At April 1st and 2nd, I’ll be teaching classes in Rennes. As part of the module: Corporate sustainability reporting.
Hereby the overview.
The program
Telling a trustworthy value creation story.
Program part 1 (105 min); A trustworthy why
Find the why of the company (20 min)
Does it create shared value (10 min)
Is it trustworthy (15 min)
Time to work on Question 1 (45 min)
Presentation and feedback (15 min)
Program part 2 (125 min): Inventory of the current CSR
The origin and use of ISO 26000 (10 min)
Principles of social responsibility (20 min)
Guidance on social responsibility core subjects (5 min)
The link with issue/actions and GRI (10 min)
Time to work on question 2 (60 min)
Presentation and feedback (20 min)
Program part 3 (130 min): The value creation story
Intro on “Telling well your value creation story” (10 min)
Intro of the central themes of IR, six capitals, value creation (10 min)
The simplified version, my own value creation story. (30 min)
Time to work on question 3 (60 min)
Presentation and feedback (20 min)
Program part 4 (180 min): Validating the value creation story
Integrated reporting, more detail. (30 min)
Time to work on question 4 and finalizing full product (90 min)
Presentation and feedback (60 min)
The assignment:
The purpose of this assignment is to have you analyze a CSR strategy for a business using the ISO 26000 management system and the GRI CSR reporting guidelines . And to advise the company on aspects of integrated reporting.
The first two questions are on analyzing the current CSR strategy. The next two on advising them on aspects of integrated reporting.
Question 1
Give a short introduction of your company. Include an assessment “Is the why of the company creating Shared Value trustworthy”
- Provide general information on the company
- Provide the Why of the company
- Assess if the Why of the company is contributing to one of the global goals (= shared value)
- Assess the trustworthiness of the why of the company. Are they giving adequate, useful and simple evidence that they’re trustworthy in pursuing their Why.
Source:
- Powerpoint part1
Question 2.
Make an inventory of the current CSR actions of the company and their results/indicators using ISO 26000/GRI.
- Name the core subjects.
- Choose 2 issues per core object where the company takes actions.
- Describe the actions.
- Describe which indicators the company uses or should use to report on those actions.
- Assess again if you trust the why of the company.
Source:
- Powerpoint part 2
- http://isotc.iso.org/livelink/livelink/fetch/2000/2122/830949/3934883/3935837/ISO_DIS_26000_Guidance_on_Social_Responsibility.pdf?nodeid=8385026&vernum=0 (draft version 26000)
- http://www.iso.org/iso/home/standards/iso26000.htm (ISO26000)
- https://www.globalreporting.org/standards/g4/Pages/default.aspx (GRI)
- https://www.globalreporting.org/resourcelibrary/How-to-use-the-GRI-G4-Guidelines-and-ISO-26000-in-conjunction.pdf (link actions, GRI, pg 14)
Question 3.
Make an outline on the value creation story the company could tell.
- Identify the population of capitals and their mapping
- Apply internal relevance filters (impact)
- Apply external relevance filters (stakeholder influence)
- Applications of the materiality principles.
- Paint a broad picture of the Value creation story to be told.
Source:
- Powerpoint part 3
- http://www.ey.com/Publication/vwLUAssets/EY-Integrated-reporting/$FILE/EY-Integrated-reporting.pdf (value creation)
- http://integratedreporting.org/news/outing-the-outcomes/ (outcomes)
Question 4
Propose a table of content for the integrated report of the company.
- Make sure central themes, content elements and guiding principles are present.
Source:
- Powerpoint part 4
- http://integratedreporting.org
- http://examples.integratedreporting.org/home
- http://integratedreporting.org/wp-content/uploads/2013/07/IR-Background-Paper-Connectivity.pdf
- http://www.iasplus.com/en-gb/publications/global/other/directors-guide-to-integrated-reporting