CARROTS AND STICKS – PROMOTING ... - Global Reporting Initiative

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Project Partners United Nations Environment Programme (UNEP) The Global Reporting Initiative UNEP represents the United Nations’ environmental con- The Global Reporting Initiative science. Based in Nairobi, Kenya, its mission is to provide leadership and encourage partnership in caring for the environment by inspiring, informing, and enabling nations and peoples to improve their quality of life without compromising that of future generations. UNEP’s Division of Technology, Industry and Economics (DTIE) aims to help decisionmakers in the public and private sectors to develop and implement policies and practices focusing on sustainable development. It works to promote sustainable consumption and production, the efficient use of energy and other resources, adequate management of chemicals, and the integration of environmental costs in development policies. Leading outreach activities with business and industry, sustainability reporting has for many years been a core subject of its work on corporate social responsibility. United Nations UNEP DTIE Environment Programme 15 rue de Milan PO Box 30552 75441 Paris Cedex 09 Nairobi 00100 France Kenya Tel: +33 1 4437 1450 Tel: +254 20 762 1234 Fax: +33 1 4437 1474 Fax: +254 20 762 3927 unep.tie@unep.fr www.unep.org www.unep.fr KPMG KPMG is a global network of professional firms providing Audit, Tax and Advisory services. We operate in 144 countries and have 140,000 people working in member firms around the world. The independent member firms of the KPMG network are affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. Each KPMG firm is a legally distinct and separate entity and describes itself as such. Our firms’ clients include business corporations, governments and public sector agencies and not-for-profit organisations. KPMG firms aim to provide a consistent standard of service based on our professional capabilities, industry insight and local knowledge. At KPMG we try to create sustainable, long-term economic growth, not just for our member firms and their clients but for the broader society, too. We seek to be good corporate citizens, making a real difference to the communities in which we operate. KPMG’s Sustainability Services practices deliver assurance and advisory services in the field of corporate responsbility (CR), including reporting and assurance on CR reporting. For further information about our services please go to www. kpmg.com or contact: Wim Bartels Global Head of Sustainability Assurance at KPMG Partner, KPMG Sustainability, the Netherlands Tel: +31 20 656 7783 bartels.wim@kpmg.nl TM About the GRI Learning Series (GRI) is a multi-stakeholder Aimed at enhancing organizations’ understanding and application of the GRI’s G3 Sustainability non-profit organisation that develops and publishes guide- Reporting Guidelines and issues lines related for reporting to them, on the economic, Learning environmental Services program and social will include other publications, online case performance studies and (‘sustainability best practices, performance’). regional training As programs, the world’s and online forum for knowledge sharing. most The Learning widely-used Services sustainability program reporting was created framework, to support the reporting GRI Sustainability Reporting Guidelines are being used by organizations regardless of size, organisations geography, of reporting all sizes experience, and types, across sector, sectors or organization and type. regions. The Guidelines are developed through a unique Publications in the GRI Learning multi-stakeholder Series are presented consultative in three process categories: involving representatives from reporting organisations and report information users from around the world. First published in 2000 and Starting Points: for then a general revised audience in 2002, and the organizations guidelines have considering now entered reporting their for third the generation, first time referred to as the GRI G3 Guidelines which were released in October 2006. Pathways: for report makers and users of all levels and types Global Reporting Initiative PO Box 10039 Explorations: leadership 1001 EAand innovative issues in sustainability, transparency, and Amsterdam accountability The Netherlands Tel: +31 20 531 00 00 Fax: +31 20 531 00 31 info@globalreporting.org www.globalreporting.org This publication “Let’s report! Step-by-step guidance to prepare a basic GRI sustainability report“ is a simplified version Unit of a previous for Corporate GRI Learning Governance Publication, in Africa, “The University GRI sustainability of Stellenbosch Business School reporting cycle: a handbook for The small Unit and for Corporate not-so-small Governance organizations”, in Africa focusing conducts specifically multi- on the process of producing a GRI Level disciplinary C sustainability research, report. educational and development activities with the aim of improving the effectiveness of corporate governance in African organisations. The Unit focuses on: The development of the compliance and performance as- How does GRI’s Learning Series pects relate of directors’ to GRI’s attitudes, Reporting knowledge Framework? and skills The link between corporate governance, business ethics Learning publications are designed to help organizations better understand, apply and use the and total organisational performance GRI Reporting Framework. The The Reporting purpose Framework of the Unit consists is to improve of the the GRI effectiveness G3 Sustainability of Reporting Guidelines, Sector corporate Supplements, governance and Protocols, within and African is considered organisations, the authoritative predomi- guidance on reporting. If you nantly wish to in produce the private a GRI-based sector. report, learning publications should The mission of the Unit is to develop both the compli- be used as helpful tools to guide ance or and organize the performance the process, aspects but any of specific directors’ references attitudes, to use of the GRI Reporting Framework as the knowledge basis for and the skills, report as should well as be the made link with between respect corporate to the GRI G3 Guidelines, Sector Supplements, governance, or Protocols. business When ethics declaring and a total level organisational of application perfor- of the mance. GRI Reporting Framework, reference must be made to the GRI G3 Guidelines, Sector Supplements and Protocols only. Download the GRI Reporting Framework free of charge at: Unit for Corporate Governance in Africa www.globalreporting.org. PO Box 610, Bellville 7535, South Africa Tel: +27 21 918 4342 Fax: +27 21 918 4468 governance@usb.ac.za www.governance.usb.ac.za
Contents Forewords 2 1 Executive Summary 4 2 Introduction 6 3 Analysis of trends and approaches in mandatory and voluntary sustainability reporting 10 4 Inventory of selected legislation, standards, codes and guidelines 18 4.1 Global 18 4.2 Regional 22 4.3 Country 24 5 Country profiles 75 5.1 Australia 75 5.2 Brazil 76 5.3 China 78 5.4 France 79 5.5 India 80 5.6 South Africa 82 6 Conclusion 84 7 References 88 8 Disclaimer and Acknowledgments 90
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5. Country profiles Carrots and Sti
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In June 1997 Herbert De Souza, Beti
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well as a list of companies that vi
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market-based instruments. A small p
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Figure 1: Issues addressed in susta
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Stock Exchange (Brazil) and the Joh
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Annex 1 1. Carrots and Sticks - Pro
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Power’ Options: How Governments C
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An external Advisory Committee cons
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Production Printing process: Printe
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CARROTS AND STICKS – PROMOTING ... - Global Reporting Initiative

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