Media Sector Supplement - Global Reporting Initiative

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54 Product Responsibility Performance Indicators aSpect: content cReation CORe CORe M2 Methodology for assessing and monitoring adherence to content creation values. M3 Actions taken to improve adherence to content creation values, and results obtained. aSpect: content diSSeMination CORe CORe M4 Actions taken to improve performance in relation to content dissemination issues (accessibility and protection of vulnerable audiences and informed decision making) and results obtained. M5 Number and nature of responses (feedback/ complaints) related to content dissemination, including protection of vulnerable audiences and informed decision making and accessibility, and processes for addressing these responses. aSpect: audience inteRaction CORe M6 Methods to interact with audiences and results. aSpect: cuStoMeR health and Safety CORe ADD PR1 Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures. PR2 Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes. ASPeCT: PRODUCT AND SeRVICe LABeLING CORe PR3 Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements. Media Commentary added ADD ADD PR4 Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes. PR5 Practices related to customer satisfaction, including results of surveys measuring customer satisfaction. ASPeCT: MARKeTING COMMUNICATIONS CORe CORe PR6 Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship. Media Commentary added PR7 Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes. Media Commentary added aSpect: Media liteRacy CORe M7 Actions taken to empower audiences through media literacy skills development and results obtained. ASPeCT: CUSTOMeR PRIVACY ADD PR8 Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data. aSpect: coMpliance CORe PR9 Monetary value of significant fines for noncompliance with laws and regulations concerning the provision and use of products and services.
Media Sector Supplement General Reporting Notes Data Gathering feaSibility aSSeSSMent The process of defining report content will result in a set of topics and Indicators on which the organization should report. However, practical challenges such as the availability of data, the cost of gathering it, the confidentiality of information, privacy or other legal concerns, the reliability of available information, and other factors, may result in a legitimate decision not to disclose certain information. Where material information is omitted, the report should clearly indicate this and the reasons why. data aGGReGation and diSaGGReGation Reporting organizations will need to determine the level of aggregation at which to present information. This requires balancing the effort required against the added meaningfulness of information reported on a disaggregated basis (e.g., country or site). Aggregation of information can result in the loss of a significant amount of meaning, and can also fail to highlight particularly strong or poor performance in specific areas. On the other hand, unnecessary disaggregation of data can affect the ease of understanding the information. Reporting organizations should disaggregate information to an appropriate level using the principles and the guidance in the reporting Indicators. Disaggregation may vary by Indicator, but will generally provide more insight than a single, aggregated figure. Report Form and Frequency definition of a SuStainability RepoRt A sustainability report refers to a single, consolidated disclosure that provides a reasonable and balanced presentation of performance over a fixed time period. Stakeholders should be able to directly access all of the report information from a single location, such as a GRI content index. Other publications should not be referenced as the information source for a GRI Standard Disclosure Item (ex., a Performance Indicator) unless the means for a stakeholder to directly access the information is provided (e.g., a link to a specific web page or the page number of the corresponding publication). There is no minimum length for a report using the GRI Framework as long as the organization has properly applied the Guidelines and Framework documents it has chosen to use. MediuM of RepoRtinG Sustainability Reporting Guidelines Electronic (e.g., CD-ROM) or web-based reporting and paper reports are appropriate media for reporting. Organizations may choose to use a combination of web and paper-based reports or use only one medium. For example, an organization may choose to provide a detailed report on their website and provide an executive summary including their strategy and analysis and performance information in paper form. The choice will likely depend on the organization’s decisions on its reporting period, its plans for updating content, the likely users of the report, and other practical factors such as its distribution strategy. At least one medium (web or paper) should provide users with access to the complete set of information for the reporting period. fRequency of RepoRtinG Organizations should define a consistent and periodic cycle for issuing a report. For many organizations, this will be an annual cycle, although some organizations choose to report biannually. An organization may choose to update information on a regular basis between the issuing of consolidated accounts of performance. This has advantages in terms of providing stakeholders with more immediate access to information, but has disadvantages in terms of comparability of information. However, organizations should still maintain a predictable cycle in which all of the information that is reported covers a specific time period. Reporting on economic, environmental, and social performance could coincide or be integrated with other organizational reporting, such as annual financial statements. Coordinated timing will reinforce the linkages between financial performance and economic, environmental, and social performance. updatinG RepoRt content When preparing a new report, an organization may identify areas of information that have not changed since the prior report (e.g., a policy that has not been amended). The organization may choose to only update the topics and Indicators that have changed and to re-publish the Disclosures that have not changed. For example, an organization may choose to reproduce the information on policies that have not changed and only update its Performance Indicators. The flexibility to take such an approach will depend in large part on the organization’s choice of reporting medium. Topics such as strategy and analysis and Performance Indicators Version 3.1/MSS Final version RG & MSS 55
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Sustainability Reporting Guidelines
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Media Sector Supplement - Global Reporting Initiative

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