NanoMuscle, Inc Confidential

Global Reporting Initiative

7e SeminarDuurzaamheidsverslaglegging

SNS/DHV/VBDOUtrecht, 27 oktober, 2005

Teresa Fogelberg

G3: de nieuwe generatie GRI richtlijnen:Innovatie en gebruikersvriendelijkheid

Waar staan we metduurzaamheidsverslagen wereldwijd? Waar staan we metduurzaamheidsverslagen wereldwijd?

• Meer dan 1600 bedrijven

• 52% van Global 250 (Fortune)

• 33% van N100 in 16 landen

Groeiende trendGroeiende trend

Source: KPMG: International Survey of Corporate Responsibility Reporting 2005

0100200300400500600700800900

1000

1998 1999 2000 2001 2002 2003 2004 2005

GRI toepassingGRI toepassing

735+

GRI in de wereldGRI in de wereld

August, 2005

702Total

48Oceania

97Northern America

27Latin America

341Europe

157Asia

32Africa

Number ofreportersRegion

42 Nederlandse GRI gebruikers42 Nederlandse GRI gebruikers

ABN AMRO Holding N.V.AchmeaAEGON N.V.Akzo Nobel Nederland B.V.Amsterdam WaterleidingASN BankAVEBECorus Staal B.V.Crown Van GelderCSMDouwe Egberts NederlandDow BeneluxDSM N.V.ENCIFortis Bank N.V.Global Reporting Initiative (GRI)Gulpener BierbrouwerijHeineken International B.V.HEMAING Groep N.V.KLM Royal Dutch AirlinesKPNNederlands Inst Zuidelijk Afrika (NiZa)

NumicoNuonNutreco Holding N.V.Oce N.V.Philips InternationalRabobank GroepRSDB Holding BVSchiphol GroupShell International B.V.SNBSNS Reaal GroepStora Enso Berhuizer MillTotal NederlandTNTTranspaRAbility B.V.Triodos BankVodafone NederlandVBDO Association of Investors for Sustainable DevelopmentWolters KluwerWaterschap Hollandse Delta

Sector SupplementsSector Supplements

Publieke sector

Mijnbouw en metalen

NGOs en stichtingenTour operators

Voeding en detailhandelEnergie voorzieningFinanciele services (Sociaal) & Financiele services (Milieu)

Olie en gasKleding en textielTelecommunicatie

InformaticaLogistiek en transportAuto industrie

PipelineIn ontwikkelingPilots, door TAC gezien

MKB handboekMKB handboek

Multi-stakeholderVoor en door MKBsMondiaal toepasbaar

22 Nederlandse OS22 Nederlandse OS

ABN AMRO Holding N.V. BECO Groep b.v. DHV Sustainability Advisory Group Eco Systems BV Forte & Balance BV Good Company Heineken International B.V. Humanist Committee on Human Rights (HOM) ING Groep N.V. NuonOake Communications

Philips International Pré Consultants Rabobank GroepShell International B.V. Standaert Financieel Advies Stichting Milieukeur TNT TranspaRAbility B.V. Triodos Bank Triple Value Strategy Consulting VBDO Association of Investors for Sustainable Development

Guideline improvements:PrinciplesIndicatorsProtocols

Easier to use:Select relevant indicatorsIndicate GRI application levelMeet investor needsReport on adopted Codes and Norms

Guidelinesand

Supplements

Reference

E.g.: Technical Protocols

Services

E.g: Learning support

123

G3: Better Guidelines, more supportG3: Better Guidelines, more support

GRI fundamentalsGRI fundamentals

Free Public GoodFree Public GoodFree Public Good Voluntary NetworkVoluntary NetworkVoluntary Network

Continuous Continuous Continuous ImprovementImprovementImprovement

GlobalGlobalGlobal

MultiMultiMulti---stakeholder stakeholder stakeholder processprocessprocess

UniversalUniversalUniversal

Overview: the GRI FrameworkOverview: the GRI Framework

National Annexes (post G3)

G3 Guidelines

Sector Supplements

Principles

Indicators

GRI policies and protocols

Guidelinesand

Supplements

Reference

E.g.: Technical Protocols

Services

E.g: Learning support

123

G3 Guidelines: Robust and user-friendlyG3 Guidelines: Robust and user-friendly

Guidelines

Feed back aan ons:Feed back aan ons:

Make G3-Reports more:

RelevantComparableAuditablePerformance focusedUniversal

Make G3-Guidelines :

More user-friendlyThe common reporting framework

Reporting principles Reporting principles Innovation: 3 | Owner: RPWGStart Finish

What to report on:RelevanceSustainability focusCompletenessStakeholder engagement

Ensuring quality info:ComparabilityAccuracyAuditabilityTimelinessClarityBalance

The reporter’s navigation system:

Transparent relevance selectionTransparent relevance selectionInnovation: 3 | Owner: RPWGStart Finish

Available indicators

EN.1: aaa bbb ab ccem anme nmrEN.2: aaa bbb ab ccem anme nmrEN.3: aaa bbb ab ccem anme nmrEN.4: aaa bbb ab ccem anme nmrEN.5: aaa bbb ab ccem anme nmrEN.6: aaa bbb ab ccem anme nmr

HR1: aaa bbb ab ccem anme nmrEN.7: aaa bbb ab ccem anme nmr

HR2: aaa bbb ab ccem anme nmrHR3: aaa bbb ab ccem anme nmrHR4: aaa bbb ab ccem anme nmrHR5: aaa bbb ab ccem anme nmr

Focused set

EN.1: aaa bbb ab ccem anme nmrEN.2: aaa bbb ab ccem anme nmrEN.3: aaa bbb ab ccem anme nmrEN.4: aaa bbb ab ccem anme nmrEN.5: aaa bbb ab ccem anme nmrEN.6: aaa bbb ab ccem anme nmr

HR1: aaa bbb ab ccem anme nmrEN.7: aaa bbb ab ccem anme nmr

HR2: aaa bbb ab ccem anme nmrHR3: aaa bbb ab ccem anme nmrHR4: aaa bbb ab ccem anme nmrHR5: aaa bbb ab ccem anme nmr

Achieving comparabilityAchieving comparability

Policies/CommitmentsIndicators

Narrative

Yes / No Measurements

Indicators: Performance focusIndicators: Performance focus

Commitments

Policies

Procedures

Goals

Targets

Complete set of Technical ProtocolsComplete set of Technical Protocols

Innovation: 2 | Owner: IWG

Start Finish

Specifications:DefinitionsScopeCompilation methodsOther resources

Application levelApplication levelInnovation: 5 | Owner: RPWG

Start Finish

2002 Guidelines

G3 Guidelines

Register your reportRegister your report

FullFull HighHigh MedMed LiteLite

Request to inform GRI

GRI checks In-Accordance claims

Step 1:

Step 2: (optional)

Step 3: (optional)

Request a GRI CheckRequest a GRI Check

Strengthening assurabilityStrengthening assurability

Recommendation

Indicators

Principles Report Qualities

Data Measurement

Assure

Investor Utility:U = F +A (C)

Coverage (critical mass of reports)

Functionality (comparable, material, sectoral)

Accessibility (concise, digital format (XBRL))

Utility for Financial Sector=

x

+

Utility for investorsUtility for investorsInnovation: 7 | Owner: ICG

Start Finish

Common reporting frameworkCommon reporting framework

Commitment Platforms Common results platform

G3 ServicesG3 Services

Principlesand

Indicators

Background

E.g.: Technical Protocol

s

Services

E.g: Learning support

123

ServicesFocus on services:

Membership program

GRI on-line

Report registration

“GRI inside”

Learning

Knowledge certification

G3 Launch: wereldwijde conferentieG3 Launch: wereldwijde conferentie

4 – 6 october 2006, Amsterdam1200 deelnemers, media, zij-evenementen : bedrijven, Ams. stad, universiteitenConferentie Committee

Ideeën en sponsors welkom !

Een open samenwerkingEen open samenwerking

Gebruik de GRI RichtlijnenMaak een duurzaamheidsrapportDeel uw ervaringenNeem deel aan het GRI netwerkWordt/blijf OrganisationalStakeholderSponsor G3

www.globalreporting.org