Global Reporting Harvard Case Solution & Analysis

Global Reporting Case Study Solution 

  1. What is the role of the Global Reporting Initiative?

Global Reporting Initiative acronym as GRI is defined as an international standard organization which helps other organizations such as government, business, and others to understand and communicate their impacts on various issues such as human rights, climate change, and corruption.

  1. In addition to the three performance measures within triple-bottom-line reporting,

Quadruple-bottom-line (QBL) reporting also includes reporting on a company's purpose, which can be represented in a variety of ways. Identify two ways that a company might share its purpose in the context of QBL.

Two ways that a company might use to share its purpose under the QBL are Context-based Sustainability and Spirit.Context-based sustainability is defined as an approach which is used to manage, measure and report the sustainability performance of the organization using different parameters such as social, economic and environmental limits.

 

  1. Based upon the most commonly referenced definition of sustainability by the Brundtland

Commission, what key aspects are critical to the considerations of the development of an equitable future?

The UN General Assembly realizes that natural resources and human environment deteriorate drastically with the passage of time. Hence to make it sustainable, the assembly established Brundtland commission which publishes the Brundtland sustainability concept. As the concept is based on natural resources and human environment, therefore, we can conclude that these are the key aspects which should be considered in the development of an equitable future.

 

  1. Explain the concept of integrated reporting and why it is in demand by stakeholders.

Integrated reporting is used to make the company more transparent. The company reports its every aspect which creates value such as organizational structure, performance, and governance. Moreover, the company defines its long-term objectives in this report. As this report provides more information and future aspect of the company, therefore,it is demanded by the shareholders.

  1. To address the social side of sustainability, the Dodd-Frank Act contains several specialized disclosure provisions with implementation and oversight expected by the SEC. Identify three of these provisions (and reference the Section number).

The three provisions of Dodd-Frank Act are:

Section 1502 on Conflict Minerals

Section 1503 Reporting Requirement Regarding Coal or Other Mine Safety.

Section 1504 Disclosers of payments by Resource Extraction Issuers.................

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