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

Country/Region Standards, Codes and Guidelines
The Netherlands
�
As a reference for Latin America, Mexico, through
the SEMARNAT, decided to follow the trend of the
European countries and, together with WRI and
WBCSD, started this high impact programme on
climate change issues. The technical complexity of
the calculations and the release of conversion factors
by the Federal Commission of Electricity have made
the timely spread of reports an opportunity, since the
results are made available between June and July of
the next year of the analysis, making it impossible
to match the times with those of sustainability
reports which are published mostly in March to April.
http://www.geimexico.org/inventario.html
Certificate on Corporate Social Responsibility
(CRESE), 2007. This is a managerial system on
human quality and social responsibility that a
company or institution has implemented. The
system is certified by an ‘Accreditation Council’,
an independent organisation formed by members
of civil society. This initiative is promoted by
‘Responsible Business A.C.’. The system offers
the companies and institutions the best practices
focused on the person, based on the common good
of the organisation and which has the objective
of ‘Integral Human Development’. To date there
are 8 companies registered that have received the
certificate. http://certificadocrese.org/
Mandatory standards
Dutch Civil Code, 1838
� Section 2, Part 9 for annual
reports. Article 2:391 subsection 1 of the code is
the direct implementation of the EU Modernisation
Directive (2003/51/EC) into Dutch law. It requires
that organisations should, to the extent necessary
for an understanding of the company’s development,
performance or position as far as relevant, give some
information (financial and non-financial) about the
environment, employees and risks in their annual reports.
This requirement is compulsory for all listed companies no
matter what their size and all large non-listed companies.
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:
L:2003:178:0016:0022:EN:PDF
The
� Environmental Protection Act, 1993 includes
a section on environmental reporting for the ‘largest
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