Currently, companies are required rather than recommended to disclose non-financial information. In fact, sustainability reports have come to be considered as important as financial disclosures by governments, stock exchanges, business associations, etc. Pursuant to the resolution of the European Parliament, from 2017 onwards the disclosure of information in this area will be mandatory for all European companies with headcount exceeding 500 employees.
Preparation of a report includes the following:
  • Conducting a preliminary analysis of sector-specific best practices and providing an analytical report with recommendations
  • Developing a detailed structure of the report
  • Identifying material aspects to be disclosed in the report
  • Drawing up a draft report and doing literary and stylistic editing
  • Completing the GRI G4 Content Index
  • Engaging in a dialogue with stakeholders
  • Obtaining independent expert opinions
  • Preparing presentations for stakeholders
  • Organising certification of the report by GRI
  • Consulting on further steps