Elaboración del informe de sostenibilidad GRI. Indicadores de desempeño
Author | Dr. Ricardo Fernández García |
Profession | Químico Industrial |
Pages | 317-328 |
Page 317
Para la elaboración del informe de sostenibilidad de manera equilibrada y razonable, el GRI da tanta importancia a la aplicación de una serie de principios en la memoria como a los elementos indicadores de sostenibilidad. El GRI no pretende que se incluya en la memoria una lista detallada de la aplicación de estos principios, pero sí que se indique en el caso de que no se hayan aplicado el por qué y el dónde.
Los once principios se pueden encuadrar dentro de cuatro bloques:
· marco de la memoria
· información a incluir en la memoria
· calidad y veracidad
· acceso de las memorias
Estos principios están interrelacionados como se indica en la Tabla A13.1
TABLA A13.1.- Aspectos esenciales de la memoria propuesta por el GRI
[VER PDF ADJUNTO]
Page 318
Para que una Memoria de Sostenibilidad esté "en conformidad" con lo establecido por la Guía elaborada por el GRI, debe cumplir los siguientes aspectos:
· informar sobre los elementos enumerados en los apartados 1-3 de la parte C de la Guía. Éstos se nombran en el siguiente apartado, contenido de la memoria.
· incluir un índice como se especifica en la Guía.
· responder a los indicadores de la Guía, explicando en su caso, el motivo de su omisión.
· garantizar la coherencia de la memoria con los principios.
· incluir la siguiente declaración firmada por la junta directiva o el presidente: "Esta memoria se ha elaborado en conformidad con la Guía 2002 del GRI, y constituye una presentación equilibrada y razonable del desempeño económico, social y ambiental de nuestra organización".
Contenido de la memoria
El GRI sugiere estructurar el contenido de la memoria de la siguiente forma:
1.- Visión y estrategia. Descripción de la estrategia respecto a la sostenibilidad, incluyendo una declaración del presidente de la organización. Incluye:
· exposición de la visión y estrategia de la organización con respecto a su contribución al desarrollo sostenible.
· declaración del presidente describiendo los aspectos claves de la memoria.
2.- Perfil de la organización. Visión general de la organización y del alcance de la memoria, así como información para ponerse en contacto con ella. Incluye:
· Nombre de la organización informante
· Principales productos y/o servicios
· Estructura operativa de la organización
· Países en los que opera la organización
· Naturaleza de la propiedad; forma jurídica
· Naturaleza de los mercados a los que sirven
·...
To continue reading
Request your trial- Books and Journals
- Obligaciones de la empresa con la sociedad
- Introducción
- Obligaciones relativas a la información y gestión medioambiental
- Obligaciones relativas a la clasificación, envasado y etiquetado de sustancias peligrosas
- REACH, un nuevo reglamento para las sustancias químicas
- Transporte de mercancías peligrosas por carretera
- Normativa básica de autoprotección
- Medidas de control de los riesgos inherentes a los accidentes graves en los que intervengan sustancias peligrosas. Normativa básica de autoprotección
- Introducción al concepto de Responsabilidad Social de la empresa (RSE)
- Introducción al Pacto Mundial de las Naciones Unidas
- Glosario de términos
- Bibliografía
- Características que confieren peligrosidad a una sustancia o preparado
- Naturaleza de los riesgos específicos atribuidos a las sustancias y preparados peligrosos. Frases 'R
- Consejos de prudencia relativos a las sustancias y preparados peligrosos. Frases 'S
- Guía para la elaboración de fichas de datos de seguridad
- Descripción del Reglamento REACH
- Modelo del Informe anual del Consejero de Seguridad
- Cuando aplica a un establecimiento el Real Decreto de accidentes mayores
- Normativa básica de autoprotección
- Listado de organizaciones, códigos de conducta, etiquetas e informes sociales y de inversiones socialmente responsables
- Relación entre los nueve principios del Pacto Mundial (Global compact) y una selección de indicadores centrales de desempeño del GRI
- Legislación relativa a accidentes graves, notificación de sustancias nuevas y clasificación, envasado y etiquetado de sustancias y preparados peligrosos y de seguridad de transporte
- Introducción a la norma UNE EN ISO 14063:2006 'Gestión Ambiental. Comunicación Ambiental. Directrices y Ejemplos
- Elaboración del informe de sostenibilidad GRI. Indicadores de desempeño
- Metodología seguidas para elaborar el ranking MERCO
Subscribers can access the reported version of this case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the cited cases and legislation of a document.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the documents that have cited the case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see the revised versions of legislation with amendments.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see any amendments made to the case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a visualisation of a case and its relationships to other cases. An alternative to lists of cases, the Precedent Map makes it easier to establish which ones may be of most relevance to your research and prioritise further reading. You also get a useful overview of how the case was received.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see the list of results connected to your document through the topics and citations Vincent found.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.