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GRI's Carrots and Sticks Report

GRI's Carrots and Sticks Report

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Published by Tameron Eaton
Global Reporting Initiatives (GRI) Carrots and Sticks report that is promoting transparency and sustainability. It is an update on trends in voluntary and mandatory sustainability reporting.
Global Reporting Initiatives (GRI) Carrots and Sticks report that is promoting transparency and sustainability. It is an update on trends in voluntary and mandatory sustainability reporting.

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Published by: Tameron Eaton on Aug 22, 2011
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CARROTS AND STICKS –
PROMOTING TRANSPARENCYAND SUSTAINABILITY
An update on trends in Voluntary and MandatoryApproaches to Sustainability Reporting
 
United Nations Environment Programme (UNEP)
UNEP represents the United Nations’ environmental con-science. Based in Nairobi, Kenya, its mission is to provideleadership and encourage partnership in caring for the en-vironment by inspiring, informing, and enabling nations andpeoples to improve their quality of life without compromis-ing that of future generations. UNEP’sDivision of Technol-ogy, Industry and Economics (DTIE) aims to help decision-makers in the public and private sectors to develop andimplement policies and practices focusing on sustainabledevelopment. It works to promote sustainable consump-
tion and production, the efcient use of energy and other
resources, adequate management of chemicals, and theintegration of environmental costs in development policies.Leading outreach activities with business and industry, sus-tainability reporting has for many years been a core subjectof its work on corporate social responsibility.
United Nations Environment Programme PO Box 30552 Nairobi 00100 Kenya Tel: +254 20 762 1234 Fax: +254 20 762 3927 www.unep.org UNEP DTIE 15 rue de Milan 75441 Paris Cedex 09 France Tel: +33 1 4437 1450 Fax: +33 1 4437 1474 unep.tie@unep.fr www.unep.fr 
KPMG
KPMG is a global network of professional rms providing
Audit, Tax and Advisory services. We operate in 144 coun-
tries and have 140,000 people working in member rmsaround the world. The independent member rms of theKPMG network are afliated with KPMG International Coop
-erative (“KPMG International”), a Swiss entity. Each KPMG
rm is a legally distinct and separate entity and describes
itself as such.
Our rms’ clients include business corporations, govern
-
ments and public sector agencies and not-for-prot organi
-
sations. KPMG rms aim to provide a consistent standard
of service based on our professional capabilities, industryinsight and local knowledge. At KPMG we try to createsustainable, long-term economic growth, not just for our
member rms and their clients but for the broader society,
too. We seek to be good corporate citizens, making a realdifference to the communities in which we operate.KPMG’s Sustainability Services practices deliver assurance
and advisory services in the eld of corporate responsbility(CR), including reporting and assurance on CR reporting. For
further information about our services please go to www.kpmg.com or contact:
Wim Bartels Global Head of Sustainability Assurance at KPMG Partner, KPMG Sustainability, the Netherlands Tel: +31 20 656 7783 bartels.wim@kpmg.nl 
The Global Reporting Initiative
The Global Reporting Initiative
TM
 
(GRI) is a multi-stakeholdernon-prot organisation that develops and publishes guide
-lines for reporting on economic, environmental and socialperformance (‘sustainability performance’). As the world’smost widely-used sustainability reporting framework, the
GRI Sustainability Reporting Guidelines are being used by
organisations of all sizes and types, across sectors andregions. The Guidelines are developed through a uniquemulti-stakeholder consultative process involving representa-tives from reporting organisations and report information
users from around the world. First published in 2000 andthen revised in 2002, the guidelines have now entered theirthird generation, referred to as the GRI G3 Guidelines whichwere released in October 2006.
Global Reporting Initiative PO Box 10039 1001 EAAmsterdam The Netherlands Tel: +31 20 531 00 00 Fax: +31 20 531 00 31info@globalreporting.org www.globalreporting.org 
Unit for Corporate Governance in Africa, University ofStellenbosch Business School
The Unit for Corporate Governance in Africa conducts multi-
disciplinary research, educational and development activitieswith the aim of improving the effectiveness of corporategovernance in African organisations.The Unit focuses on:The development of the compliance and performance as-pects of directors’ attitudes, knowledge and skillsThe link between corporate governance, business ethicsand total organisational performanceThe purpose of the Unit is to improve the effectiveness ofcorporate governance within African organisations, predomi-nantly in the private sector.The mission of the Unit is to develop both the compli-ance and the performance aspects of directors’ attitudes,knowledge and skills, as well as the link between corporategovernance, business ethics and total organisational perfor-mance.
Unit for Corporate Governance in Africa PO Box 610, Bellville 7535, South Africa Tel: +27 21 918 4342 Fax: +27 21 918 4468 governance@usb.ac.za www.governance.usb.ac.za 
Project Partners
 
 
Contents
 Forewords
21Executive Summary 4 2Introduction63 Analysis of trends and approaches in mandatory and voluntarysustainability reporting104Inventory of selected legislation, standards, codes and guidelines 18 4.1 Global 18 4.2 Regional22 4.3 Country24 5 Country profiles75 5.1Australia755.2Brazil765.3China785.4France795.5India805.6South Africa826Conclusion847 References88 8Disclaimer and Acknowledgments 90

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