ABSTRACT
The author believes there are seven prerequisites for G4 reporting. They are: leadership; team; a process for engaging stakeholders about the way the business impacts them, their community and the planet; process for identifying and prioritizing material issues; Materiality Matrix, a decision how to report; and a plan. Leadership should be apparent in the company practice to date, with elements of good governance, insistence on an ethical culture and positive business practices. A team, which supports the leadership, that is capable of translating this into sustainability strategy, policies, programs and actions, with supporting infrastructures, partnerships and communications. Often this team might be headed by a Chief Sustainability Officer (CSR) Manager, but not necessarily. The author tempted to add an eighth element, which is a toolkit of competencies and attributes which include: endless patience, collaboration, cooperation, eye for detail great storytelling, humility, appreciation, wisdom, passion, honesty, integrity, authenticity, persuasion and many others.
