What are the material issues the company has identified?

In its 2021 Sustainability Report KBC identified a range of material issues, such as long-term resilience of its business model, ethical business conduct and responsible behaviour, sustainable and responsible lending, insurance and advisory service offering. Among these, creating economic value for its stakeholders stands out as a key material issue for KBC.

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 s 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 KBC engages with:

Stakeholder Group	Method of engagement
Clients	·      Annual client satisfaction: Client net promotor score (NPS) ranking ·      Complaints management ·      Regular customer panels and customer consultations ·      Local engagement by branch network and relationship managers ·      Collaboration with clients in their transition to becoming a low-carbon business ·      Webinars on ESG-related topics
Employees	·      Employee surveys (e.g. Shape Your Future survey) ·      Regular consultations with the occupational health and safety committees, health, safety and security advisers and employee representatives ·      Annual meeting of the European Works Council ·      Regular evaluation of all staff StiPPLE, a digital learning and talent platform for employees
Investors and core shareholders	·      Investor days ·      Regular roadshows for investors and analysts and dedicated virtual ESG meetings ·      Annual general meeting ·      Review by credit rating agencies ·      Sustainability assessments such as S&P Global Corporate Sustainability Assessment, CDP, Sustainalytics, FTSE4Good, BankWijzer Belgium and Ethibel
Suppliers	·      CSR questionnaire as an integral part of supplier assessments ·      Supporting suppliers willing to make the adjustments needed to comply with the Code of Conduct for Suppliers ·      Webinars on ESG-related topics ·      Vendor meetings on all levels of the hierarchy ·      Proofs of Concept during which KBC mutually learns about the potential value creation ·      Transparent, simultaneous communications and approaches in competitive sourcing cases
Public authorities	·      Membership of banking and insurance federations ·      Membership of other national and international representative bodies to establish and maintain relationships with political actors and achieve closer follow-up of regulatory initiatives impacting the financial sector (e.g., public consultations) ·      Active participation at networking events
NGOs and the broader community	·      Regular (one-on-one) meetings with NGOs ·      Membership of sustainability network organisations ·      Membership of local works councils ·      Research papers and media analysis

How stakeholder engagement was made to identify material issues

To identify and prioritise material topics KBC engaged with its stakeholders through an online survey and in-depth interviews.

What actions were taken by KBC to create economic value for its stakeholders?

In its 2021 Sustainability Report KBC reports that it took the following actions for creating economic value for its stakeholders:

• Creating economic value for employees
• In 2021, KBC paid m EUR 2 457 in staff expenses.

• Creating economic value for shareholders
• In 2021, KBC paid m EUR 2 614 to shareholders (gross dividend per share: EUR 8.6).

• Creating economic value for clients
• In 2021, KBC paid m EUR 1 869 in interest paid to clients (interest expense).

• Creating economic value for the community
• In 2021, KBC paid m EUR 13.0 in community investment.

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

The GRI Standard addressed in this case is: Disclosure 201-1 Direct economic value generated and distributed

Disclosure 201-1 Direct economic value generated and distributed corresponds to:

• Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth
• Targets: 8.1, 8.2
• Sustainable Development Goal (SDG) 9: Industry, Innovation and Infrastructure
• Targets: 9.1, 9.4, 9.5

 

78% 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 & ISEP recognised Sustainability Course | Venue: London LSE

By registering for the next 2-day FBRH GRI Standards Certified & ISEP 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

 

References:

This case study is based on published information by KBC, 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 following link:

https://www.kbc.com/content/dam/kbccom/doc/sustainability-responsibility/PerfRep/2021/csr-sr-2021.pdf

Note to KBC: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.

What are the material issues the company has identified?

In its 2019 Sustainability Report KBC identified a range of material issues, such as business ethics, data security and customer privacy, financial resilience, customer engagement and satisfaction, responsible finance and investing. Among these, promoting workplace diversity stands out as a key material issue for KBC.

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 KBC engages with:

Stakeholder Group	Method of engagement
Clients	·      Annual client satisfaction, NPS and reputation surveys ·      Regular client panels and client consultations ·      Complaints management ·      Local engagement by branch network and relationship managers
Employees	·      Employee surveys ·      Regular consultation with the Health & Safety Committees, prevention advisors and trade union representatives ·      Annual meeting of the European Works Council ·      Regular evaluation of all staff
Investors	·      Investor days ·      Regular roadshows for investors and analysts ·      Annual General Meeting ·      Review by credit rating agencies ·      Sustainability assessments such as DJSI, CDP, Sustainalytics, FTSE4Good, Bankwijzer Belgium and Ethibel
Suppliers	·      CSR questionnaire as integral part of the supplier assessment ·      Support suppliers willing to make the adjustments needed to comply with the Code of Conduct for Suppliers ·      Annual stakeholder dialogue
Government & regulators	·      Membership of banking and insurance sector federations ·      Membership of other national and international representative bodies to establish and maintain relationships with political actors, achieve closer follow-up of regulatory initiatives impacting the financial sector (e.g. public consultations) ·      Active participation at networking events
NGOs & broader community	·      Annual stakeholder dialogue ·      Regular (one-on-one) meetings with NGOs ·      Membership of sustainability network organisations ·      Membership of local works councils ·      Research papers and media analysis

How stakeholder engagement was made to identify material issues

To identify and prioritise material topics KBC engaged with its stakeholders through workshops, surveys and interviews.

What actions were taken by KBC to promote workplace diversity?

In its 2019 Sustainability Report KBC reports that it took the following actions for promoting workplace diversity:

• Combatting discrimination
• KBC does not tolerate discrimination and seeks to make sure that its people enjoy equal opportunities regardless of gender, religion, ethnicity, background, or other characteristics separate from their skills. Equal treatment of employees is enshrined in the KBC Code of Conduct and in the various manifestos and charters KBC has endorsed. KBC also promotes diversity awareness internally among its employees by organising activities such as lectures by guest speakers, discussion forums, training courses and workshops.

• Promoting gender diversity
• KBC believes in gender diversity at all levels of the organisation, and recognises that the flow of women into senior management positions can be improved. Actively working on a separate policy for top talent management, in which future senior managers are identified and fast-tracked to face tomorrow’s challenges, KBC pays special attention to the theme of gender. In Belgium, KBC launched the ‘Diversity Rocks’ community to promote diversity and inclusion at every level. Diversity Rocks works closely with the HR department and sets up discussion forums, organises workshops and gives more visibility to women. KBC’s Chief Risk Officer, Christine Van Rijsseghem, chairs ‘Women in Finance’ – a Febelfin project that strives for greater diversity within Belgian financial institutions. KBC Belgium and 27 other Belgian financial players have also signed the Charter for Gender Diversity in the Financial Sector. KBC has undertaken to place gender equality and diversity firmly on the agenda, and to develop concrete action plans. In 2019, the proportion of women at the different levels of the company was:
  • 31% of the Board of Directors
  • 14% of the Executive Committee
  • 21% of senior management
  • 43% of junior and middle management
  • 68% of white and blue-collar staff
  • 57% of the overall workforce

• Enhancing age diversity
• As people need to work longer and sometimes need to change their priorities – while certain jobs can also become too demanding towards the end of a career –, KBC Belgium created its Minerva programme for workers aged 55 and older, which allows them to share their experience with other organisations while retaining their existing pay and employment conditions. Minerva is currently active in over 30 different organisations in the non- and social profit sector. Since its launch, 80 KBC staff members have taken the step. As of 2019, KBC Belgium has also been an active participant in the sector-level initiative TalentMobility. This aims to retrain people from the financial sector and to help them find a new job in another sector – all on a fully voluntary basis. KBC also gives young employees the opportunity to develop their talents. When filling external vacancies KBC always strives for a healthy mix between experienced candidates and young people, as a continuous inflow of young talent not only contributes to an inclusive and balanced workforce, but also ensures that KBC remains future-proof.

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

The GRI Standard addressed in this case is: Disclosure 405-1 Diversity of governance bodies and employees

Disclosure 405-1 Diversity of governance bodies and employees corresponds to:

• Sustainable Development Goal (SDG) 5: Gender Equality
• Targets: 5.1, 5.5
• Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth
• Targets: 8.5

 

78% 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.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

See upcoming training dates.
References:

1) This case study is based on published information by KBC, 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:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

Note to KBC: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.

What are the material issues the company has identified?

In its 2017 Sustainability Report KBC identified a range of material issues, such as integrity, compliance with laws and regulations, financial performance, privacy and data protection, quality of products and services. Among these, promoting sustainability among its suppliers stands out as a key material issue for KBC.

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 organization should identify its stakeholders, and explain how it has responded to their reasonable expectations.”

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 KBC engages with:   

Stakeholder Group	Method of engagement
Clients	·      Annual client satisfaction, NPS and reputation surveys ·      Regular client panels ·      Client consultations and continuous suggestions and complaints management
Employees	·      Annual Group Employee Survey ·      Regular consultation with the Health & Safety Committees, prevention advisors and union representatives ·      Annual meeting of the European Works Council ·      Annual evaluation of all staff
Shareholders, investors and financial analysts, sustainability analysts	·      Annual General Meeting ·      Investor days ·      Regular investor roadshows ·      Sustainability assessments such as DJSI, CDP, Sustainalytics, FTSE4Good, Bankwijzer Belgium and Ethibel
Local and federal government and regulators	·      Membership of the banking and insurance sector federations in the different core countries and of other national and international representative bodies to establish and maintain external relationships with political actors, achieve closer follow-up of regulatory initiatives impacting the financial sector (e.g. public consultations) ·      Active participation at networking events
NGOs, communities, social organisations	·      Annual stakeholder dialogue ·      Regular meetings with NGOs regarding KBC’s general sustainability strategy and specific sustainability topics ·      Membership of the local business councils for sustainable development in several core counties ·      Membership of sustainability networking organisations ·      Research papers and media analysis
Suppliers	·      CSR questionnaire as integral part of the supplier assessment ·      Supplier screening process by EcoVadis

How stakeholder engagement was made to identify material issues

To identify and prioritise material topics, KBC carried out a survey among over 2000 internal and external stakeholders that was supplemented with qualitative interactions with external stakeholders – dialogue, consultations, discussions.

What actions were taken by KBC to promote sustainability among its suppliers?

In its 2017 Sustainability Report KBC reports that it took the following actions for promoting sustainability among its suppliers:

• Implementing a Sustainability Code of Conduct for Suppliers
• KBC’s suppliers are required to comply with the principles outlined in its Sustainability Code of Conduct for Suppliers, which forms part of KBC’s overall corporate sustainability and responsibility strategy. The Code of Conduct is in line with the UN Global Compact Principles and applies to all KBC group entities and to all KBC’s procurement and outsourcing activities. The Sustainability Code of Conduct for Suppliers sets out, among others, the following requirements:
  • Suppliers respect human rights and do not allow any harassment, physical or mental punishment or any other form of abuse.
  • Suppliers respect local and international labour regulations with regard to working hours and wages.
  • Suppliers warrant that there are no forced labour practices and that employees are free to leave their job after giving reasonable notice.
  • Suppliers have a non-discrimination policy in place that prohibits discrimination on the basis of gender, race, social or physical handicap, religion or origin.
  • Suppliers respect the core principles of the International Labour Organization. This includes not employing children below 14 years of age or as defined under national legislation.
  • Suppliers’ employees enjoy freedom of association and have the right to collective bargaining.
  • Suppliers provide their employees and appointees with safe and healthy working conditions.
  • Suppliers conduct their activities with due respect for the environment and take initiatives to reduce their ecological footprint.
  • Suppliers conduct their business with integrity and have a policy in place that prohibits fraud, money laundering, bribes and kickbacks, showing zero tolerance towards corruption.

• Carrying out supplier assessments
• During the selection procedure, all suppliers are assessed on sustainability risk using the KBC Blacklist, World Check and the CSR Questionnaire for Suppliers. If any hits are generated on World Check, they are investigated by the Corporate Sustainability department in cooperation with Group Compliance. It will then be decided whether further cooperation with the supplier is possible. Blacklisted companies are excluded from any activity with KBC. The CSR Questionnaire is, also, an integral part of the screening of a new supplier. It checks compliance with the KBC Sustainability Code of Conduct for Suppliers in more detail and any supplier that passes this screening is then contractually obliged to sign the Code of Conduct.

• Monitoring suppliers’ performance
• KBC works with the international consultancy EcoVadis, for in-depth screening of its suppliers’ sustainability performance. Every year, KBC invites several Tier-1 suppliers to undergo screening. The suppliers who are screened receive a scorecard, which they can also use as evidence of their sustainability commitment to other clients. Where the results are less positive, KBC works with the supplier and Ecovadis to prepare an action plan to raise the level of sustainability within the supplier’s company. In 2017, 73 suppliers were invited to participate in EcoVadis screening, to which 46% responded. The average score for the screened KBC suppliers was 52, higher than the average EcoVadis score of 42.

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

The GRI Standards addressed in this case are:

1) Disclosure 308-1 New suppliers that were screened using environmental criteria

2) Disclosure 308-2 Negative environmental impacts in the supply chain and actions taken

3) Disclosure 414-1 New suppliers that were screened using social criteria

4) Disclosure 414-2 Negative social impacts in the supply chain and actions taken

 

Disclosure 308-1 New suppliers that were screened using environmental criteria does not correspond to any SDG.

Disclosure 308-2 Negative environmental impacts in the supply chain and actions taken does not correspond to any SDG.

Disclosure 414-1 New suppliers that were screened using social criteria corresponds to:

• Sustainable Development Goal (SDG) 5: Achieve gender equality and empower all women and girls
• Business theme: Workplace violence and harassment
• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Labor practices in the supply chain
• Sustainable Development Goal (SDG) 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels
• Business theme: Workplace violence and harassment

Disclosure 414-2 Negative social impacts in the supply chain and actions taken corresponds to:

• Sustainable Development Goal (SDG) 5: Achieve gender equality and empower all women and girls
• Business theme: Workplace violence and harassment
• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Labor practices in the supply chain
• Sustainable Development Goal (SDG) 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels
• Business theme: Workplace violence and harassment

 

78% 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.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

See upcoming training dates.

 

References:

1) This case study is based on published information by KBC, 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:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

Note to KBC: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.

What are the material issues the company has identified?

In its 2016 Sustainability Report KBC identified a range of material issues, such as quality of products and services, financial performance, privacy and data protection, user-friendliness of products and services. Among these, promoting business integrity and compliance stands out as a key material issue for KBC.

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 organization should identify its stakeholders, and explain how it has responded to their reasonable expectations.”

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 KBC engages with:   

Stakeholder Group	Method of engagement
Clients	·         Annual client satisfaction, NPS and reputation surveys ·         Regular client panels ·         Continuous suggestions and complaints management
Employees	·         Annual Group Employee Survey ·         Regular consultation with the Health & Safety Committees, prevention advisors and union representatives ·         Annual meeting of the European Works Council ·         Annual evaluation of all staff
Shareholders, investors and financial analysts, sustainability analysts	·         Annual General Meeting ·         Investor days ·         Regular investor roadshows ·         Sustainability assessments such as DJSI, CDP, Sustainalytics, Bankwijzer Belgium and Ethibel
Local and federal government and regulators	·         Membership of the banking and insurance sector federations in the different core countries and of other national and international representative bodies ·         Active participation at networking events
NGOs, communities, social organisations	·         Annual stakeholder dialogue ·         Regular meetings with NGOs ·         Membership of the local business councils for sustainable development in several core counties ·         Research papers and media analysis
Suppliers	·         CSR questionnaire as integral part of the supplier assessment ·         Supplier screening process by EcoVadis

How stakeholder engagement was made to identify material issues

In 2016, to identify and prioritize material topics, KBC conducted a survey among 2018 stakeholders (1802 external stakeholders and 216 internal stakeholders). The survey was conducted  through an independent third party and KBC asked respondents to rate issues according to importance.

What actions were taken by KBC to promote business integrity and compliance?

In its 2016 Sustainability Report KBC reports that it took the following actions for promoting business integrity and compliance:

• Promoting compliance through the Corporate Compliance Division
• The Corporate Compliance Division helps KBC make sure that, in providing the company’s banking and insurance services, rules, regulations and guidelines are observed. In addition, the Corporate Compliance Division helps make sure that the confidentiality of information and respect of privacy are guaranteed.

• Raising employee awareness about integrity and compliance issues
• KBC makes every effort to raise its employees’ awareness of integrity and compliance issues. Such efforts include a number of training programmes (both classroom and web-based), newsletters and journals, and e-learning and web-based courses designed to ensure flexible learning by specific targets groups.

• Promoting professional integrity through the Dilemma of the Month campaign
• KBC has developed the Dilemma of the Month campaign. The campaign is intended to encourage employees to think about dilemmas they face (different dilemmas at every level of the organization), share, and discuss them. Moreover, the Dilemma of the Month campaign is focused on ensuring professional integrity, and responsible sales and advice.

• Promoting ethical conduct through the Code of Conduct and other policies
• In order to promote ethical conduct, KBC implements specific policies and processes. These include:
  • the Code of Conduct for KBC Group Employees
  • the Anti-Money Laundering Policy
  • the Ethics & Fraud Policy
  • the Anti-Corruption and Bribery Policy
  • the Policy for the Protection of Whistleblowers

Which GRI Standards have been addressed?

The GRI Standards addressed in this case are:

1) Disclosure 205-1 Operations assessed for risks related to corruption

2) Disclosure 205-2 Communication and training about anti-corruption policies and procedures

3) Disclosure 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

4) Disclosure 417-1 Requirements for product and service information and labeling

 

78% 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.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

See upcoming training dates.

 

References:

1) This case study is based on published information by KBC, 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:

http://database.globalreporting.org/

2) http://www.fbrh.co.uk/en/global-reporting-initiative-gri-g4-guidelines-download-page

3) https://g4.globalreporting.org/Pages/default.aspx

4) https://www.globalreporting.org/standards/gri-standards-download-center/

 

Note to KBC: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.