Category Archives: Framework
Getting It Right:
Materiality Analysis and Strategic Sustainability
Part 4 in a Series
Transparent and Accountable?
Building trust through consistent and standardized disclosure
Our study of the sustainability reports of CR’s 100 Best Corporate Citizens of 2010 found that fewer than half appeared to have conducted any kind of systematic materiality analysis of their sustainability issues, risks, and opportunities. Only one in four appeared to have actually used the results of such an analysis to structure their reports. In addition, we found that even among companies that conduct a materiality analysis, specific details on methodology and clear presentation of results remain scarce.
Expectations of Transparency
Companies that undertake sustainability reporting face a paradox. Stakeholders expect them to be truthful and candid, even with regard to poor performance, challenging issues, and complex situations. At the same time, public trust in corporate communications… More
Jumping into the G4: Shaping the future of sustainability disclosure
The Global Reporting Initiative (GRI) is in the midst of developing the next iteration of its Sustainability Reporting Guidelines: the G4, expected in 2013. GRI is seeking stakeholder input to decide what topics should be added to the G4 or how current G3 topics should be revised.
At Framework:CR, our extensive cross-sectoral experience in sustainability strategic planning and communications allows us to examine sustainability communications with a critical eye. We often see gaps in what companies report, both from a perspective of omitted data as well as a lack of context around results. We intend to draw on this experience when commenting on the evolving G4 Guidelines.
Specially, our recommendations will focus on three broad goals:
To require companies to base their reporting around material issues and to clearly articulate their process for determining materiality.
To help companies explicitly identify and… More >