Sustainability and Integrated Reporting Handbook Volume 2



There have been a number of developments in corporate reporting over the last 18 months, with many organisations having implemented the GRI G4 guidelines and/ or the Framework. There is always some concern that updated iterations and methodologies might increase barriers to reporting and stifle uptake, and yet some of the key principles contained in both G4 and may actually contribute to the growth in reporting by SMEs and first time reporters. There are two principle reasons for this: In the first instance the shift towards concise reporting around material issues makes reporting seem far more manageable for first time reporters or organisations that don’t have the resources to collect and manage data across various functional centres. Secondly, the increased requirement for reporting on supply chain impacts should serve to amplify the business case for reporting for SMEs that wish to position themselves in alignment with their large customers. It would be great if this message could somehow be packaged and shared with SMEs, and perhaps there is an opportunity for companies to do this as they initiate their own sustainability engagement processes in their supply chains. We are excited about this second volume of the Sustainability and Integrated Reporting Handbook and my personal thanks must go to Douglas Kativu (GRI Focal Point, South Africa and Africa) and Ian Jameson (IIRC, South Africa and Africa) who have provided guidance and support on the Editorial Board. They have graciously contributed their time and have assisted with distribution. Please provide us with your feedback, or engage with us on social media. We look forward to continuing the dialogue with you.