National Mineral Policy 2006 - Department of Mines
National Mineral Policy 2006 - Department of Mines National Mineral Policy 2006 - Department of Mines
While unique in its coverage and process as a reporting standard, strong links exist betweenGRI and initiatives such as the United Nations Global Compact, the OECD Guidelines forMultinational Enterprises, ISO 14001 andmany others. GRI establishes variousmechanisms for collaborating with suchinitiatives to achieve maximum alignment andmutual benefits. Components of manyinitiatives appear in the Guidelinesthemselves, at the same time the Guidelinesprovide an instrument for tracking progress ina rigourous and transparent fashion.Assurance standards can help strengthenGRI–based reporting by providing addedcredibility to those organisations that chooseto pursue external, independent verification oftheir reports. Such assurance, which GRIencourages, is one among numerousapproaches to achieving credibility in the eyesof report users.The GRI Family of DocumentsThe GRI family of documents includes the Guidelines themselves as well as sectorsupplements, technical protocols, and issue guidance documents.Sector supplements recognise the limits of a one-size-fits-all approach by providing guidancethat captures sustainability issues faced by specific industry sectors. Sector supplements (e.g.,for financial services, telecommunications, auto manufacturing, mining) are used inconjunction with GRI’s core Guidelines.Technical protocols provide detailed measurement methods and procedures for reporting onindicators contained in the core Guidelines andsector supplements. For example, there is a protocolfor the energy indicators providing definitions (e.g.,direct vs. indirect energy) and measurementmethodologies (e.g., conversions, units). Technicalprotocols are comparable to the “GenerallyAccepted Accounting Principles” that guidefinancial reporting.Issue guidance documents on topics such as“diversity” and “productivity” will provideorganisations with innovative, thematic models fororganising and reporting the information in theGuidelines and sector supplements.As these documents emerge in the coming years, they will provide an integrated package thatwill help move report quality to the level of comparability and rigour to which GRI aspires.270
B. USING THE GRI GUIDELINESThe GRI Guidelines identify the information for inclusion in a GRI-based report. Providingsuch information may occur in the format and order that appears in the Guidelines, oralternatively, in a format designed by the reporting organisation.The Guidelines are designed to be flexible, with arange of options suitable for reporting organisationsat any level of experience and sophistication.The GRI recognises the need for manyorganisations to build their reporting capacity in anincremental fashion, moving gradually towardgreater cover-age, transparency, and structure interms of continuity and consistency from year toyear. Organisations that choose this incrementalapproach may informally use the Guidelines, andselect certain principles, elements, and indicators tobegin their reporting programmes. Getting startedis the critical first step.Other organisations, aspiring to leadership roles in the sustainability arena, may wish toidentify their reports as prepared “in accordance” with the 2002 GRI Guidelines. To use thisterm, reporters must meet certain minimum requirements specified in the Guidelines.Reporting Principles“In Accordance” Requirements*1. Report on the organisational profile, governance andmanagement systems.2. Include a GRI Content Index, linking GRI components toinformation actually contained in the report.3. Respond to each core indicator by either (a) reporting on it, or(b) explaining its omission.4. Ensure that the report is consistent with GRI’s reportingprinciples.5. Include a statement signed by the board or CEO indicating thatthe report was prepared in accordance with the 2002 GRIGuidelines and represents a balanced and reasonablepresentation of the organisation’s sustainability performance.* See Part A of the Guidelines for details.Following an introduction, the Guidelines present a series of reporting principles. Theseprinciples help ensure that GRI-based reports:• provide a balanced and reasonable representation of an organisation’s sustainabilityperformance271
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While unique in its coverage and process as a reporting standard, strong links exist betweenGRI and initiatives such as the United Nations Global Compact, the OECD Guidelines forMultinational Enterprises, ISO 14001 andmany others. GRI establishes variousmechanisms for collaborating with suchinitiatives to achieve maximum alignment andmutual benefits. Components <strong>of</strong> manyinitiatives appear in the Guidelinesthemselves, at the same time the Guidelinesprovide an instrument for tracking progress ina rigourous and transparent fashion.Assurance standards can help strengthenGRI–based reporting by providing addedcredibility to those organisations that chooseto pursue external, independent verification <strong>of</strong>their reports. Such assurance, which GRIencourages, is one among numerousapproaches to achieving credibility in the eyes<strong>of</strong> report users.The GRI Family <strong>of</strong> DocumentsThe GRI family <strong>of</strong> documents includes the Guidelines themselves as well as sectorsupplements, technical protocols, and issue guidance documents.Sector supplements recognise the limits <strong>of</strong> a one-size-fits-all approach by providing guidancethat captures sustainability issues faced by specific industry sectors. Sector supplements (e.g.,for financial services, telecommunications, auto manufacturing, mining) are used inconjunction with GRI’s core Guidelines.Technical protocols provide detailed measurement methods and procedures for reporting onindicators contained in the core Guidelines andsector supplements. For example, there is a protocolfor the energy indicators providing definitions (e.g.,direct vs. indirect energy) and measurementmethodologies (e.g., conversions, units). Technicalprotocols are comparable to the “GenerallyAccepted Accounting Principles” that guidefinancial reporting.Issue guidance documents on topics such as“diversity” and “productivity” will provideorganisations with innovative, thematic models fororganising and reporting the information in theGuidelines and sector supplements.As these documents emerge in the coming years, they will provide an integrated package thatwill help move report quality to the level <strong>of</strong> comparability and rigour to which GRI aspires.270