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90 Carrots and Sticks - Promoting Transparency and Sustainability 8. Disclaimer and Acknowledgements Disclaimer This report does not claim to be an in-depth scientific study or analysis. It also does not aim to provide complete and consistent coverage of mandatory and voluntary reporting standards in the inventory of country-specific standards, codes and guidelines. The report does not include an assessment of the impact of the instruments identified in chapter 4. This document does not constitute legal advice – it is a general research report prepared for the purpose of informing discussion. The report is based largely on desk research and may contain inaccuracies. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No individual or any other entity, including governments or governmental representatives, should initiate actions based solely on the contents of this report. Readers are encouraged to inform the project partners about any inaccuracies or to provide additional information for future editions. The country profiles, evaluations of existing reporting regimes and recommendations take into consideration the country-specific socioeconomic background and legal systems in place. Given the varying approaches to sustainability reporting, the different underlying assumptions and the limited practical experience inherent in some of the more recent approaches, it has not always been possible to draw a justifiable conclusion. The valuations, classifications and judgements reflect the opinion of the authors or the quoted sources. While the GRI Board of Directors do encourage use of GRI publications by all organisations, the views expressed do not necessarily represent the decisions or the stated policy of GRI nor does citing of trade names or commercial processes constitute endorsement. Neither the GRI Board of Directors, the Stichting Global Reporting Initiative or the project funders can assume responsibility for any consequences or damages resulting, directly or indirectly, from the use of GRI publications. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. KPMG’s participation and contribution in this regard is not an endorsement, sponsorship or implied backing of the views expressed or of the partner organisations or their products. Acknowledgements Information on country specific standards was supplied by KPMG representatives and GRI Certified Training Partners worldwide and commented by Glaucia Terreo, Peter Chapman, Sean Gilbert, Wilson A. Jácome, Tom Dodd, Patricia Lavaux, Raphael Neuner, Ali Darwin, Pietro Bertazzi, Irma Keijzer and William Blackburn. The country profiles were written by national experts from the respective countries. In the case of China and India they were provided by the GRI China Director and the Director of the GRI Focal Point India.
An external Advisory Committee consisting of eminent persons was created to provide strategic guidance to the core team. The members of the Advisory Committee generously agreed to provide strategic comment. The core team is very grateful for their availability and their excellent comments. Members of the core team � � � GRI: Teresa Fogelberg, Isabella Pagotto KPMG: Jennifer Iansen-Rogers UNEP: Cornis van der Lugt � Unit for Corporate Governance in Africa: Daniel Malan, Anna Yortt Members of the Advisory Committee � Susan Bird, Policy Coordinator for CSR and “Local Employment Development”, Employment Directorate-General, European Commission � Tom Dodd, CSR Team Enterprise and Industry Directorate-General; (European Commission) � � James Gifford, Executive Director; (UN PRI) Rodolfo Gutilla, Vice-President; Natura, Brazil � Ricardo Henriques, Special Advisor to the President; National Social and Economic Development Bank, Brazil � Carsten Ingerslev, Head of the Danish Centre for CSR; Danish � Commerce and Companies Agency Julio Moura Neto, Member of the Board Natura, Brazil � Dorah Nteo, Chief Director, Planning, Coordination and Information Management Department; Department of Environmental Affairs, South Africa � Hidemi Tomita, Vice- President, Corporate Social & Environmental Affairs: Sony Corporation, Japan Country Profiles prepared by: � Australia (John Purcell, CPU, Australia) � � � � � Brazil (Ideia SocioAmbiental, Brazil) China (Sean Gilbert, GRI China Director) France (François Fatoux, Patricia Lavaud, ORSE) India (Dr. Aditi Haldar, Director GRI India Focal Point) South Africa (Daniel Malan, USB) Experts � Aron Cramer, President and CEO, Business for Social Responsibility � Neil Gunningham, Professor: Environment Regulation, Governance and Policy, Australia National University � Björn Stigson, President, World Business Council for Sustainable Development (WBCSD) � Ricardo Young Silva, Former Carrots and Sticks - Promoting Transparency and Sustainability Executive President of the Ethos Institute and Uniethos, President of the Board of the Yazigi Internexus, Pre-candidate for the Senate by the Green Party � Carsten Ingerslev, Head of the Danish Centre for CSR, Danish Commerce and Companies Agency, Member of the GRI Governmental Advisory Group Sponsors � UNEP � Standard Bank 91
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Contents Forewords 2 1 Executive Su
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Core environmental issues today - c
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in its regulatory role, to ensure a
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There is a large variety of regulat
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of the GRI sector supplements as we
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“The vision of the Danish Governm
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Emerging trends at the global level
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assurance standards are evolving wh
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Standards, Codes and Guidelines con
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Standards, Codes and Guidelines Eco
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Country/Region Standards, Codes and
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CARROTS AND STICKS – PROMOTING ... - Global Reporting Initiative

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