GRI Sustainability Reporting

This report discusses the importance of GRI sustainability reporting and its impact on economic, environmental, and social sustainability. It focuses on the case study of Timberwell Constructions, a residential development company facing ethical and sustainable issues. The report identifies sustainability issues and management approaches to bring about sustainable development. It also emphasizes the incorporation of GRI reporting standards for transparency and proper sustainability reporting.

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1GRI SUSTAINABILITY REPORTING
Table of Contents
Introduction......................................................................................................................................2
Body.................................................................................................................................................2
Economic Sustainability..............................................................................................................2
Environmental Sustainability.......................................................................................................6
Social Sustainability..................................................................................................................10
Conclusion.....................................................................................................................................13
Reference.......................................................................................................................................14

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Introduction
Sustainability reporting is considered to be one of the major aspect for the business
organisations in order to establish an effective business orientation. In this regard, the Global
Reporting Initiative (GRI) is used by the companies to prepare a transparent and proper
sustainability report for analysing the operations on environment, society and economy
(Domingues et al. 2017). Therefore, this report also tries to emphasis on the three points of
economic, social and environmental sustainability. However, incorporating the GRI reporting
standards of 2016 is a pertinent aspect of this sustainability report. The report puts emphasis on
the case study of Timberwell Construction which is a residential development company in the
Stanwell Complex district. The company is suffering with a number of ethical and sustainable
issues that bring serious threat to the business practice of the organisation. Therefore, this report
aims to identify the sustainability issues in the form of economic, social and environmental
aspects and the management approaches also in order to bring a sustainable development for
Timberwell constructions.
Body
Economic Sustainability
According to the research of Boiral and Henri (2017) it can be stated that the economic
sustainability in business can effectively be evaluated through the process of GRI sustainability
reporting.
Material Topic Description Management Approach
Disclosure 201-2 This disclosure is directly Based on the case study, it can be

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Financial
implications and
other risks and
opportunities due
to climate change
reflects the economic
performance of an
organisation irrespective of
size, location and operating
sector (Calabrese et al. 2016).
As far as the disclosure 201-2
is concerned, it can be stated
that the business companies
has to take adequate measures
in order to bring efficacy into
the changes in revenue,
operations and other financial
opportunities that the
organisation achieve
thorough sustainability.
found out that one of the former
employee of Timberwell constructions
complained against the lack of initiative
that the company followed by damaging
the flora and fauna of the coastal
grasslands. Henceforth, Timberwell
constructions requires a framework to
identify issues in the climate conditions.
In fact, taking adequate decisions in the
reduction of emission, carbon capture and
initiate adequate measures to introduce
renewable energy certificates.
Disclosure 205-3
Confirmed
incidents of
corruptions and
actions taken
From the research of
Ceulemans, Lozano and
Alonso-Almeida (2015) it can
be stated that the role of the
disclosure 205-3 is to analyse
the corruptions within the
organisation and taking
actions accordingly. The
In case of the Timberwell constructions,
there are plenty of corruption scandals
that can cause serious threat to the
organisational business framework. For
instance, the bribing the council project
officers for pushing the applications
through the process of promoting the
development of the company was
definitely a sign of corruption. Therefore,

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standards and the code of
conducts of the organisation
is highly associated with it.
Lozano, Nummert and
Ceulemans (2016) opined that
it is important for the
business organisations to
ensure the safety and security
of employees and follow a
transparent and fair practice
that solidify the business
practice of the organisations
effectively. Therefore, any
legal sue against the company
regarding corruption should
be disclosed to the
stakeholders for creating a
transparent and unique
organisational practice. Boiral
and Henri (2017) delivers an
important aspect of the
stakeholders and their right to
get the information regarding
the organisation should take adequate
measures to prohibit such malpractices.
For example, suspending the external
consultants and the employees involved
in the bribery and corruption should be
taken. Moreover, it is also important for
the Timberwell constructions to terminate
the employment of the employees who
were also participated in the process and
alleged equally to continue the corruption
deliberately. The bribery practice can
usher new threats for Timberwell
constructions so that it will be a negative
impact for the future sustainability of
Timberwell constructions. As a result of
that it will facilitate an effective measure
for the business organisation in order to
bring a transparency into the business
practice.

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any legal breaches of the
organisation. the interests of
the stakeholders are attached
with the interests of the
organisational development
so that any kind of mishaps
can hurt the interests of the
stakeholders.
Disclosure 206-1
Legal actions for
anti-competitive
behaviour, anti-
trust, and
monopoly
practices
The anti-competitive nature
and monopoly business
practice is not desired in an
open market environment. It
would create a distrust not
only among the business
competitors but also between
the stakeholders that can
jeopardize the effective
business practice among
different business entities
(Diouf and Boiral 2017). It is
further resembled with the
practice of establishing an
effective measure so that the
In case of the Timberwell
Constructions, the company was alleged
to prevent new entrants into the market of
Stanwell district. As a result of that sue
had been done against Timberwell
Constructions and the organisation was
called after 4 months into the court.
Henceforth, it is important for
Timberwell Constructions to mention
those legal outcomes into the
sustainability assessment report.

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number of legal action which
are still pending will be
completed in time.
Environmental Sustainability
Material Topic Description Management Approach
Disclosure 302-1
Energy
consumption
within the
organisation
This disclosure is resembled
with the consumption of
energy and within the
organisation. The purpose of
this report is coupled with the
consumption of fuel from the
renewable and non-renewable
sources in relation to the
types of fuels used in the
organisation (Thijssens,
Bollen and Hassink 2016).
Moreover, it can be stated
that the information is also
associated with the total
consumption of energy and
the conservation factors.
Based on this perception, a
Based on this understanding, it can be
stated that Timberwell Constructions
discloses its energy efficiency with the
help of the media releases. The company
is trying to provide clear and transparent
energy consumption report in terms of let
the stakeholders acknowledge the actual
energy consumption of the organisation.
In this regard, the Australian Department
of Science and Technology is entitled to
calculate the usage of energy
consumptions of Timberwell
Constructions. The company is also assist
the governing and monitoring body by
sharing all the require data and evidences
of the energy consumption. Recently,
Timberwell Constructions is willing to
take extra care on the use of renewable

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report will be made with the
help of the calculation tools,
methodologies, assumptions
and standards. The approach
of the organisation has to be
lenient and transparent
enough to make a proper and
clear representation of the
entire energy consumption
within the organisation and it
is also essential to let the
stakeholders access the
information properly.
energy sources that will formulate a
sustainable business practice for the
organisation.
Disclosure 304-2
Significant
impacts of
activities,
products, and
services on
biodiversity
The disclosure 304-2 is
associated with the notion of
impact of products, activities
and the services of the
organisation in order to
ensure biodiversity measures.
The research of Bellantuono,
Pontrandolfo and Scozzi
(2016) articulated that the
environmental activities has a
In case of Timberwell Constructions,
there are certain measures that the
company follows for establishing better
environment orientation and generates a
sustainable direction. For instance,
Timberwell Constructions is responsible
to develop the Otford Park. Apart from
developing a ecologically sound park,
60% of the site was also populated with
rare wallum sedge frog. As a matter of
fact, in association of the Stanwell

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close impact on the
construction, transport,
infrastructure and the mining
sectors profoundly because
those organisations are
damaging the environment
most. In addition to this, the
organisations are compelled
with the disclosure of
understanding the importance
of strategic implementation
that will mitigate the direct
and indirect impact on
biodiversity (del Mar Alonso-
Almeida, Lozano and
Ceulemans 2015). It will
foster a strategic advantage
for the organisations as well
and help to settle down in the
market profoundly.
Council for environmental assistance and
other environmental groups, Timberwell
Constructions tries to plan a strategy for
managing the proposed development of
the site and conserve the ecological
balance of that region.
Disclosure 307-1
Non-compliance
with
Non-compliance of
organisation is associated
with the practice of
The case study on Timberwell
Constructions is also mentioned the
importance of the non-compliance
measure that have close link with the

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environmental
laws and
regulations
establishing an effective
measure where both the
environmental laws and
regulation and the
organisational objectives will
be amalgamated each other
(Ceulemans, Molderez and
Van Liedekerke 2015). It is
important for the corporate
organisations to prepare a
detailed report regarding the
non-compliance of the
organisation with rules and
regulations and sanctions a
non-monetary fines for the
violation of terms and
regulatory framework.
Furthermore, the non-
monetary transactions and the
monetary value of the
organisation are brought
against the mechanism of
dispute resolution (Grushina
environmental regulations and laws. It is
important for the business organisation to
establish a good practice in association
with media releases that can procure
effective management abilities to ensure
the operation and the parameters of the
company in order to safeguard the
environment.

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2017). In this regard, the
organisations are entitled to
make a brief statement in case
of lack of identification of the
non-compliance with the
existing environment related
rules and regulations.
Social Sustainability
Material Topic Description Management Approach
Disclosure 401-1
New employee
hires and employee
turnover
This part discusses the practice
of employee turnover and the
recruitment of human resources.
Bradford et al. (2016) argued
that the relation between the
organisation and the turnover
rate of employees are key to the
success of the organisations and
the business corporate houses
are willing to reduce its turnover
rate in order to retain the
talented employees for the
benefit of the organisation.
Moreover, it is also important
In case of the Timberwell Constructions,
17 employees left the company and
started their own business or switching in
the rival companies. It seemed a huge
problem for Timberwell Constructions
because the talented and skilled
employees were switching jobs in pursuit
of better satisfaction. Perhaps the
problem laid inside the organisational
practice of the organisation.
Dissatisfaction and uncertainty in
business created huge grievances among
the employees and resulted huge
employee turnover. The company was

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for the organisations to hire
people irrespective of gender,
religion or ethnic differences.
Pérez‐López, Moreno‐
Romero and Barkemeyer
(2015) asserted that the advent
of globalisation has introduced
diverse workplace where the
merit of the employees accounts
more than their ethnicity or
religion.
supposed to establish a sustainable
business practice that was now
endangered due to the high employee
turnover rate.
Disclosure 406-1
Incidents of
discrimination and
corrective actions
taken
This part deals with the practice
of establishing an equal measure
for the employees despite of
having difference in religion,
ethnicity and gender. The
research of Grushina (2017)
advocated that the business
organisations become more
professional nowadays and they
are no longer stick with the
discriminatory recruitment
practices. Performance and
profitability is the mainstay of
corporate objectives that can be
As far as the case of Timberwell
Constructions is concerned, it can be
stated that the organisation is facing
serious issue regarding the practice of
discrimination within organisational
framework. One of the employees
claimed that he was harassed and
humiliated due to his age and ventilated
his grievance to the Fair Work
Commission of Australia. Therefore, for
a management approach it can be stated
that Timberwell Constructions should
review its existing recruitment and
human resource policies and replace it

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seen in most of the corporate
enterprises. Therefore,
corrective actions or zero
tolerance policies are also taken
in order to implement an anti-
discriminatory workplace
environment.
with an effective measure where
draconian steps will be taken against the
people who will participate or instigate
any kind of discriminatory practices
within the company workplace culture.
Disclosure 413-1
Operations with
local community
engagement,
impact
assessments,
and development
programs
It is also a pertinent measure for
the business organisations to
take adequate measure for the
local communities (Grushina
2017). The disclosure of 413-1
points out that it is a
fundamental aspect for the
business organisations to take
care of the local community
engagement as a part of the
sustainable business practice.
In accordance to this, Timberwell
Constructions also takes a number of
actions to accept the participation of the
local communities. For example, the
press releases and the public relation
measures of the company prove that
Timberwell Constructions is going to
initiate some social development
programs with the help of the local
communities. A Local Environmental
Plan has been created to warn the local
communities about bushfire prone zones.
Conclusion
The above report tries to identify the pros and cons that Timberwell Constructions is
practiced as sustainable measures in order to get competitive advantage in the high competitive

13GRI SUSTAINABILITY REPORTING
market. The GRI reporting process highlights some of the malpractices that the organisation
should change for establishing a flawless sustainability framework. Apart from that more
awareness and community engagement practices have to be done for achieving strategic
advantage in Australia. Based on this understanding, it can be concluded that the GRI report
standard is considered to be highly important and effective enough to figure out the gaps and the
strengths in sustainability practices of an organisation.

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