Toolkit

Please explore the selection of useful resources and links included below:

Tool Related Steps Further information

GRI, (2013), Principles for defining report content: Materiality.

A segment of the GRI G4 online guidelines. This guidance focuses on determining materiality in sustainability reporting.

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GRI, (2013), Principles for Defining Report Content: Stakeholder Inclusiveness.

A segment of the GRI G4 online guidelines. This guidance focuses on stakeholder inclusiveness in sustainability reporting.

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GRI, (2014), The GRI G4 Sustainability Reporting Guidelines: Report Content and Boundary.

Speaking notes including content on the following:

  • Guidance on defining report content and boundaries
  • General Standard Disclosures related to defining report content and boundaries to be ‘in accordance’, either Core or Comprehensive
  • The financial reporting boundary as the reference point for describing the organization for sustainability reporting
  • Emphasis on where impacts occur within or outside of the organization
  • Boundary variation depending on the material Aspect
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IFC, (2007), Stakeholder Engagement Handbook, Stakeholder Consultation.

The handbook is divided into two parts. Part One contains key Principles, practices and tools to support effective stakeholder engagement. Part Two shows how these principles, practices, and tools fit with the different phases of the project cycle, from initial concept, through construction and operations, to divestment and/or decommissioning.

Chapter three of the handbook focuses on processes of stakeholder consultation.

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IFC, (2007), Stakeholder Engagement Handbook, Stakeholder Identification and Analysis.

The handbook is divided into two parts. Part One contains key Principles, practices and tools to support effective stakeholder engagement. Part Two shows how these principles, practices, and tools fit with the different phases of the project cycle, from initial concept, through construction and operations, to divestment and/or decommissioning.

Chapter one of the handbook focuses on a systematic approach for the identifying different stakeholder groups.

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IFC, (2011), Measuring Returns on Community Investments in Mining.

The paper presents findings from field testing the Financial Valuation (FV) Tool at Newmont’s gold mine in Ghana and Rio Tinto’s greenfield project in Sub-Saharan Africa. The paper includes data on the following questions:
1. What is the optimal portfolio of community investments for a given operation?
2. How large a financial return back to the company can be expected from such a portfolio?
3. What are value drivers of each community investment?

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IIRC and the International Federation of Accountants, (2016), Materiality in Integrated Reporting: Guidance for the Preparation of Integrated Reports.

This publication offers guidance for preparing integrated reports. It supports the International Integrated Reporting <IR> Framework by explaining the materiality determination process in the context of integrated reporting. It also outlines expectations for materiality-related disclosures.

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IIRC, (2013), The Capitals: Background Paper for Integrated Reporting.

The Technical Task Force of the International Integrated Reporting Council (IIRC) established a Technical Collaboration Group (TCG) to prepare this Background Paper for <IR>. The paper explores the concept of multiple capitals being adopted by the International Integrated Reporting Council (IIRC).

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ILO, (2014), Tripartite Declaration of Principles Concerning Multinational Enterprises and Social Policy

The MNE Declaration is the only ILO instrument that provides direct guidance to enterprises on social policy and inclusive, responsible and sustainable workplace practices. Its principles cover areas such as employment, training, conditions of work and life, and industrial relations as well as general policies. The MNE Declaration facilitates outreach and understanding of the Decent Work Agenda in the private sector.

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Impact Measurement Framework

A collection of sector-specific frameworks identifying relevant socio-economic impacts, indicators, and metrics.

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