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Good News / Bad News on the Sustainability Context front.
Good news 1st: @GRI_Secretariat has proposed the first major changes to the definition of Sustainability Context since introducing the Principle in 2002.
Here’s the new definition:
globalreporting.org/standards/medi…
Good news 1st: @GRI_Secretariat has proposed the first major changes to the definition of Sustainability Context since introducing the Principle in 2002.
Here’s the new definition:
globalreporting.org/standards/medi…
@GRI_Secretariat What’s to like about it:
•Explicit use of the term “thresholds”
•Explicit reference to the Paris Agreement, UN Guiding Principles on Business & Human Rights, etc.
•Explicit use of the term “thresholds”
•Explicit reference to the Paris Agreement, UN Guiding Principles on Business & Human Rights, etc.
@GRI_Secretariat Now for the Bad News:
•No Allocations. Just reporting “with reference to” / “drawing on information and authoritative measures” on these thresholds.
• Performance has been erased from the definition (just like reference to the capitals was erased in G3)
•No Allocations. Just reporting “with reference to” / “drawing on information and authoritative measures” on these thresholds.
• Performance has been erased from the definition (just like reference to the capitals was erased in G3)
