Bad news: Survey fatigue — already at significant levels — doesn’t seem to be improving. In fact, it could get much worse before it gets better. Good news: It could…
Value chain mapping is a process that identifies the main activities associated with a company’s service or product line and is often used in corporate strategy in order to identify…
Reflecting on 2013, BrownFlynn is thrilled with the momentum of sustainability and corporate responsibility across businesses. Here are 5 key sustainability trends we have found in 2013 and what they…
Earlier this week, BrownFlynn hosted its first GRI-Certified G4 Bridging Module at Tower City Center in Cleveland, Ohio. Our participants included representatives from Fortune 100 and S&P 500 companies who…
With the announcement of Detroit’s bankruptcy last week, the city could take some inspiration from Thomas Edison’s quote, “I have not failed. I’ve just found 10,000 ways that won’t work.” …
BrownFlynn recently got a firsthand look at the G4 guidelines and summarized the top nine things one needed to know. No. 1 on this list: “Materiality is a must.” While previous guidelines…
It’s reporting season — the time of year when many corporate responsibility professionals are in conversation with top leadership to determine whether 2013 will be the year the company finally…
BrownFlynn, in partnership with ISOS Group, will conduct master classes on GRI Reporting, Materiality and Stakeholder Engagement at the GRI USA Conference – May 22-23, 2012 at the Anheuser-Busch Auditorium…
Last week US SIF issued a letter to Mervyn King, Chairman of the International Integrated Reporting Committee (IIRC), regarding its discussion paper, “Towards Integrated Reporting: Communicating Value in the 21st…
Statement from the most senior decision-maker of the organization about relevance of sustainability to the organization and the organization’s strategy for addressing sustainability
G4-3
Name of the organization
G4-4
Primary brands, products, and services
G4-5
Location of organization’s headquarters
G4-6
Number of countries where the organization operates, and names of countries with significant operations or that are specifically relevant to the sustainability topics covered in the report
G4-7
Nature of ownership and legal form
G4-8
Markets served
G4-9
Scale of the reporting organization
G4-10
Total workforce by employment type, employment contract, and region, broken down by gender
G4-11
Percentage of total employees covered by collective bargaining agreements
G4-12
Description of the organization’s supply chain
G4-13
Significant changes during the reporting period regarding organization's size, structure, ownership, or supply chain
G4-14
Whether and how the precautionary approach or principle is addressed by the organization
G4-15
Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses
G4-16
Memberships in associations and/or national/international advocacy organizations
G4-17
Entities included in the organization consolidated financial and nonfinancial reports
G4-18
Process for defining report content
G4-19
Material aspects identified in the process for defining report content
G4-20
For each material aspect, the aspect boundary within the organization
G4-21
For each material aspect, the aspect boundary outside the organization
G4-22
Explanation of the effect of and reasons for any restatements of information provided in earlier reports
G4-23
Significant changes from previous reporting periods in the scope and aspect boundaries
G4-24
List of stakeholder groups engaged by the organization
G4-25
The basis for identification and selection of stakeholders with whom to engage
G4-26
The organization’s approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process
G4-27
Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting. Report the stakeholder groups that raised each of the key topics and concerns
G4-28
Reporting period
G4-29
Date of most recent previous report
G4-30
Reporting cycle
G4-31
Contact point for questions regarding the report or its contents
G4-32
‘In accordance’ option and GRI Content Index
G4-33
Policy and current practice with regard to seeking external assurance for the report
G4-34
Governance structure of organization, including committees of the highest governance body
G4-56
The organization’s values, principles, standards, and norms of behavior such as codes of conduct and codes of ethics
G4-DMA
Disclosure on Management Approach for Aspect
G4-EC3
Coverage of the organization’s defined benefit plan obligations.
G4-EC4
Financial assistance received from government.
G4-EC8
Significant indirect economic impacts, including the extent of impacts.
G4-LA1
Total number and rates of new employee hires and employee turnover by age group, gender and region.
G4-LA9
Average hours of training per year per employee, by gender and by employee category.
G4-LA11
Percentage of employees receiving regular performance and career development reviews, by gender and by employee category.