Sustainability & 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.