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

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52 Carrots and Sticks - Promoting Transparency and Sustainability Country/Region Standards, Codes and Guidelines Japan publication, “Report for Stakeholders: A Guide for Banks.” www.abi.it http://www.bancariaeditrice.it/portal/ssm/ page.do?pageId=4395449 � The CSR-SC project, 2002 enables organisations to voluntarily participate and adopt a social report in accordance with pre-defined guidelines and set indicators. Many Chambers of Commerce have helpdesks available to assist companies in implementing their reporting in accordance with the CSR-SC. � Guideline on reporting for Public Administration, 2006 published by the Public Function Department of the Prime Minister’s office. This guideline is specifically for Public Administration social reporting and is one of the Italian Government’s first initiatives for the promotion of social reporting within the public administration sector. � The Guidelines for the Social Reporting for Not-For-Profit-Organisation, 2010 issued by the National Authority for the not-for-profit registered organisations (Agenzia per le Onlus) explicitly refer to the GRI guidelines with regard to the adopted methodology. Mandatory standards � Law Concerning the Promotion of Business Activities with Environmental Consideration, 2005 requires “specified entities”, to publish an environmental report every year. http://www.env.go.jp/en/laws � The Pollutant Release and Transfer Register Law, 2001 concerns reporting of environmental releases of specific chemical substances and promoting improvements in their management. � Law concerning the Rational Use of Energy, 1979, Act on Promotion of Global Warming Countermeasures. Companies that consume a certain amount of energy have the obligation to report the amount of energy consumption and greenhouse gas emissions to the government. The reported information is made public. The GHG Monitoring and Reporting Manual which gives detailed guidance on how to calculate GHG emissions that are to be reported to the Government has been issued by the Government.
Country/Region Standards, Codes and Guidelines Many companies refer to this manual in calculating GHG emissions that are disclosed in their CSR reports also. The law has therefore indirectly helped increase the comparability of GHG data in CSR reports. Available at http://www.japanfs.org/en_/japan/laws.html � Railway Enterprise Act, 2006. The purpose of this Act is to ensure the safety of transportation and protect the users of railways. It is also to ensure the sound advancement of the railway business by making the operation of the railway business appropriate and reasonable, and thus to advance the public welfare. As part of this act, railway businesses have to issue safety reports annually. Some railway companies have integrated safety reporting and CSR reporting. � Civil Aeronautics Act, 2006. The purpose of this Act is to promote the development of civil and general aviation and to enhance public welfare by providing the methods to ensure the safety of aircraft, to prevent problems arising from the navigation of aircraft, and to improve convenience for users through the proper and rational management of the aircraft operating businesses. This Act makes it compulsory for airline businesses to issue safety reports annually. � ELV Recycling Law, 2002. The law defines the role of automobile manufacturers and importers, businesses involved in recycling and motor vehicle users to facilitate the recycling of end-of-life motor vehicles. Motor vehicle owners are required to pay a fee for the recycling of vehicles. All fourwheeled vehicles (including large vehicles and commercial vehicles such as trucks and buses) are principally subjected to the law. Auto manufacturers are required to report annually on how they have complied with the requirements of the law. Voluntary standards Environmental Reporting Guidelines � issued by the Ministry of the Environment. Environmental Performance Indicator Guidelines for business have been issued by the Ministry of the Environment and were integrated into the newly revised Environmental Reporting Guidelines in 2007. The new Guidelines Carrots and Sticks - Promoting Transparency and Sustainability 53
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CARROTS AND STICKS - PROMOTING TRAN
Page 3 and 4: Contents Forewords 2 1 Executive Su
Page 5 and 6: Core environmental issues today - c
Page 7 and 8: in its regulatory role, to ensure a
Page 9 and 10: of the comprehensive “corporate s
Page 11 and 12: There is a large variety of regulat
Page 13 and 14: of the GRI sector supplements as we
Page 15 and 16: “The vision of the Danish Governm
Page 17 and 18: Emerging trends at the global level
Page 19 and 20: assurance standards are evolving wh
Page 21 and 22: Standards, Codes and Guidelines con
Page 23 and 24: Standards, Codes and Guidelines Eco
Page 25 and 26: Country/Region Standards, Codes and
Page 53: Country/Region Standards, Codes and
Page 77 and 78: 5. Country profiles Carrots and Sti
Page 79 and 80: In June 1997 Herbert De Souza, Beti
Page 81 and 82: well as a list of companies that vi
Page 83 and 84: market-based instruments. A small p
Page 85 and 86: Figure 1: Issues addressed in susta
Page 87 and 88: Stock Exchange (Brazil) and the Joh
Page 89 and 90: Annex 1 1. Carrots and Sticks - Pro
Page 91 and 92: Power’ Options: How Governments C
Page 93 and 94: An external Advisory Committee cons
Page 95 and 96: Production Printing process: Printe
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CARROTS AND STICKS – PROMOTING ... - Global Reporting Initiative

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