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Sustainability Reporting


Developed a sustainability reporting framework for a leading wind power company, based on the latest GRI G4 guidelines (even prior to their release). G4 has done away with the application levels. Earlier an organisation could choose the reporting scope and boundaries but according to G4 guidelines, they will have to report on all indicators identified through value chain mapping.

This project was undertaken as an internal evaluation exercise to self-assess their preparedness to adopt the new G4 guidelines in the new reporting period. The project was completed in three major phases - study, analysis and application. On the basis of a detailed study of the new guidelines, the points of graduating to G4 reporting were identified and analysed.

A Value chain diagram was prepared to help in identifying the issues at different levels of the value chain. This identification helped in understanding various aspects that are material for reporting.

During this process, stakeholder engagement was carried out to determine the materiality of various aspects and indicators identified. Management approach on different set of indicators was also discussed during the engagement with top management. The aspects and indicators disclosing significant impacts were then finalised.

Lastly, a table enlisting the aspects vis-a-vis indicators was prepared. Tools for data collection and significance of each indicator for the organisation were also presented in the table. The framework prepared at the end of the project found 13 more indicators to be material. The framework provides a comprehensive value- chain that will also help in reporting on new aspects and indicators. Not only this, the framework also provides a list of data collection tools for the indicators identified.