Our view is that a company should demonstrate, through its sustainability report, that it is actively taking positive action and not treating its GRI Standards CSR/ ESG/ SDG/ Sustainability report as a box ticking exercise.
A GRI Standards sustainability report should address a company’s most important impacts (materiality) on the environment, economy and society, but also:
1) demonstrate how the company is making every effort so that its supply chain is clean of bad environmental and social practices
2) show how the company uses its strengths to tackle, head-on, the problems that seem to be always in the headlines regarding the economy and society, finding solutions for the important issues in the societies it operates and relies on for profit/growth
This section presents case studies that demonstrate how companies are effecting positive change. How they are going above and beyond reporting with the use of:
1) GRI Disclosure 201-1 Direct economic value generated and distributed
2) GRI Standard 203 Indirect Economic Impacts