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National Mineral Policy 2006 - Department of Mines

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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 <strong>of</strong> options suitable for reporting organisationsat any level <strong>of</strong> 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 <strong>of</strong> 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 pr<strong>of</strong>ile, 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 <strong>of</strong> the organisation’s sustainability performance.* See Part A <strong>of</strong> the Guidelines for details.Following an introduction, the Guidelines present a series <strong>of</strong> reporting principles. Theseprinciples help ensure that GRI-based reports:• provide a balanced and reasonable representation <strong>of</strong> an organisation’s sustainabilityperformance271

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