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Essay sample - To what extent does the bhpbilliton's sustainability report comply with the GRI's Sustainability Reporting Guidelines G3. Sust
Finance & Accounting
Pages 12 (3012 words)
To what extent does the BHP Billiton's sustainability report comply with the GRI’s Sustainability Reporting Guidelines G3? Introduction “It is increasingly well-established in the literature that most business reporting on sustainability and much business representative activity around sustainability actually have little, if anything to do with sustainability.” This study revolves around the above statement of Gary…
Discussion would also be done regarding the decision to provide assurance to the sustainability reports or not and if yes, then to which level. However, it is not viable to consider every industry and their companies, so in this report, BHP Billiton would be considered for the analysis (Adams, 2006; Hooghiemstra, 2000). Sustainability Reporting Sustainability reporting involves not only generating report, but also includes the method through which commitment of the organisation towards sustainability development is presented for both internal and external stakeholders. Organisation should ensure a robust system in order to manage the organisation sustainably, including traceability, transparency and compliance (Gray, Owen and Maunders, 1987; Hopwood, Unerman and Fries, 2012). Corporate sustainability reporting is the term being used since long in the business environment. It was first initiated with respect to environmental concerns, which later also integrated financial and non-financial reporting, corporate governance and ethics in business. The Global Reporting Initiative (GRI) is the key guidelines that are followed by organisations around the world to design and develop their sustainability reports (Heller and Darling, 2012). ...
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