An assessment of environmental indicator data quality in GRI sustainability reporting
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Issue Date
2009-11-25T22:02:57Z
Editor
Authors
Boysen, Mark
License
Subject
Global Reporting Initiative
Environmental indicators
Management
Environmental indicators
Management
Abstract
This project assessed whether the Global Reporting Initiative (GRI) focuses on
providing true environmental indicator reporting within its framework. The analysis
focused on environmental indicator data quality through observation of the data
collection process for a sustainability report. Participants showed satisfaction with the
requested data in regards to future comparability and transparency, concerns with data
reliability and stakeholder concerns and significant concerns with data gathering systems.
A review of 2007 reporting identified a low level of complete environmental indicator
reporting and a low level of independent assurance. The study recommends significant
enhancements at the GRI and governmental level. At the GRI level, the study
recommends mandatory assurance of reports to receive GRI designation. At the
governmental level, the study recommends mandatory corporate reporting for larger
organizations to limit data quality issues and raise the overall sustainability performance
of those organizations having the largest potential impact on sustainability.