Katherine Milesの丘によって

世界の一流のブランドの多数の後ろの企業の主導者は持続性の報告の利点の長く確信してしまった。

上の15のビジネス週の全体的なブランドの80%は指針を報告する全体的な報告の初めの持続性に基づいて持続性のレポートを出し1000以上の組織は指針の自発的な採用を世界的に宣言した。 場合は会社の大半が概念を聞かなかった中国で異なっている、理解していないし利点を、GRIの指針について確かにまだ知っていない。 しかし事は変わっている。 輸出高のために有名な中国は最近考えを輸入してしまった。

持続性の報告はビジネスのための比較的新しい概念である。 それはまた時々三重の要点と、非金融呼ばれる、または企業の社会的責任の報告および形式的に社会的な、環境、経済パフォーマンスの情報を表わす組織を示す。

より大きい責任能力のための外的な係争物受寄者(コミュニティ、非政府機関およびそれらに影響を与える問題の会社によって消費者のような)および透明物によって要求に応じて米国およびヨーロッパの遅い九十年代に、現れるこのタイプの報告。 同時に、組織内の内部力は(従業員、投資家、上級管理のような)また持続性の報告の価値およびそれの後ろのビジネス例を確認し始めていた。 もっと最近持続性問題のまわりの全体的な方針の討論は会社のための必要性を責任によって提供される新しい機会のまわりで持続可能な未来に社会的な、経済的で、環境影響および革新を伝えるために報告する持続性を使用する減らすことの方の進歩を補強してしまった。

While the concept of sustainability reporting surfaced 10 years ago, in China sustainability reporting is in its infancy but steadily growing. A study on sustainability reporting in China by SynTao found that 18 enterprises published reports in 2006, three times the number published in 2005. External stakeholders including foreign investors have been pressuring companies to disclose their sustainability performance. Within China, the Central Development and Reform Committee and the Shanghai and Shenzhen stock exchanges have urged state owned enterprises and listed companies to publish a sustainability report.

The latest environment incidents and product safety scandals involving Chinese companies have also shifted the attention within the business community to begin managing these risks. They are beginning to identify both internal and external benefits of moving towards sustainable business models and reporting is an important element of these newly emerging management systems.

More companies recognize that the process of producing reports enables them to internally identify operational shortcomings, inefficiencies, and potential risks, which is the first step towards their resolution and mitigation. Gathering sustainability information appeals to budget holders who look to save money in order to deliver shareholder value. Information gathered through this process also facilitates the benchmarking of company performance. This information can be used as an internal management tool, but also externally to bring brand and reputation benefits.

Risk disclosure and transparency builds customer confidence in a company’s brand, products and services. It gives companies a competitive edge - some businesses even attribute increases in their market share and increased profits to their approach to sustainability. It can also improve a company’s access to capital because the investment community trusts companies who openly present sustainability information. While other companies in China are involved in product recalls due to safety concerns, promoting sustainable credentials is a way for other companies to differentiate their business proposition. In the global market place sustainability reporting is a way to convince consumers, regulators and investors that Chinese companies uphold the same values as their US and European counterparts. It can be a tool to fix the damaged “Made in China” brand.

As the benefits of sustainability reporting have become more widely recognized, and with growing numbers of reporting companies worldwide, a framework for reporting has become a necessity. The Global Reporting Initiative (GRI), a multi stakeholder network and a collaborating centre of the United Nations Environment Programme, has pioneered a global sustainability reporting framework. At the heart of the Framework lie the Sustainability Reporting Guidelines – first issued in 2000, then 2002, and finally the third iteration (G3 Guidelines) were released in 2006. These Guidelines facilitate transparency and comparability among companies that use it.

In addition, to the universally applicable core Guidelines the framework contains Sector Supplements which contain specialized reporting guidance for companies in various industry sectors – such as mining and metals, automotive, and retail and apparel, in response to the unique sustainability challenges they face. To date more than 1000 organizations, including many of the worlds leading brands, have declared their voluntary adoption of the Guidelines. Consequently the G3 Guidelines have become the de facto global standard for reporting.

But who gives GRI the authority to set these standards? The Guidelines and Sector Supplements are produced through a consensus-seeking process with stakeholders drawn globally from business, civil society, labor, and professional institutions. So it is not GRI itself who sets the standards, rather a cross section of global stakeholders who share the vision that reporting on economic, environmental, and social performance by all organizations should become as routine and comparable as financial reporting. GRI’s role is as a convener of this process. GRI facilitates consensus among geographically and sector representative groups with various levels of reporting expertise. These groups convene to develop the various elements of the reporting framework. Their work also must undergo a public comment process, and eventually be approved by the various governance bodies, including the Board of Directors and the Technical Advisory Committee, that oversee the GRI and its due process.

The resultant G3 Guidelines are a free global public good and have been translated into many languages including Mandarin. The G3 Guidelines are exactly that, guidelines to help organizations identify which indicators they should be reporting on. For companies new to reporting, the best place to start is seeing whether data is already being collected on any of the recommended indicators. Initially, prioritize which indicators meet the disclosure requirements demanded by stakeholders interested and most relevant to the sector.

It is evident that there is a change in the thinking about how business is conducted in China. Just as in other parts of the world, as businesses recognize the benefits of disclosing their sustainability performance especially to strengthen the “Made in China” brand; reporting is only going to gain in popularity in the country. As companies voluntarily start to report this information, the GRI G3 Guidelines provide the best place to begin this process.

The G3 Guidelines can be accessed free of charge in English and Mandarin, as well as other languages, via the GRI web portal www.globalreporting.org. Hard copies of the G3 Guidelines can also be ordered on line at cost price plus postage and packing.

Katherine Miles Hill, Communications Coordinator at Global Reporting Initiative