The case for CSR/ Sustainability Reporting Done Responsibly


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Case study: How ACT promotes ethical business practices

Aqaba Container Terminal (ACT) is the gateway for import and export cargo trading between the Levant region and the rest of the world, and the logistical and economic backbone of the Aqaba Special Economic Zone Authority (ASEZA). Solid ethical business practices are the foundation of ACT’s business success.  Tweet This!

This case study is based on the 2019 Sustainability Report by ACT published on the Global Reporting Initiative Sustainability Disclosure Database that can be found at this link. Through all case studies we aim to demonstrate what CSR/ ESG/ sustainability reporting done responsibly means. Essentially, it means: a) identifying a company’s most important impacts on the environment, economy and society, and b) measuring, managing and changing.

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ACT has adopted transparent, structured, and monitored reporting and governance systems to prevent corruption, fraud, and illegal actions. In order to promote ethical business practices ACT took action to:

  • promote business ethics and compliance
  • encourage employees to raise concerns

What are the material issues the company has identified?

In its 2019 Sustainability Report ACT identified a range of material issues, such as customer satisfaction, safety and security, labour rights and relations, operational efficiency and performance. Among these, promoting ethical business practices stands out as a key material issue for ACT.

Stakeholder engagement in accordance with the GRI Standards              

The Global Reporting Initiative (GRI) defines the Principle of Stakeholder Inclusiveness when identifying material issues (or a company’s most important impacts) as follows:

“The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.”

Stakeholders must be consulted in the process of identifying a company’s most important impacts and their reasonable expectations and interests must be taken into account. This is an important cornerstone for CSR / sustainability reporting done responsibly.

Key stakeholder groups ACT engages with:

To identify and prioritise material topics ACT engaged with its stakeholders through the following channels:

Stakeholder Group                Method of engagement
Customers (shipping lines, clearance and trucking companies, end-users and consignees)


·      Web-based communication system

·      Trade missions

·      Customer satisfaction surveys

·      Annual sustainability report

·      Website







·      Direct meetings

·      Intranet

·      Engagement workshops

·      Team buildings

·      Annual sustainability report

·      Website

·      ACT TV

·      Volunteering activities

Community (Local community, suppliers, Union)


·      Direct communication

·      Participation in events

·      Annual sustainability report

·      Website

·      CSR Committee and man hours

Shareholders (APM, ADC) ·      Sustainability report

·      Website

Government and Regulators (ASEZA, Customs) ·      Direct communication

·      Meetings

·      Annual sustainability report

·      Website




·      Press Releases

·      Press conferences

·      ACT’s website

·      CSR activities

·      Tours inside the terminal

·      Invitation for the major events that ACT is launching

·      Keep in touch with the CEO on desk interview

What actions were taken by ACT to promote ethical business practices?

In its 2019 Sustainability Report ACT reports that it took the following actions for promoting ethical business practices:

  • Promoting business ethics and compliance
  • ACT’s Code of Conduct gives guidance and provides resources to make sure everyone working at ACT performs work with the highest standards of ethics. At ACT, business compliance is a top priority. Accordingly, in 2019, ACT participated in the annual Business Compliance Ambassadors (BCAs) workshop which focused on anti-corruption, foreign trade control, third party management and competition law. During this workshop ACT learned from its peers and shared experiences, drawing inspiration from international best practices. ACT was also among the official organisations supporting the 2019 International Fraud Awareness Week, contributing to minimise the risk of fraud by promoting anti-fraud awareness campaigns.
  • Encouraging employees to raise concerns
  • ACT’s internal anonymous whistleblowing system enables its employees to report any cases of suspected illegal activities, including but not limited to fraud, corruption, insider-trading, competition law breaches, foreign trade controls violations, deliberate breaches of security, harassment, and discrimination. Additionally, ACT has a “contact us” webpage for external stakeholders to submit concerns. The ACT customer service desk addresses the issues and sends a follow-up email to the person who shared their feedback. In 2019, 100% of the issues raised through the system were resolved.

Which GRI Standards and corresponding Sustainable Development Goals (SDGs) have been addressed?

The GRI Standard addressed in this case is: Disclosure 205-2 Communication and training about anti-corruption policies and procedures

Disclosure 205-2 Communication and training about anti-corruption policies and procedures corresponds to:


80% of the world’s 250 largest companies report in accordance with the GRI Standards

SustainCase was primarily created to demonstrate, through case studies, the importance of dealing with a company’s most important impacts in a structured way, with use of the GRI Standards. To show how today’s best-run companies are achieving economic, social and environmental success – and how you can too.

Research by well-recognised institutions is clearly proving that responsible companies can look to the future with optimism.

FBRH GRI Standards Certified, IEMA & CIM recognised Sustainability Course | Venue: London LSE

By registering for the next 2-day FBRH GRI Standards Certified, IEMA & CIM recognised course you will be taking the first step in gaining the many benefits of sustainability reporting.

Most importantly, you will gain the knowledge to use the GRI Standards, project manage your own first-class sustainability report and:

  • Identify your most important impacts on the Environment, Economy and Society
  • Begin taking solid, focused, all-round sustainability action ASAP



1) This case study is based on published information by ACT, located at the link below. For the sake of readability, we did not use brackets or ellipses. However, we made sure that the extra or missing words did not change the report’s meaning. If you would like to quote these written sources from the original, please revert to the original on the Global Reporting Initiative’s Sustainability Disclosure Database at the link:


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