instruments such as the UN Guiding Principles on Business and Human Rights, the ILO conventions, and the OECD The GRI and SASB Standards are copyrighted and made Guidelines for Multinational Enterprises. [...] • Results of a survey of users of GRI and SASB Standards SASB’s standards development process is overseen by By sharing the experiences of companies who use both GRI an independent Standards Board that is accountable and SASB Standards, we hope to provide insights into how for the due process, outcomes and ratification of the the two sets of standards can be applied in a complemen- SASB Standards,. [...] In 2008, CDL started Over the years, GM has been closely involved in the devel- using the GRI Guidelines, making it a relatively early adopter opment of the GRI Guidelines and now Standards, and the in the space. [...] sustainability integration and reporting to help reporters who are at the early stages of their journey.” Why report against both the GRI Standards and the SASB Standards? Meeting investors’ needs The survey revealed several main reasons for using the As a critical stakeholder group, investors are a priority GRI and SASB Standards. [...] “For a company that’s new it Experiences of using GRI and SASB together will take longer, they just wouldn’t have the data in place to get there.” For CDL, the move to using the GRI Standards and the SASB Standards together was not a big leap; with over two In particular, using both the GRI and SASB Standards decades of sustainability monitoring and reporting, it had the together has helped Suncor.
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- Published in
- Netherlands
