Global Reporting Initiative and Carbon Disclosure Project release linkage document
The Global Reporting Initiative (GRI) and The Carbon Disclosure Project (CDP) announce the release of a linkage document between GRI’s Reporting Guidelines and CDP’s 2010 Questionnaire. Disclosure of greenhouse gas emissions (GHG) and reporting on climate change is becoming increasingly important around the world. The linkage document outlines how reporters can efficiently use or adapt the same data in both reporting processes.Both GRI’s Reporting Framework and CDP’s Questionnaire invite reporting on GHG emissions and climate change. The GRI Guidelines, however, cover the broader elements of sustainability reporting (i.e., environmental, social and governance – ESG). With over 1,300 organizations from 64 countries that published a GRI based sustainability report in 2009, and 2,500 organizations around the world that used CDP’s questionnaire to report their climate change data, the two organizations have agreed to collaborate and feedback on each other’s general and sector-specific guidelines and questionnaires.
There is already a considerable overlap between GRI’s indicators and CDP’s questions related to energy consumption and greenhouse gas emissions. The table in the linkage document compares the relevant indicators and questions and reveals the similarities as well as the disparities.
Both organizations will take the linkage document into account for the further developments of their guidelines and questionnaires. Where it will lead to more and better quality reporting, CDP will as much as possible seek alignment when preparing the 2011 Questionnaire. Likewise, GRI aims to closer align the next generation of its Reporting Framework to the Carbon Disclosure Project.
The linkage document is part of a wider collaboration between GRI and CDP which includes greater alignment on industry sector questionnaires. GRI will point out the advantages of alignment to the sector Working Groups when drafting the supplements. CDP will also consider the GRI supplements in the detailed formulation of its sector questions.
CDP has collaborated with Institutional Investors Group on Climate Change, Ceres and Investors Group on Climate Change, Australia/New Zealand on sector specific guidance for the auto, oil and gas and electric utility industries.
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