Tag Archives: stakeholders

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 >

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Nestlé’s Creating Shared Value approach reflects the belief that long-term success relies on creating value for shareholders and society. Nestlé’s 2010 report focuses specifically on rural development.

Read our report review here.

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Getting It Right:

Materiality Analysis and Strategic Sustainability

Part 5 in a Series
Embarking on Strategic Sustainability

Materiality analysis as a bridge to integrated strategic planning and reporting

Our study of the sustainability reports of CR’s 100 Best Corporate Citizens of 2010 found that fewer than half conducted a systematic materiality analysis of their sustainability issues, risks, and opportunities. Only one in four used the results of such an analysis to structure their reports. And fewer than one in ten companies aligned their 10K financial disclosures with the material issues identified through their analyses.

High-Impact Reporting

A materiality analysis enables readers of a sustainability report to judge the performance of the company that issued it, based on those issues that matter most to stakeholders and the company itself. We believe that it also enables companies to judge their own… More >

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