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REPORTING GUIDE WEST CLUSTER CHINA PROVINCE OF SHAANXI

DELATTRE François GOSSELIN Timothée Gravié-Plandé François


Sustainability Reporting

Purpose and Methodolog !

About Companies are familiar with financial reports in order to assess the

company’s activities and to communicate to stakeholders. In a same way a sustainability report, sometimes called ‘non-or ‘extra-financial’ reporting, enables a organizations to report sustainability information. It gives comparable data, with agreed disclosures and metrics. It gives information about economic, environmental, social and governance performance. « Sustainability reporting’ is a broad term considered synonymous with others used to describe reporting on economic, environmental, and social impacts (e.g., triple bottom line, corporate responsibility reporting, etc.). »

The purpose of a sustainability reporting According to the Global Reporting Initiative, “the goal of sustainable development is to meet the needs of the present without compromising the ability of future generations to meet their own needs. As key forces in society, organizations of all kinds have an important role to play in achieving this goal. […] A sustainability report should provide a balanced and reasonable representation of the sustainability performance of a reporting organization – including both positive and negative contributions. » Transparency is now a mandatory practice and the corollary of a responsible organization. Therefore sustainability reporting is designed to show commitment and to answer to that new imperative. Fulfilling the reporting steps is also a demonstration of the ability of the organization to participate in competitive market. Moreover, the reporting process can be a tool to understand your organization’s contribution in the community. In a way it enables to plan activities, become more sustainable and position the company.


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gy In summary According to the GRI , “reports can be used reports can be used for the following purposes, among others: • Benchmarking and assessing sustainability performance with respect to laws, norms, codes, performance standards, and voluntary initiatives; • Demonstrating how the organization influences and is influenced by expectations about sustainable development; and • Comparing performance within an organization and between different organizations over time”.

We recommend to follow the five steps described in the Global Reporting Initiative for your reporting process. 1. Prepare : This step aims to promote internal discussion, especially at management level, to identify the most obvious positive and negative economic, environmental and social impacts. 2. Connect : This is a vital part of the process and involves seeking stakeholder input on what aspects should be included in the nal report. 3. Define : The stakeholder input in step 2 will confirmed if the positive and negative aspects identified by the management team in step 1 are the ones that really matter. This will dene the focus of the report, and the reasons for the choices should be clear. 4. Monitor : This is the gathering of the data that will go into the final report. 5. Report : The finnal step involves not only the preparation and writing of the final report, but also important decisions about the best ways to communicate the results of the report.


Sustainability Reporting Contents, Quality and Boundary

First of all you need to define the report content, ensure the quality the information and set the report boundary. You need to present a balance set of information and select the right topics and indicators. Your report should include the entities over which the organization exercises control or significant influence both in and through its relationships with various entities upstream (e.g., supply chain) and downstream (e.g., distribution and customers). Designed for all your stakeholder your reports has to be written with humility and pedagogy.

Content principles :

Quality principles :

Materiality

Balance

Stakeholder inclusiveness

Comparability

Sustainability context

Accuracy

Completeness

Timeliness

Clarity

Reliability

The practices recommended in our guide can be proposed as indicators in your report. All aspects of the sustainable deveolpment must be covered. : governance, economy; social, environment.


g Shape and Disclosure Shape Your reports will be shared among your stakeholders, it should represent the personality of your company. The shape and organization of your document will draw its attractiveness, You can use our document and get inspiration from the GRI template to choose the most appropriate organization. The various topics and information sectioned in your reports has to presented in a coherent way. Your document has to be easy to read. As to assure the credibility of your report you have to justify and illustrate with examples and sourced data. The length of your document depend of your activity and your maturity. As for the frequency of your report, it should be published each year.

Disclosure As we said your presentation must be specific to your organization. Nevertheless, we recommend a generic presentation that takes into account three different type of disclosures as described in the Global Reporting Initiative. Strategy and Profile: Disclosures that set the overall context for understanding organizational performance such as its strategy, profile, and governance. Management Approach: Disclosures that cover how an organization addresses a given set of topics in order to provide context for understanding performance in a specific area. Performance Indicators: Indicators that elicit comparable information on the economic, environmental, and social performance of the organization.


Sustainability Reporting Template General aspects—Strategy and Profil : This first part is about general aspects. An editorial from the president of the organization is a good way to express its vision, mission, value and its engagements in term of social corporate responsibility. This message would express the understanding and the approach of the organization of the sustainable development. The global strategy and the profile of the company are presented in the first part of the report. We should find the information on the organization activity, chronology and key figures, The stakeholders and the relationship linked should also be described.

Presentation of the impact and actions : It its in this part of your report that you will explain your impacts on your environment and the actions that you have undertaken. Each pillar of the sustainable development has to be developed. In each of these sections, the most relevant data has to be presented. The eco-responsibility path that we recommended can provide the matter of your report. A prospective work should also be done in this part. It is essential to express your action plan for the next years and in order to tackle the challenges that you identified.

4 Chapters Governance & Stakeholders Economy Social Environment


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Indicators table In this part all the data will be presented and distributed acoording to the indicators selected for the organization. It gives an overview of the performance of the organisation. It is essential that those data show the evolution over the years ( a presentation over 3 years is recommended). The tools offered on the blueprint21 platform can be presented in this part. The self -assessment questionnaire and the perception barometer are a good way to illustrate your permormance according to specific indicators.

Methodology and Glossary In order to support the accuracy of your report it is essential to explain in this final part the methodology of your work. The boundary of the report, the way of collecting data and the processes to check it has to be presented. In addition a glossary can explain the different term presented in the report that can be tricky to understand and crucial.

Conclusion Final part of the report, the external organization that might have been implicated in the report can be presented and thanks such as the partners and authors of the report. A good sustainability reporting need to be concluded in offering the possibility to have feedbacks.


Access to your space : www.blueprint21.com

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