Drie onderzoeken stuiten op dezelfde afwijkingen in duurzaamheidsrapportages

Bron: SOMO, 7 februari 2013

Op 20 December 2012 publiceerde SOMO het rapport ‘Use of the Global Reporting Initiative (GRI) in Sustainability Reporting by European Electricity Companies’, waaruit blijkt dat elektriciteitsbedrijven veel minder transparant zijn dan dat zij beweren. Twee onafhankelijke onderzoeken naar de GRI-rapportages van elektriciteitsbedrijven komen tot exact dezelfde bevindingen als het SOMO-onderzoek. Zowel het bedrijfsleven als de GRI hebben gereageerd op de uitkomsten.
[html]<p>Bij twintig Europese elektriciteitsbedrijven heeft <a class="external-link" href="../../publications-nl/Publication_3918-nl?set_language=nl">SOMO
diepgravend onderzoek </a>gedaan naar de manier waarop zij de resultaten van hun
duurzaamheidsbeleid rapporteren volgens de vrijwillige GRI-richtlijnen. Er zijn
grote verschillen tussen de informatie die elektriciteitsbedrijven beweren te
rapporteren en de informatie die daadwerkelijk in hun duurzaamheidsrapporten op
sociaal en milieugebied staat.&nbsp;</p>
<p><span class="Apple-style-span">Eind 2012 kwamen twee onafhankelijke onderzoeken van de
<a class="external-link" href="http://csr-reporting.blogspot.nl/2012/11/false-claims-in-sustainability-reports.html?showComment=1354124743084">Vienna University of Economics</a></span>&nbsp;<!–[if gte mso 9]><xml>
<o:OfficeDocumentSettings>
<o:AllowPNG />
</o:OfficeDocumentSettings>
</xml><![endif]–><!–[if gte mso 9]><xml>
<w:WordDocument>
<w:View>Normal</w:View>
<w:Zoom>0</w:Zoom>
<w:TrackMoves />
<w:TrackFormatting />
<w:HyphenationZone>21</w:HyphenationZone>
<w:PunctuationKerning />
<w:ValidateAgainstSchemas />
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF />
<w:LidThemeOther>NL</w:LidThemeOther>
<w:LidThemeAsian>JA</w:LidThemeAsian>
<w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables />
<w:SnapToGridInCell />
<w:WrapTextWithPunct />
<w:UseAsianBreakRules />
<w:DontGrowAutofit />
<w:SplitPgBreakAndParaMark />
<w:EnableOpenTypeKerning />
<w:DontFlipMirrorIndents />
<w:OverrideTableStyleHps />
<w:UseFELayout />
</w:Compatibility>
<m:mathPr>
<m:mathFont m:val="Cambria Math" />
<m:brkBin m:val="before" />
<m:brkBinSub m:val="&#45;-" />
<m:smallFrac m:val="off" />
<m:dispDef />
<m:lMargin m:val="0" />
<m:rMargin m:val="0" />
<m:defJc m:val="centerGroup" />
<m:wrapIndent m:val="1440" />
<m:intLim m:val="subSup" />
<m:naryLim m:val="undOvr" />
</m:mathPr></w:WordDocument>
</xml><![endif]–><!–[if gte mso 9]><xml>
<w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
DefSemiHidden="true" DefQFormat="false" DefPriority="99"
LatentStyleCount="276">
<w:LsdException Locked="false" Priority="0" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Normal" />
<w:LsdException Locked="false" Priority="9" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="heading 1" />
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2" />
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3" />
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4" />
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5" />
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6" />
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7" />
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8" />
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9" />
<w:LsdException Locked="false" Priority="39" Name="toc 1" />
<w:LsdException Locked="false" Priority="39" Name="toc 2" />
<w:LsdException Locked="false" Priority="39" Name="toc 3" />
<w:LsdException Locked="false" Priority="39" Name="toc 4" />
<w:LsdException Locked="false" Priority="39" Name="toc 5" />
<w:LsdException Locked="false" Priority="39" Name="toc 6" />
<w:LsdException Locked="false" Priority="39" Name="toc 7" />
<w:LsdException Locked="false" Priority="39" Name="toc 8" />
<w:LsdException Locked="false" Priority="39" Name="toc 9" />
<w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption" />
<w:LsdException Locked="false" Priority="10" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Title" />
<w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font" />
<w:LsdException Locked="false" Priority="11" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtitle" />
<w:LsdException Locked="false" Priority="0" Name="Hyperlink" />
<w:LsdException Locked="false" Priority="22" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Strong" />
<w:LsdException Locked="false" Priority="20" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Emphasis" />
<w:LsdException Locked="false" Priority="59" SemiHidden="false"
UnhideWhenUsed="false" Name="Table Grid" />
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text" />
<w:LsdException Locked="false" Priority="1" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="No Spacing" />
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading" />
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List" />
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid" />
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1" />
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2" />
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1" />
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2" />
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1" />
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2" />
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3" />
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List" />
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading" />
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List" />
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid" />
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 1" />
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 1" />
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 1" />
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1" />
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1" />
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 1" />
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision" />
<w:LsdException Locked="false" Priority="34" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="List Paragraph" />
<w:LsdException Locked="false" Priority="29" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Quote" />
<w:LsdException Locked="false" Priority="30" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Quote" />
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 1" />
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1" />
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1" />
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1" />
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 1" />
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 1" />
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 1" />
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 1" />
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 2" />
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 2" />
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 2" />
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2" />
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2" />
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 2" />
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 2" />
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2" />
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2" />
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2" />
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 2" />
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 2" />
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 2" />
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 2" />
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 3" />
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 3" />
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 3" />
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3" />
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3" />
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 3" />
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 3" />
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3" />
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3" />
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3" />
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 3" />
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 3" />
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 3" />
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 3" />
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 4" />
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 4" />
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 4" />
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4" />
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4" />
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 4" />
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 4" />
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4" />
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4" />
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4" />
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 4" />
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 4" />
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 4" />
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 4" />
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 5" />
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 5" />
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 5" />
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5" />
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5" />
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 5" />
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 5" />
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5" />
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5" />
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5" />
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 5" />
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 5" />
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 5" />
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 5" />
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 6" />
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 6" />
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 6" />
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6" />
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6" />
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 6" />
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 6" />
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6" />
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6" />
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6" />
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 6" />
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 6" />
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 6" />
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 6" />
<w:LsdException Locked="false" Priority="19" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis" />
<w:LsdException Locked="false" Priority="21" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis" />
<w:LsdException Locked="false" Priority="31" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference" />
<w:LsdException Locked="false" Priority="32" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Reference" />
<w:LsdException Locked="false" Priority="33" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Book Title" />
<w:LsdException Locked="false" Priority="37" Name="Bibliography" />
<w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading" />
</w:LatentStyles>
</xml><![endif]–><!–[if gte mso 10]>
<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:Standaardtabel;
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-parent:"";
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin:0cm;
mso-para-margin-bottom:.0001pt;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:Verdana;
color:#1F1F1F;}
</style>
<![endif]–><!–StartFragment–>en van
<a class="external-link" href="http://blog.transparency.org/2012/12/11/gri-germanys-corporate-reports-do-not-deliver-what-they-promise/">Transparency International</a> tot exact dezelfde bevindingen als SOMO, met
dezelfde percentages en fouten in hun rapportages.&nbsp;De reactie die GRI hierop gaf, kunt u <a class="external-link" href="https://www.globalreporting.org/information/news-and-press-center/Pages/Taking-responsibility-a-discussion-about-report-quality.aspx?dm_i=4J5,17O7E,1DV32H,43N7D,1">hier</a> lezen.</p>
<p>Zowel het bedrijfsleven als GRI reageren op de blog van MVO
Oplossingen over de bevindingen in het SOMO-rapport, wat resulteerde in een
interessante en diepgaande inhoudelijke <a class="external-link" href="http://www.mvoplossingen.nl/toepassing-gri-door-elektriciteitsbedrijven/">discussie</a>.&nbsp;</p>
<h3>Aanbevelingen voor de Europese Commissie</h3>
<p>“Ondanks de gerespecteerde status van de GRI-richtlijnen,
laten de gevonden verschillen en onvolkomenheden zien dat dit vrijwillige
systeem onvoldoende functioneert”, aldus SOMO-onderzoeker Joseph Wilde-Ramsing.
SOMO is van mening dat GRI de richtlijnen moet verscherpen en een wettelijke
verplichting noodzakelijk is.<br />In het SOMO-rapport <a class="external-link" href="../../publications-nl/Publication_3918-nl?set_language=nl">Use of the Global Reporting
Initiative (GRI) in Sustainability Reporting by European Electricity Companies
</a>zijn de aanbevelingen aan de verschillende groepen belanghebbenden te lezen,
vanaf pagina 44. Op basis van de conclusies en aanbevelingen heeft SOMO brieven
gestuurd naar de betrokkenen van de Europese Commissie die werken aan een
nieuwe richtlijn op het gebied van ‘Non Financial Disclosure’.</p>
[/html]