Assignment Task

    

Sustainability (GRI) Reporting Framework

  • For this assignment, you will gather information (from the company report) only for the category (and sub-categories Human Rights / Society) relating to SOCIAL issues.
  • Your report will be based on the analysis of information & data collected employing GRI- G4 Framework and using organisational reports. These reports could be sustainability, management, and or environmental disclosure type reports and other secondary sources.
  • Through the Benchmarking process you will assess - What has been done (i.e., addressed/disclosed, and documented in the report)  and what hasn't been done. This assessment will constitute the gaps – between what is required by the GRI Framework and what the company has reported. You may assess the gaps in a descriptive (qualitative) manner; or in a quantitative way.
  • Descriptive manner: Say, you pick a sub-category and investigate whether the report has reported this aspect or not. If it hasn't been reported - you assess as 'NOT REPORTED'. If it has been reported, then you must  assess the extent of reporting. That is, (using your/group's judgement), you may say, it has been reported at one of the following level: LOW LEVEL; MODERATE LEVEL and EXTENSIVE LEVEL'. Provide at least an evidence.
  • Quantitative manner: Say, you pick a sub-category and investigate whether the report has reported this aspect or not.  You may assess the extent of reporting using a scale of 1 to 5; where 1 = NOT REPORTED, and 5 = EXTENSIVELY REPORTED, whereas,  3 = MODERATELY REPORTED.
  • The outcomes will constitute the 'ANALYSIS OF DATA AND INFORMATION' part of your assignment. You may come up with Graphs, Figures, and Tables to summarise your analysis and findings. An example of such an analysis is provided in the Lecture Note under GRI Reporting topic.
  • The gaps analysis and findings will constitute the 'DISCUSSION AND IMPLICATIONS' part your assignment.

 

 


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