Environmental Engineering Reference
In-Depth Information
Social performance indicators comprise labor practices including turnover rate by age,
gender, and region; benefits paid to full- and part-time employees; diversity, training and
education; occupational health and safety; and labor/management relations (GRI, 2006a).
Economic indicators include economic performance such as “direct economic value
generated and distributed,” benefits, risks and opportunities due to climate change, assistance
received from the government, market presence, and indirect economic impacts (GRI, 2006a).
The GRI guidelines also have an Application-Levels system, which has three levels of report-
ing: C, B, and A, which denotes beginners, those in between, and advance reporters, respectively.
Each level has different reporting requirements that can be found in more detail in the GRI
guidelines (GRI, 2006b). A “plus” (+) can be added to each level, thus resulting in C+, B+, and
A+ as an indication that the report has been externally audited and assured (GRI, 2006b).
GRI requires the inclusion of the Application Level as well as the agency that has made the
assessment in reports that have been made according to the GRI standards. Also for a fee, reporters
have the option of contacting GRI and requesting “an Application Level check.” Once the level is
established, GRI provides the applicant with an icon that indicates the level established by GRI.
The icon can then be displayed in online or printed reports as a proof (GRI, 2006b).
AccountAbility 1000 series
The AccountAbility 1000 (AA1000) series is a set of standards to assist organizations of any
type in the process of becoming “more accountable, responsible, and sustainable”
(AcountAbility, 2007). The AA1000 series consist of three standards:
1.
The AA1000 AccountAbility Principles Standard (AA1000APS) 2008.
2.
The AA1000 Assurance Standard (AA1000AS) 2008.
3.
The AA1000 Stakeholder Engagement Standard (AA1000SES) 2005.
The AA1000AS 2008 is a nonproprietary open-source voluntary standard designed to assure
quality in the reporting of nonfinancial accomplishments—particularly CSR and sustainability
reporting—and financial performance (AA1000AS, 2008). A key aspect of AA1000 is having
the involvement of stakeholders in the reporting process to boost confidence and legitimacy,
which translates into a good reputation for a business (Beschorner and Müller, 2007).
The AA1000AS 2008 specifies two types of engagements: Type 1 and Type 2; and two
levels of assurance: high and moderate. A Type 1 engagement adheres to the AA1000APS
principles “without verifying the reliability of the reported information.” In a Type 2 engage-
ment, the principles of a Type 1 are applicable in addition to a verification process on the
reliability of the information (AA1000AS, 2008).
Details on the application of AA1000AS (2008) can be found in the standard that is
available at the AccountAbility website (http://www.accountability.org).
Compliance and food safety in the context of reporting
Does the sustainability umbrella encompass food safety and compliance? If a company is in
compliance with regulations and it strives hard to put a safe product into the market, should it
not get credit for efforts toward a sustainability initiative? To answer this question we need to
remember that:
1.
Being in compliance is expected of an operating business in the long run.
2.
Food safety is required to follow laws and regulations and to avoid eventual recalls that
could well put a company out of business.
