Module 4: To whom to report and what to report?
Once we understand the reasons ‘why’ an organisation is reporting, we can then better understand the intended audience of the reporting. Managers need to make judgements about to whom they owe a responsibility/accountability and for what aspects of performance.
Issues to address in this Module will focus on determining the stakeholders of an organisation. This will require a definition of ‘stakeholder’ and a discussion about how to operationalise the concept of ‘stakeholder’. Issues to cover include:
- Understanding stakeholder expectations about the accountability of an organisation
- Different approaches and examples of stakeholder engagement
- Insights into the 'materiality determination' process and how it is used to prioritise various sustainability-related impacts
- Provide examples of how different organisations report information about their materiality determination process
- The role of social audits in determining the expectations of different stakeholder groups
- Consider the 'reporting boundary' of an organisation - how far should the organisatione extend beyond its reporting boundary? This requires considerations of supply chains and product lifecycles
- Provide an insight into some sustainability-related key performance indicators (KPIs) and how they can be used