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Vergleich GRI 3.0 - GWOe

von Christian Loy

Nachfolgende eine Vergleich der Gemeinwohlmatrix mit dem aktuellen Standard der Global Reporting Initiative

 

GRI-INDIKATOREN

GEMEINWOHLMATRIX

a) vollkommen berücksichtigt

b) teilweise / indirekt berücksichtigt

c) derzeit keine Berücksichtigung

ENVIRONMENTAL

MATERIAL

EN1 Materials used by weight or volume.

EN2 Percentage of materials used that are recycled input materials.

A1: Ethisches Beschaffungswesen (vollkommen berücksichtigt)

D3: Ökolog. Gestaltung der PRodukte und Dienstleistungen (teilweise / indirekt berücksichtigt)

ENERGY

EN3 Direct energy consumption by primary energy source.

EN4 Indirect energy consumption by primary source.

EN5 Energy saved due to conservation and efficiency improvements.

EN6 Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives.

EN7 Initiatives to reduce indirect energy consumption and reductions achieved.

A1: Ethisches Beschaffungswesen (vollkommen berücksichtigt)

D3: Ökolog. Gestaltung der Ptodukte und Dienstleistungen (teilweise / indirekt berücksichtigt)

E3: Reduktion ökologischer Auswirkungen (vollkommen berücksichtigt)

WATER

EN8 Total water withdrawal by source.

EN9 Water sources significantly affected by withdrawal of water.

EN10 Percentage and total volume of water recycled and reused.

E3: Reduktion ökologischer Auswirkungen (vollkommen berücksichtigt)

BIODIVERSITY

EN11 Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.

EN12 Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.

EN13 Habitats protected or restored.

EN14 Strategies, current actions, and future plans for managing impacts on biodiversity.

EN15 Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk.

E3: Reduktion ökologischer Auswirkungen (vollkommen berücksichtigt)
EMISSIONS, EFFLUENTS, AND WASTE

EN16 Total direct and indirect greenhouse gas emissions by weight.

EN17 Other relevant indirect greenhouse gas emissions by weight.

EN18 Initiatives to reduce greenhouse gas emissions and reductions achieved.

EN19 Emissions of ozone-depleting substances by weight.

EN20 NO, SO, and other significant air emissions by type and weight.

EN21 Total water discharge by quality and destination.

EN22 Total weight of waste by type and disposal method.

EN23 Total number and volume of significant spills.

EN24 Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally.

EN25 Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization’s discharges of water and runoff.

E3: Reduktion ökologischer Auswirkungen (vollkommen berücksichtigt)
PRODUCTS AND SERVICES

EN26 Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.

EN27 Percentage of products sold and their packaging materials that are reclaimed by category.

D3: Ökolog. Gestaltung der Produkte und Dienstleistungen (vollkommen berücksichtigt)
COMPLIANCE EN28 Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with environmental laws and regulations. E3: Reduktion ökologischer Auswirkungen (vollkommen berücksichtigt)
TRANSPORT EN29 Significant environmental impacts of transporting products and other goods and materials used for the organization’s operations, and transporting members of the workforce. E3: Reduktion ökologischer Auswirkungen (vollkommen berücksichtigt)
OVERALL EN30 Total environmental protection expenditures and investments by type. E3: Reduktion ökologischer Auswirkungen (vollkommen berücksichtigt)
HUMAN RIGHTS INVESTMENT AND PROCUREMENT PRACTICES

HR1 Percentage and total number of significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening. Percentage of significant suppliers, contractors and other business partners that have undergone human rights screening, and actions taken.

HR2 Percentage of significant suppliers, contractors and other business partners that have undergone human rights screening, and actions taken.

HR3 Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.

A1: Ethisches Beschaffungswesen (vollkommen berücksichtigt)
NON-DISCRIMINATION HR4 Total number of incidents of discrimination and corrective actions taken. C1: Arbeitsplatzqualität (vollkommen berücksichtigt)
FREEDOM OF ASSOCIATION AND COLLECTIVE BARGAINING HR5 Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be voilated or at significant risk, and actions taken to support these rights.

A1: Ethisches Beschaffungswesen (vollkommen berücksichtigt)

C1: Arbeitsplatzqualität (vollkommen berücksichtigt)

CHILD LABOR HR6 Operations and significant suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor.

A1: Ethisches Beschaffungswesen (teilweise / indirekt berücksichtigt)

C1: Arbeitsplatzqualität (teilweise / indirekt berücksichtigt)

FORCED AND COMPULSORY LABOR HR7 Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor.

A1: Ethisches Beschaffungswesen (teilweise / indirekt berücksichtigt)

C1: Arbeitsplatzqualität (teilweise / indirekt berücksichtigt)

SECURITY PRACTICES HR8 Percentage of security personnel trained in the organization’s policies or procedures concerning aspects of human rights that are relevant to operations. Derzeit nicht berücksichtigt
INDIGENOUS RIGHTS HR9 Total number of incidents of violations involving rights of indigenous people and actions taken. Derzeit nicht berücksichtigt
ASSESSMENT HR10 Percentage and total number of operations that have been subject to human rights reviews and/or impact assessments. D4: Soziale Gestaltung der Produkte und Dienstleistungen (teilweise / indirekt berücksichtigt)
REMEDIATION HR11 Number of grievances related to human rights fi led, addressed and resolved through formal grievance mechanisms.

C1: Arbeitsplatzqualität (teilweise / indirekt berücksichtigt)

Labor Practices and Decent Work

EMPLOYMENT

LA1 Total workforce by employment type, employment contract, and region, broken down by gender

LA2 Total number and rate of new employee hires and employee turnover by age group, gender, and region.

LA3 Benefi ts provided to full-time employees that are not provided to temporary or part-time employees, by signifi cant locations of operation.

LA15 Return to work and retention rates after parental leave, by gender.

C1: Arbeitsplatzqualität (teilweise / indirekt berücksichtigt)

LABOR/MANAGEMENT RELATIONS

LA4 Percentage of employees covered by collective bargaining agreements.

LA5 Minimum notice period(s) regarding operational changes, including whether it is specified in collective agreements.

C5: Innerbetriebliche Transparenz und Mitbestimmung (teilweise / indirekt berücksichtigt)

OCCUPATIONAL HEALTH AND SAFETY

LA6 Percentage of total workforce represented in formal joint management–worker health and safety committees that help monitor and advise on occupational health and safety programs.

LA7 Rates of injury, occupational diseases, lost days, and absenteeism, and number of workrelated fatalities by region and by gender.

LA8 Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases.

LA9 Health and safety topics covered in formal agreements with trade unions.

C1: Arbeitsplatzqualität (teilweise / indirekt berücksichtigt)

TRAINING AND EDUCATION

LA10 Average hours of training per year per employee by gender, and by employee category.

LA11 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.

LA12 Percentage of employees receiving regular performance and career development reviews, by gender.

C1: Arbeitsplatzqualität (teilweise / indirekt berücksichtigt)

DIVERSITY AND EQUAL OPPORTUNITY

LA13 Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity.

C5 Gleichstellung / Inklusion Benachteiligter (teilweise / indirekt berücksichtigt)

EQUAL RENUMERATION FOR WOMEN AND MEN

LA14 Ratio of basic salary and renumeration of women to men by employee category, by signifi cant locations of operation.

C5 Gleichstellung / Inklusion Benachteiligter

Society

LOCAL COMMUNITY

SO1 Percentage of operations with implemented local community engagement, impact assessments, and development programs.

SO9 Operations with significant potential or actual negative impacts on local communities.

SO10 Prevention and mitigation measures implemented in operations with signifi cant potential or actual negative impacts on local communities.

E2 Beitrag zum Gemeinwesen (teilweise / indirekt berücksichtigt)

E3 Reduktion ökologischer Auswirkungen (teilweise / indirekt berücksichtigt)
CORRUPTION

SO2 Percentage and total number of business units analyzed for risks related to corruption.

SO3 Percentage of employees trained in organization’s anti-corruption policies and procedures.

SO4 Actions taken in response to incidents of corruption.

Derzeit nicht berücksichtigt

PUBLIC POLICY

SO5 Public policy positions and participation in public policy development and lobbying.

SO6 Total value of fi nancial and in-kind contributions to political parties, politicians, and related institutions by country.

D5 Erhöhung der sozialen und ökoloischen Branchenstandards (teilweise / indirekt berücksichtigt)

ANTI-COMPETITIVE BEHAVIOR

SO7 Total number of legal actions for anticompetitive behavior, anti-trust, and monopoly practices and their outcomes.

D2: Solidarität mit Mitunternehmen (teilweise / indirekt berücksichtigt)

COMPLIANCE

SO8 Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with laws and regulations.

K.O. Kriterien

Product Responsibility

CUSTOMER HEALTH AND SAFETY

PR1 Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of signifi cant products and services categories subject to such procedures.

PR2 Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes.

D4: Soziale Gestaltung der Produkte und Dienstleistungen (teilweise / indirekt berücksichtigt)

PRODUCT AND SERVICE LABELING

PR3 Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements.

PR4 Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes.

PR5 Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.

D1: Ethisches Verkaufen (teilweise / indirekt berücksichtigt)

MARKETING COMMUNICATIONS

PR6 Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship.

PR7 Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes.

D1: Ethisches Verkaufen (teilweise / indirekt berücksichtigt)

CUSTOMER PRIVACY

PR8 Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.

D1: Ethisches Verkaufen (teilweise / indirekt berücksichtigt)

COMPLIANCE

PR9 Monetary value of significant fi nes for noncompliance with laws and regulations concerning the provision and use of products and services.

D4: Soziale Gestaltung der Produkte und Dienstleistungen (teilweise / indirekt berücksichtigt)

D3: Ökologische Gestaltung der Produkte und Dienstleistungen (teilweise / indirekt berücksichtigt)

Economic

ECONOMIC PERFORMANCE

EC1 Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments.

EC2 Financial implications and other risks and opportunities for the organization’s activities due to climate change.

EC3 Coverage of the organization’s defined benefit plan obligations.

EC4 Significant financial assistance received from government.

Derzeit nicht berücksichtigt

 

MARKET PRESENCE

EC5 Range of ratios of standard entry level wage by gender compared to local minimum wage at signifi cant locations of operation.

EC6 Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation.

EC7 Procedures for local hiring and proportion of senior management hired from the local community at locations of signifi cant operation.

A1: Ethisches Beschaffungswesen (teilweise / indirekt berücksichtigt)

C1: Arbeitsplatzqualität (teilweise / indirekt berücksichtigt)

C4: Gerechte Einkommensverteilung (teilweise / indirekt berücksichtigt)

 

INDIRECT ECONOMIC IMPACTS

EC8 Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, inkind, or pro bono engagement.

EC9 Understanding and describing significant indirect economic impacts, including the extent of impacts.

E2 Beitrag zum Gemeinwesen (teilweise / indirekt berücksichtigt)

 

ÜBER GRI HINAUSGEHENDER INFORMATIONSBEDARF DER GEMEINWOHLMATRIX

Grundsätzlich ist der Informationsbedarf der Gemeinwohlmatrix bei nahezu allen Aspekten breiter gefächert als der GRI-Standard, dennoch liefert ein GRI-orientierten Nachhaltigkeitsbericht eine gute Basis für die Erstellung eines Gemeinwohlberichtes bzw. -bilanz. Insbesondere die inhaltlichen Fragestellungen der Indikatoren B1, C2, C3, C5 bzw. (C6 bei Matrix 3.0), D1, D2 und E1 werden vom GRI-Standard nicht bzw. nur äußerst knapp angeschnitten. Hierbei handelt es sich jedoch im Großen und Ganzen um Aspekte zu welchen eine inhaltlichen Beschreibung ausreicht und keine umfangreichen Datenerhebung notwendig ist wie im Falle anderen, durch GRI recht gut abgedeckter, Indikatoren (z.B.: E3 Reduktion ökologischer Auswirkungen).

Sonstiges Material

Hier eine Hausarbeit zu dem Thema von Klaas Behrens-Scholvin: Hausarbeit-Berichtssystem der GWÖ und GRI - Klaas Behrens-Scholvin.pdf