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Voluntary Reporting: The Global Compact

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Chapter Summary

This chapter presents a description of the Global Compact (GC). The provisions of the Compact regarding corporate reporting are detailed as well as the GCs relationship with the Global Reporting Initiative (GRI), which is a scheme dedicated solely to sustainability reporting. The chapter discusses the broader observations on corporate reporting from a human rights perspective. The Compact asks companies to respect and support, within their sphere of influence, a set of ten core principles in the areas of human rights, labour standards, the environment and anti-corruption. To achieve its objectives, the GC has used from the beginning several mechanisms: policy dialogues, learning, country/regional networks and projects (local partnerships). The emphasis in the chapter is on one of these four mechanisms, namely learning coupled with reporting requirements (Communications on Progress). The GRI is the most significant effort under way aimed at increasing the quality of corporate social responsibility (CSR) reporting.

Keywords: communications on progress(COP); corporate accountability; corporate social responsibility (CSR); global compact (GC); global reporting initiative (GRI); learning approach; voluntary reporting



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