ABSTRACT

During Global Reporting Initiative (GRI) Certified Training, the evaluation of reports is a light-bulb moment. In the training the participants are asked to evaluate several reports. They look for certain pieces of information as well as providing a wider view on the reports they evaluate. For many participants the value of the evaluation is instant for their organisation; they are able to take their existing or draft report and improve it there and then. The evaluation carries the reminder that a GRI report is not only about indicators, but the strategic, policy and procedural narrative on why the organisation reports, how it manages the material and how it evaluates the commitments to the report that it makes. It is also about the reporting process, improvement and the decisions made. The evaluation is a systematic, documented, evidence-based methodology, characterised by its focus on process.