(Section 2) Organisational ProfileEdit

2.1 Name of reporting organisation.

2.2 Major products and/or services, including brands if appropriate. The reporting organisation should also indicate the nature of its role in providing these products and services, and the degree to which the organisation relies on outsourcing.

2.3 Operational structure of the organisation.

2.4 Description of major divisions, operating companies, subsidiaries, and joint ventures.

2.5 Countries in which the organisations operations are located.

2.6 Nature of ownership; legal form.

2.7 Nature of markets served.

2.8 Scale of the reporting organisation:

2.8.1. number of employees;
2.8.2. products produced/services offered (quantity or volume);
2.8.3. net sales;
2.8.4. and total capitalisation broken down in terms of debt and equity.

In addition to the above, reporting organisations are encouraged to provide additional information, such as:

2.8.5. value added;
2.8.6. total assets;

and breakdowns of any or all of the following:

2.8.7. sales/revenues by countries/regions that make up 5 percent or more of total revenues; " major products and/or identified services;
2.8.8. costs by country/region; and
2.8.9. employees by country/region.

2.9 List of stakeholders, key attributes of each, and relationship to the report-ing organisation. Stakeholders typically include the following groups (examples of attributes are shown in parentheses):

2.9.1. communities (locations, nature of interest);
2.9.2. customers (retail, wholesale, businesses, governments);
2.9.3. shareholders and providers of capital (stock exchange listings);
2.9.4. suppliers (products/services provided, local/national/international operations);
2.9.5. trade unions (relation to workforce and reporting organisation);
2.9.6. workforce, direct and indirect (size, diversity, relationship to the reporting organisation);
2.9.7. and other stakeholders (business partners, local authorities, NGOs).

Report ScopeEdit

2.10 Contact person(s) for the report, including e-mail and web addresses.

2.11 Reporting period (e.g., fiscal/calendar year) for information provided.

2.12 Date of most recent previous report (if any).

2.13 Boundaries of report (countries/regions, products/services, divisions/ facilities/joint ventures/subsidiaries) and any specific limitations on the scope. If reporting boundaries do not match the full range of economic, environmental, and social impacts of the organisation, state the strategy and projected timeline for providing complete coverage.

2.14 Significant changes in size, structure, ownership, or products/services that have occurred since the previous report.

2.15 Basis for reporting on joint ventures, partially owned subsidiaries, leased facilities, outsourced operations, and other situations that can significantly affect comparability from period to period and/or between reporting organ-isations.

2.16 Explanation of the nature and effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., merg-ers/ acquisitions, change of base years/periods, nature of business, measurement methods).

Report ProfileEdit

2.17 Decisions not to apply GRI principles or protocols in the preparation of the report.

2.18 Criteria/definitions used in any accounting for economic, environmental, and social costs and benefits.

2.19 Significant changes from previous years in the measurement methods applied to key economic, environmental, and social information.

2.20 Policies and internal practices to enhance and provide assurance about the accuracy, completeness, and reliability that can be placed on the sustain-ability report. This includes internal management systems, processes, and audits that management relies on to ensure that reported data are reliable and complete with regard to the scope of the report.

2.21 Policy and current practice with regard to providing independent assurance for the full report.

2.22 Means by which report users can obtain additional information and reports about economic, environmental, and social aspects of the organisation s activities, including facility-specific information (if available).

sparky 14:39, 19 Jan 2005 (PST)

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