Sustainability Reporting Guidelines & Event Organizers Sector Supplement

EO Sustainability Reporting Guidelines & Event Organizers Sector Supplement © 2000-2012 GRI Version 3.1/EOSS Final version The Event Organizers Sector Supplement is based on the G3.1 Sustainability Reporting Guidelines © 2000-2012 GRI Version 3.1/EOSS Final version Event Organizers Sector Supplement Table of Contents Sustainability Reporting Guidelines RG & EOSS Social: Overview of the Guidance provided in this Document for the Event Organizers Sector Preface Sustainable Development and the Transparency Imperative Labor Practices and Decent Work 45 EO Human Rights 48 Society 52 Product Responsibility 55 Introduction Introductory Section for the Event Organizers Sector 13 Glossary 15 Overview of Sustainability Reporting The Purpose of a Sustainability Report 17 Orientation to the GRI Reporting Framework 17 Orientation to the GRI Guidelines 18 Applying the Guidelines 19 Sourcing 57 EO Legacy 59 EO General Reporting Notes Data Gathering 61 Report Form and Frequency 61 Assurance 62 Glossary of Terms 63 Acknowledgments 65 EO Part 1 Defining Report Content, Quality, and Boundary Guidance for Defining Report Content 21 EO Principles for Defining Report Content 22 Principles for Defining Report Quality 27 Guidance for Report Boundary Setting 31 Part 2 Standard Disclosures Strategy and Profile 34 1. Strategy and Analysis 34 2. Organizational Profile 35 3. Report Parameters 36 4. Governance, Commitments, and Engagement 37 5. Management Approach and Performance Indicators 39 Economic 40 Environmental 42 Version 3.1/EOSS Final version 1 RG Sustainability Reporting Guidelines Event Organizers Sector Supplement & EOSS EO Overview of the Guidance included in this Document for the Event Organizers Sector Throughout this document, event organizers sector-specific materials are highlighted using the following symbols: Denotes sector-specific text or EO commentary on existing G3.1 Guidelines content and Performance Indicators All of the sector-specific disclosures and Performance Indicators are considered as core (these are labeled as EO1, EO2, EO3, etc.), and should be included in the Content Index, in addition to other items reporting organizations choose to report on. The following tables provide a summary of the event organizers sector-specific disclosures, Performance Denotes new, sector-specific Disclosure on EO Management Approach or Performance Indicator Indicators, and commentary on the G3.1 Guidelines that are included in this merged document of the content of the Event Organizers Sector Supplement (“Sector Supplement”) and the G3.1 Guidelines. The table is organized by category and Aspect. For some disclosures and Performance Indicators, further information on compilations, definitions, and other supporting details can be found in the body of this merged document. Profile Section EVENT ORGANIZERS SECTOR-SPECIFIC COMMENTARY ON G3.1 STRATEGY AND ANALYSIS SECTION Context Commentary EO 1. Strategy and Analysis 1.1 Commentary added to include time period depending on the organization’s life cycle. 1.2 Commentary added to refer to the impact of sustainability issues in relation to the delivery and content of the event or events. EVENT ORGANIZERS SECTOR-SPECIFIC COMMENTARY ON G3.1 ORGANIZATIONAL PROFILE SECTION Context Commentary 2. Organizational Profile 2.2 Commentary added to include events. 2.8 Commentary added to expand the definition of operations. Commentary added to report workforce as defined for the Event Organizers Supplement. Commentary added to report on the context of the event. 2.10 Commentary added to include certifications and external endorsements. EVENT ORGANIZERS SECTOR-SPECIFIC COMMENTARY ON G3.1 SCOPE AND BOUNDARY SECTION Context Commentary 3. Report Parameters 3.6 Commentary added to expand the boundary definition and whether it covers planning and delivery, and the activities of partners, participants who are content providers, attendees and sponsors. 2 © 2000-2012 GRI Event Organizers Sector Supplement EO Sustainability Reporting Guidelines RG & EOSS EVENT ORGANIZERS SECTOR-SPECIFIC COMMENTARY ON G3.1 GOVERNANCE, COMMITMENTS, AND ENGAGEMENT SECTION Context Commentary 4. Governance, 4.1 Commitments, and 4.11 Engagement 4.14 Commentary added to expand on potential members of the highest governance bodies. Commentary added to include events. Commentary added to expand the example list of stakeholder groups. Economic Section EVENT ORGANIZERS SECTOR-SPECIFIC COMMENTARY ON G3.1 ECONOMIC DISCLOSURE ON MANAGEMENT APPROACH Aspect Commentary on DMA DMA Section DMA Commentary added to highlight the importance of reporting on business practices and to provide information about processes and practices regarding revenues, expenditure and other benefits. EVENT ORGANIZERS SECTOR-SPECIFIC COMMENTARY ON G3.1 ECONOMIC INDICATORS ... - tailieumienphi.vn