace.fsc.org (in 

January 2013, the marketplace is still a beta version) 

Please note this database will currently only search for 

manufacturers and distributors, not retailers. There are 

only a few exceptions where retailers are also certified. 

To find products carried by your local retailer, please 

contact them directly. We are working on including other 

search options to this database in the future. 



May 2013 

Page 7 of 28


Category 

Topic 

Plastics use and 

management 

Topic 

Specification 



2. Ask your retailer 

Chances are, they will carry FSC certified products. If not, 

let them know you would be interested in certified 

products. Not all certification systems are equal and only 

FSC guarantees that the product has been made from 

environmentally and responsibly managed forests. 

By asking for FSC certified products, you show that there 

is a demand. This is an important and simple way how 

you can help FSC to make a difference. 

Plastic, a valuable material, can generate significant 

positive, or negative, impacts on economy, environment 

and society. Plastic should be treated as a resource and 

managed judiciously. 

353, 367 Civil Society 

Organization 

A disclosure on management approach for plastics, 

including governance, strategy, risks, opportunities, 

considering: opportunities for product redesign, 

increasing recycled content, implementing reclaim 

and/or reuse which could attract economies, brand 

loyalty, investment, employee goodwill, and; risks to the 

business, stakeholder health, environment and society 

(including reputational/social license to operate, 

regulatory, investor, insurer, and liability risks) for 

plastics that are directly harmful to stakeholders, or 

indirectly through plastics being wasted/littered. 

Performance indicators regarding the types and volumes 

of plastics being used, collected and/or distributed 

downstream; the portion that is made of post-consumerrecycled, 

bio-based, biodegradable, compostable, and/or 

oxobiodegradable material; the ratio of expected life- 



May 2013 

Page 8 of 28


Category 

Topic 

Topic 

Specification 



span of plastic products in contrast to the duration of 

their intended use; these volumes broken down by end 

of life disposition. 

Most of this disclosure can be captured through the 

existing GRI framework (e.g. GRI G3 EC9, EN1, EN2, 

EN22), but commentary is needed to ensure disclosers 

appreciate the materiality of plastic; these aspects of the 

G3.1 EO sector supplement (EO1, E22, E27, SO9, EO8, 

EO9, EO11) should be reused for Hotels, Restaurants, 

Leisure, Tourism and also for 

facilities/office/dining/catering management. Refer to 

the Plastic Disclosure Project ( www.plasticdisclosure.org 

) for more details on the suggested questions. PDP will 

align its questions to GRI G4 to assist disclosers. 

Plastic can have significant positive, or negative, impacts 

on the economy, environment and society: 

Economics: There are significant cost savings available to 

organisations that treat plastic as a resource (e.g. 

through redesign, use of recycled content, reclaiming, 

etc.) and risks of increased direct costs (regulation, 

liability, cost of capital, insurance) to organisations that 

do not lead in this area as well as indirect economic costs 

to impacted industries (e.g. food production, tourism) 

Environment: Plastics that are wasted or littered 

become extremely harmful to the environment, which 

will have a material effect on biodiversity and the global 

food chain, both nearby and far outside the local area of 

operations 

Society: Some plastics are harmful to stakeholders 



May 2013 

Page 9 of 28


Category 

Topic 

Topic 

Specification 



during manufacture, use and/or disposal (e.g. due to 

phthalates, BPA), impact the wellbeing of society (e.g. 

effect of litter on community spirit and their interest in 

sustainability). 

While a valuable invention, which benefits society in 

many ways, the negative impacts associated with 

society's growing use of plastic are not fully recognised. 

Roughly 85% of plastic used in products and packaging is 

not recycled, and most plastic produced in the last 60 

years still remains in the environment today. 

Approximately 70% of discarded plastic is from single-use 

food and beverage containers. Discarded plastics persist 

in the environment for dozens or hundreds of years, 

accumulating across the globe, often out of sight of the 

producers and users. The direct physical impacts of 

plastic are significant to the organisation in increased 

costs or missed opportunities, and related economies 

(e.g. over $1.2bn in annual damages to ocean-related 

industries in Asia-Pacific), the environment through 

harming habitats and species, and to stakeholders health 

when exposed to the chemical ingredients; and are 

magnified if fragmentation of the plastic occurs, making 

it available for ingestion to additional species, who 

adsorb the chemical ingredients and/or the toxins carried 

on the plastic. These negative impacts could be avoided 

and turned into positive impacts, if plastic was treated as 

a resource to be managed judiciously (e.g. the US 

economy lost $8.3bn worth of plastic packaging in 2010) 



May 2013 

Page 10 of 28


Category 

Topic 

Energy 

consumption 

Topic 

Specification 


Hotel 

operations 


- "It is not good business practice to throw away valuable 

resources". 

Significant consumption of resources from hotel 

operations 

455, 456 Mediating 

Institution 

Energy usage, water usage, materials and waste 

generation/disposal/diversion, GHG emissions, per room 

night for site consumption. 

The use phase of hotels is the most consumptive and 

relevant to all stakeholders from the viewpoint of hotel 

operations. All hotel companies that publish GRI reports 

will report some type of energy, water, waste, and 

carbon indicators, either in aggregate, in units of 

intensity, or both. 

Though all companies disclose this information, more 

precision is needed to standardize the boundaries, 

quantification methods, and metrics used to enable 

common reporting and comparison globally. This has 

been done for carbon footprints for room nights but not 

at an organizational level and not for all relevant metrics. 

See also the Hotel Carbon Measurement Initiative which 

has produced guidance documents, using wide industry 

collaboration and stakeholder consultation. 

http://www.wttc.org/activities/environment/hotelcarbon-measurement-initiative/ 

Control of energy and water consumption, reduction of 

GHG emissions, measures taken to become more energy- 

215 Business 



May 2013 

Page 11 of 28


Category 

Topic 

Topic 

Specification 



efficient 

Energy 

efficiency of 

operations 

Energy use has to be efficient not to place burden on the 

environment and to become more profitable 

Energy consumption, total 153 Financial 

Markets & 

Information 

Users 

Control of energy and water consumption, reduction of 215 Business 

GHG emissions, measures taken to become more energyefficient 

Fuel 

consumption 

Water 

consumption 



Ships fuel consumption of vessels by ship-type 153 Financial 

Markets & 

Information 

Users 

Hotel 



operations operations 

Institution 











May 2013 

Page 12 of 28


Category 

Topic 

Topic 

Specification 














Control of energy and water consumption, reduction of 

GHG emissions, measures taken to becme more energyefficient 

215 Business 

Water 

withdrawal 

Water 

consumption 

and 

management in 

water scarce 

areas 



Water consumption in m 3 153 Financial 

Markets & 

Information 

Users 

Impacts associated with water withdrawals, usage, and 337, 457 Mediating 

discharge in water-scarce locations of operation 

Institution 

Hotel operations located within water-stressed areas 

Water withdrawals in water-stressed areas 

Water consumption and conservation efforts from 



May 2013 

Page 13 of 28


Category 

Topic 

Topic 

Specification 



operations 

Water discharge in locations without adequate 

wastewater treatment infrastructure 

Guest engagement for water conservation 

Water scarcity has the potential to impact operational 

costs, feasibility of development, community relations, 

and other environmental impacts. The impacts 

associated with water may go beyond operations inside 

the hotel building. In addition, the guest experience can 

be affected in several ways relating to water. 

Wastewater 

Management 

and treatment 

See roundtable proceedings document, and see also 

Reference document #1 for Material Topic #5 below. 

Impacts associated with water withdrawals, usage, and 

discharge in water-scarce locations of operation 


Institution 

Hotel operations located within water-stressed areas 

Water withdrawals in water-stressed areas 

Water consumption and conservation efforts from 

operations 

Water discharge in locations without adequate 

wastewater treatment infrastructure 

Guest engagement for water conservation 

Water scarcity has the potential to impact operational 

costs, feasibility of development, community relations, 

and other environmental impacts. The impacts 

associated with water may go beyond operations inside 

the hotel building. In addition, the guest experience can 



May 2013 

Page 14 of 28


Category 

Topic 

Topic 

Specification 



be affected in several ways relating to water. 

See roundtable proceedings document, and see also 

Reference document #1 for Material Topic #5 below. 

Treatment and reuse of wastewater, implementation of 

a solid waste management plan, management and 

reduction of chemicals used and pollution 

215 Business 

Biodiversity, 

ecosystem and 

habitat 

protection 

Impacts of 

tourism on 

coastal and 

marine 

ecosystems 

Inappropriate waste and pollution management bears 

high environmental and health risks. 

Overfished, polluted, taken for granted, carelessly 

abused and destroyed, and much more fragile and 

complex than we once thought ... the largest living space 

on Earth is fast deteriorating. 

Massive influxes of tourists, often to a relatively small 

area, have a huge impact. They add to the pollution, 

waste, and water needs of the local population, putting 

local infrastructure and habitats under enormous 

pressure. Some resorts empty their sewage and other 

wastes directly into water surrounding coral reefs and 

other sensitive marine habitats. The increased popularity 

of cruise ships has also adversely affected the marine 

environment. Carrying up to 4,000 passengers and crew, 

these enormous floating towns are a major source of 

marine pollution through the dumping of garbage and 

untreated sewage at sea, and the release of other 

shipping-related pollutants 

Expenditure on projects for biodiversity, natural 

ecosystems, landscapes, protection of coastlines, 

609 Civil Society 

Organization 

153 Financial 

Markets & 



May 2013 

Page 15 of 28


Category 

Topic 

Emissions to air 

- GHG emissions 

Topic 

Specification 


Hotel 

operations 


protection of natural habitats 


operations 

Information 

Users 


Institution 






















May 2013 

Page 16 of 28


Category 

Topic 

Waste 

management 

Topic 

Specification 


Generation, 

disposal, 

diversion 



operations 





Institution 

















Treatment and reuse of wastewater, implementation of 

a solid waste management plan, management and 

reduction of chemicals used and pollution 

215 Business 



May 2013 

Page 17 of 28


Category 

Topic 

Topic 

Specification 


Social Labor conditions Human capital 

development 


Inappropriate waste and pollution management bears 

high environmental and health risks. 

Waste Scope I: Total waste in tonnes 

Waste Scope II: Percentage of waste which is recycled 

Waste Scope III: Hazardous waste total in tonnes total 

The key sustainability factors for the hotels, restaurants, 

bars & recreational services sector are linked to its 

employees, who drive the business and are the face of a 

company toward its customers. This makes it 

indispensable for companies to employ progressive 

human resource policies that include talent attraction 

and retention, human capital development, occupational 

health & safety, and group-wide ethical principles that 

cover the entire supply chain. 

Legal protection of employees, paying living wage, policy 

to prevent exploitation 

153 Financial 

Markets & 

Information 

Users 

460 Financial 

Markets & 

Information 

Users 

169, 215 Business 

Migrant workers 

Human 

trafficking risks 

Relevant because of basic human rights to live 

Trafficking in persons, or human trafficking, involves the 

recruitment, transportation, transfer, harbouring or 

receipt of a person (a woman, man or a child), often over 

international borders but also frequently within the 

boundaries of a single country, for the purpose of 

exploitation. It is a widespread abuse, affecting 

developing countries, countries in transition and 

industrialized market economies alike. The majority of 

victims of human trafficking are between the ages of 18 

and 24, with most having received a job offer prior to 

their departure 

249 Mediating 

Institution 



May 2013 

Page 18 of 28


Category 

Topic 

Topic 

Specification 



Safe labour migration is a key driver of sustainable 

economic development in both sending and receiving 

countries. The protection of migrant workers is becoming 

an increasingly important issue for a number of global 

industries, as well as for home and host governments. 

Trafficking of workers, particularly women and girls, into 

global supply chains remains a significant reality, in part 

due to poorly regulated recruitment industries. Pockets 

of good and innovative practice in responsible 

recruitment and combating trafficking exist but have yet 

to be taken to scale. 


Institution 

Recruitment 

and 

employment 

Over 215 million international migrants living outside 

their countries of origin play a vital role in the global 

economy. Recorded remittances received by developing 

countries, estimated to be US$325 billion in 2010, far 

exceed the volume of official aid flows and constitute 

more than 10 percent of gross domestic product (GDP) in 

many developing countries. The vast majority of migrants 

today are low-paid workers in industries ranging from 

apparel, electronics and construction to agriculture, 

hospitality, and domestic service. From the point of 

recruitment, through employment and to the point of 

return home, these workers are vulnerable to 

exploitation. Protection mechanisms to safeguard their 

rights continue to be wholly inadequate and access to 

legal remedy is poor in both host and home countries. 

Recruitment and employment of migrant workers 

Number of migrant workers employed 

253 Mediating 

Institution 



May 2013 

Page 19 of 28


Category 

Topic 

Topic 

Specification 



Countries of origin 

Gender of workers 

Positions within company 

Length of contracts 

Recruitment channels 

Any fees for recruitment 

Passport retention 

Migrant workers both internal and external are a 

significant and growing feature of all company activities. 

There are over 200 million migrants in the world. They 

are found within nearly all business sectors and across all 

regions. Many migrant workers, particularly those 

working in unskilled jobs are subject to discrimination 

and are vulnerable to exploitation and abuse. 

Impacts on local 

communities 

and services 

Operation of 

tourist 

establishments 

For many migrants exploitation begins during 

recruitment. Exorbitant fees and other charges, often at 

usurous rates of interest can leave many migrant 

workers effectively bonded labour whatever the 

subsequent conditions of employment. 

Company due dilligence and reporting should therefore 

extend into the supply chain for labour. 

In view of continually increasing transport flows, 

companies also need to consider the needs of local 

communities in the tourist destinations in which they 

operate. 

460 Financial 

Markets & 

Information 

Users 



May 2013 

Page 20 of 28


Category 

Topic 

Topic 

Specification 



Effects on locals` access to basic services and housing, 

respect of their rights for land, water and property 

acquisitions, , that can affect local communities live 

quality 

215 Business 

Local 

community 

involvement 

Unlawful sex 

tourism 

Operation of 

tourist 


Human 

trafficking risks 

and child abuse 

Local communities` life circumstances have to be 

ensured and their rights respected. 

Social projects and community involvement at holiday 

destinations 

Adherence to the Code of conduct for the protection of 

children from sexual exploitation in travel and tourism 

(http://www.thecode.org/) 

153 Financial 

Markets & 

Information 

Users 


Institution 

Policies and management systems related to the Code. 

Breach of the code leads to violation of the following 

human rights: 

Universal declaration of human rights : articles 3, 4,5, 12 

and 13 

Convention on the rights of the child: articles 3, 6, 9, 11, 

19, 32, 34 and 35 

See section 3.3 as example on Kuoni human rights impact 

assessment covering children 

http://www.kuoni.com/docs/assessing_human_rights_i 

mpacts_0.pdf 

Unlawful Sex Tourism 110, 457 Mediating 

Institution 



May 2013 

Page 21 of 28


Category 

Topic 

Topic 

Specification 



Hotel operations in areas of high risk of unlawful sex 

tourism 

Employee- and guest-facing practices to identify and 

mitigate lawful sex tourism 

Sex tourism and its related risks of human trafficking and 

child abuse are rare in occurrence within hotels. 

However, instances of occurrence have substantial 

impact. Hotels may not necessarily have the ability to 

prevent unlawful sex tourism; however they can take 

measures to identify occurrences and consequently act 

to remedy the situation. 

Several industry initiatives exist to combat unlawful sex 

tourism, such as the ECPAT Code of Conduct and the 

International Tourism Partnership Human Rights Working 

Group. 

Sex tourism is referenced as one of the worst forms of 

child labor by the ILO convention 182. 

GOVERNANCE / EUROPE: boardroom lady boom: is it 

possible without quotas? 

On 22 June, the CapitalCom agency published its 2011 

survey into the boardroom gender mix of CAC 40 

companies, with fairly encouraging results: the 

proportion of women on the board has doubled in recent 

years, from 10.5% in 2009 to 20.8% in 2011. 

Other 

Corporate 

governance 

Gender 

participation on 

governance 

bodies 

389 Financial 

Markets & 

Information 

Users 

In January, the French parliament adopted legislation 

imposing quotas for the proportion of women on the 



May 2013 

Page 22 of 28


Category 

Topic 

Topic 

Specification 



board of major companies. Under the measures, the 

development of female board membership is mandatory 

and gradual: 20% for listed groups, public companies of 

an administrative, industrial and commercial nature by 

January 2014, rising to 40% by January 2017. The law 

also stipulates that companies with no women present 

on their board must appoint at least one within six 

months of it being on the statute books (voted on 13 

January 2011). In France, some 2,000 companies are 

affected (the 650 largest listed firms and companies with 

more than 500 employees and those generating sales in 

excess of €50bn). In terms of sanctions for 

noncompliance, appointments that run counter to the 

parity principles are to be declared null and void and 

attendance fees are to be temporarily suspended. 

At the European level and at the instigation of the Vicepresident 

of the European Commission, Viviane Reding, 

the European parliament will decide in March 2012 on 

whether to adopt common legislation on this matter (a 

mandatory proportion of women in decision-making 

positions of 30% in 2015 and 40% in 2020). This will 

depend on the level of improvement seen based on the 

selfregulation of European companies, in accordance 

with the equality initiative adopted by the European 

Commission in December 2010 and the European 

parliament resolution of 17 January 2008 calling for the 

Commission and member states to promote a balance 

between women and men on company boards, 

particularly where member states are shareholders. 



May 2013 

Page 23 of 28


Category 

Topic 

Topic 

Specification 



Food safety 

Natural and 

cultural heritage 

Health risks 

from fast food 

Management 

and operation 

of tourist 


Europe as a whole illustrates the degree of hesitation 

between a soft-law approach and conventional 

legislation (quotas in this instance), but it is clear from 

the experience at national level that the second method 

tends to get much better results. 

The problem of obesity is now so severe that some argue 

it is one of the biggest health problems in the world, 

which increasingly affects both developed and 

developing countries. While consumer and parental 

responsibility play a part in the epidemic, the fast-food 

sector has come under scrutiny in the context of this 

‘right to health’ challenge for its perceived role in 

contributing to obesity. Concerns have also been raised 

about the use of trans-fat to enhance flavour in fast (and 

other) foods, which, it is argued, pose more severe 

health risks than ordinary saturated fat. 

Contribution to the protection of the heritage, 

sustainable utilization of wildlife species, use of native 

species for landscaping, communications with customers 

regarding sustainability issues 

66 Mediating 

Institution 

215 Business 

Operation of touristic establishments have to be in 

harmony with local environment, otherwise they risk to 

change the ecosystem which is a great environmental 

risk. And also, the lack of communication of appropriate 

behaviour and of local values can lead to causing 

damages to natural and cultural heritage. 

Compliance with natural and cultural heritage and local 

sustainability principles, provision of access for persons 

215 Business 



May 2013 

Page 24 of 28


Category 

Topic 

Topic 

Specification 



with special needs 

Sourcing 

strategy and 

policies 

ESG standards 

of suppliers 

Contributes to the preservation of local environment and 

to the integration of people with disadvantages 

How do you ensure that your suppliers adhere to a 

standard of ESG compliance similar to that of your 

company? 

153 Civil Society 

Organization 

Local and fair 

trade services 

and goods 

When assessing the performance of your procurement 

and purchasing functions: Do you incentivise your 

procurement management for the selection of ESG 

performing suppliers even if you might have to carry a 

premium over less expensive suppliers? 

Purchasing local and fair-trade services and goods, 

enabling local entrepreneurs to develop and sell 

sustainable products, use of local goods in operation, 

design, etc. 

215 Business 

Sustainable procurement is environment-friendly and 

contributes to the development of local communities. 

1 

All references can be found at https://www.globalreporting.org/reporting/sector-guidance/Topics-Research/Pages/default.aspx 



May 2013 

Page 25 of 28

References 

All references can be found at https://www.globalreporting.org/reporting/sector-guidance/Topics-Research/Pages/default.aspx 

66 

110 

133 

152° 

153 

Castan Centre for Human Rights Law; International Business Leaders Forum; Office of the United Nations High Commissioner for Human Rights, 

2008. Human Rights Translated, A Business Reference Guide, New York: United Nations Global Compact. 

International Tourism Partnership, 2013. Key Issues: Human Trafficking. [Online] 

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