Nothing but the truth

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Best practice guide for sustainability reporting

Sustainability reporting is gaining wider acceptance in the energy and natural resources sector, with several industry leaders now fully engaged in the process of documenting and reporting on their triple bottom line, or sustainability performance; namely, the economic, environmental, and social dimensions of an organisation’s activities, products and services. Compiling a sustainability report can be the impetus to achieving greater economic, environmental and social performance, and can provide greater insights into the inter-relationships between the three key pillars of sustainability. Most importantly, it helps stimulate further development of the organization’s vision of what it means to be sustainable.

The first set of Global Reporting Initiative (GRI) Guidelines was published in June 2000, and in 2001 PricewaterhouseCoopers (PwC) published a Best Practice Guide to the GRI Guidelines, as an internationally-accepted framework for companies producing sustainability reports. All companies, regardless of the size and nature of their opera­tions, can take advantage of the GRI Guidelines and implement them in a staged approach, based on individual requirements. The GRI is still evolving and in some cases, current reporting practice is ahead of the GRI Guidelines. Some organizations have chosen to disclose more information to their stakeholders than is anticipated by the GRI.

"Nothing but the truth" updates the 2001 Guide and provides examples of best practices in the area of sustainability reporting in such industries as energy, mining, chemicals, and forestry and paper products. The guide provides examples of best reporting practices from leading companies in their 1.) vision and strategy, 2.) corporate profile, 3.) governance structures, 4.) key performance indicators, and 5.) report assurance approaches. "Nothing but the truth" PwC will continue to report on the progress of organisations and their sustainability reporting initiatives. For further information on our activities in this area see www.pwc.com/sustainability.



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