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Webinar 6 of the Sustainability Reporting Process series

Content Development

19 November 2019

How to use WebEx

Speakers

Rumyana Taneva

Coordinator

Program Development, GRI

Host

Dr. Milda Malinauskiene

Sr. Coordinator

Program Development, GRI

Speaker

Anirban Ghosh

Chief Sustainability Officer

Mahindra Group

Speaker

Claudia Millo

Global Corporate Communications & CSR

Ferrero

Speaker

Sustainability Reporting Process series

Webinar program

28 May 2019

Webinar 1: Overall Reporting Process

Webinar 6: Content Development

Webinar 2: Reporting Project Management

Webinar 3: Define Report Content: Stakeholder Engagement

Webinar 4: Define Report Content: Materiality Analysis

Webinar 5: Data Collection

Webinar 7: Communications

16 April 2019

17 July 2019

19 September 2019

17 October 2019

19 November 2019

17 December 2019

Agenda

Item Speaker Duration

Welcome and introduction Rumyana Taneva, GRI 5 min

Content Development Milda Malinauskiene, GRI 10 min

Content development in practice Anirban Ghosh, Mahindra Group

Claudia Millo, Ferrero

10 min

10 min

Q&A and concluding remarks Rumyana Taneva, GRI 20 min

Content development

Sustainability Reporting Process

DISCLAIMER: The process described here refers to the most common activities for reporting purposes, based on reporters' experience. It is not part of the GRI Sustainability Reporting

Standards (GRI Standards), therefore it should be considered as a suggestion and not as a requirement to produce a report in line with the GRI Standards.

Sustainability Reporting Process

Content development

DISCLAIMER: The process described here refers to the most common activities for reporting purposes, based on reporters’ experience. It is not part of the GRI Sustainability Reporting

Standards (GRI Standards), therefore it should be considered as a suggestion and not as a requirement to produce a report in line with the GRI Standards.

Sustainability Reporting Process

Content development

• Benchmarking and gap analysis about report

content

DISCLAIMER: The process described here refers to the most common activities for reporting purposes, based on reporters’ experience. It is not part of the GRI Sustainability Reporting

Standards (GRI Standards), therefore it should be considered as a suggestion and not as a requirement to produce a report in line with the GRI Standards.

What tasks could be considered?

Sustainability Reporting Process

Benchmarking and gap analysis regarding report content

REPORTING TIP!

GRI’s Sustainability Disclosure

Database contains many great

examples of sustainability reports

from around the world. Find out

more:

https://database.globalreporting.org/

Sustainability Reporting Process

Benchmarking and gap analysis regarding report content

• Benchmarking and gap analysis about report

content

• Define report type (e.g. online/pdf) and

structure/synopsis

DISCLAIMER: The process described here refers to the most common activities for reporting purposes, based on reporters’ experience. It is not part of the GRI Sustainability Reporting

Standards (GRI Standards), therefore it should be considered as a suggestion and not as a requirement to produce a report in line with the GRI Standards.

What tasks could be considered?

Reporting principles

GRI 101: Foundation 2016

• The Reporting Principles for defining report content help organizations decide which

content to include in the report.

• The Reporting Principles for defining report quality guide choices on ensuring the

quality of information in a sustainability report.

GRI Standards claims

Section 3 of GRI 101: Foundation

• Includes criteria to make a claim of being in accordance

with the Standards (Core and Comprehensive)

• Includes criteria and to use selected Standards with a

‘GRI-referenced’ claim

• Sets out specific wording for all claims to be used in

published materials with disclosures based on the

Standards

• Using the GRI Standards requires notifying GRI of the

use of the Standards

GRI 101: Foundation 2016

Sustainability Reporting Process

Benchmarking and gap analysis regarding report content

• Benchmarking and gap analysis about report

content

• Define report type (e.g. online/pdf) and

structure/synopsis

DISCLAIMER: The process described here refers to the most common activities for reporting purposes, based on reporters’ experience. It is not part of the GRI Sustainability Reporting

Standards (GRI Standards), therefore it should be considered as a suggestion and not as a requirement to produce a report in line with the GRI Standards.

What tasks could be considered?

• Organize information and produce content

• Translation (optional)

Sustainability Reporting Process

Organize information and produce content

Content Index Tool

Custom-build your own GRI Content Index and make

your report more transparent and easier to navigate

Digital Reporting Tool

Apply the possibilities of compiling and reporting your

sustainability data digitally.

REPORTING TIP!

Sustainability Reporting Process

Benchmarking and gap analysis regarding report content

• Benchmarking and gap analysis about report

content

• Define report type (e.g. online/pdf) and

structure/synopsis

DISCLAIMER: The process described here refers to the most common activities for reporting purposes, based on reporters’ experience. It is not part of the GRI Sustainability Reporting

Standards (GRI Standards), therefore it should be considered as a suggestion and not as a requirement to produce a report in line with the GRI Standards.

What tasks could be considered?

• Organize information and produce content

• Translation (optional)

• Report’s internal review and approval/sign-off

Content development in practice

18Copyright © 2012 Mahindra & Mahindra Ltd. All rights reserved. 18

Mr. Anirban Ghosh, CSO, Mahindra Group

GRI Webinar on Content

Development for Reporting

19

Award Winning Reports

2007-08

Alternative Thinking

2008-09

Alternative Thinking

in action

2009-10

Where Alternative is

Native

2010-11

Alternative is

Transformative

2011-12

Alternative Accelerates

Results

2012-13

H2O to H2∞

2013-14

BUSINESSWISE

2014-15

BUSINESSWISE

Multiplying outcomes

2015-16

We Love Disruptions

2016-17

Rise for Good2017-18

Rise for Good2018-19

Alternativism

20

Concept of the Report

21

Concept of the Report

Structure of the Report

22

Concept of the Report

Structure of the Report

Multi-stakeholder approach

23

Concept of the Report

Our Learnings

Structure of the Report

Multi-stakeholder approach

24

1. FERRERO’S SOCIAL RESPONSIBILITY

PEOPLEAt Ferrero, consumer focus isn’t just an abstract

value, it’s something we put into practice every day,

based on a sense of responsibility that goes beyond

commercial goals. This responsibility is made into

reality through our nutritional strategy, on-going

innovation, the quality and freshness of our products,

food safety and responsible and transparent

communication. In addition, we show a constant

interest in the lives of our current and former

employees as well as the people living in the

communities in which we operate.

This commitment is demonstrated by the activities

of the Ferrero Foundation and the Michele Ferrero

Entrepreneurial Project, active in Africa and Asia. Our

Group also continues its commitment to the

promotion of active lifestyles by addressing young

people and their families through the global Kinder +

Sport Joy of Moving program.

PLANETMonitoring and improving the impact of our

activities throughout the entire supply chain is a

priority for our Group, which we address by

ensuring that our main raw materials are

responsibly sourced.

In addition, we are committed to production that

respects the environment, by making use of the

best technologies available, ensuring that our use

of energy, materials and natural resources is

efficient and by consuming water resources

responsibly and reasonably. Acknowledging this

responsibility, we are strongly committed to

minimizing our environmental impact, from raw

materials to production plants and logistics, along

the entire valuechain.

Ferrero has always been

dedicated to taking on solid

commitments and paying the

utmost attention to People and the

Planet, giving these precedence

over its financial goals. This

tendency is inherent to the

Company’s DNA and is

symbolically represented in a letter

that Michele Ferrero sent to

company employees in 1957,

when he took the leadership.

1 FERRERO GROUP

2. MATERIALITY ASSESSMENT

2 FERRERO GROUP

3. REPORT DEVELOPMENT

• Report contents definition (according to the Materiality Assessment).

• Call for action to various departments.

• Data collection, review and audit activities. Narrative development with ongoing central coordination.

• Final draft review and artwork development.

• Internal sign off, GRI Content Index Service, Assurance letter.

3 FERRERO GROUP

Q&A

Conclusion and upcoming sessions

Sustainability Reporting Process series

Webinar program

28 May 2019

Webinar 1: Overall Reporting Process

Webinar 6: Content Development

Webinar 2: Reporting Project Management

Webinar 3: Define Report Content: Stakeholder Engagement

Webinar 4: Define report content: Materiality Analysis

Webinar 5: Data Collection

Webinar 7: Communications

16 April 2019

17 July 2019

19 September 2019

17 October 2019

19 November 2019

17 December 2019

STRENGTHENING SUPPLY CHAIN REPORTING

BUSINESS LEADERSHIP FORUM

Get in touch

Corporate & Stakeholder Engagement Team

For resources, registration and additional support

Community@globalreporting.org

Standards Division

For all questions about the GRI Standards

Standards@globalreporting.org

Training & Coaching

For all questions about GRI’s workshops and training programs

TrainingAndCoaching@globalreporting.org

Report Services

For all questions about GRI’s report services

ReportServices@globalreporting.org

info@globalreporting.org

www.globalreporting.org

Barbara Strozzilaan 336

1083 HN Amsterdam

The Netherlands

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THANK YOU

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