Sustainability and Integrated Reporting

Running head: SUSTAINABILITY AND INTEGRATED REPORTING
Sustainability and Integrated Reporting
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1SUSTAINABILITY AND INTEGRATED REPORTING
Executive Summary:
The current report would assess the sustainability reports of the two leading companies,
BHP Billiton and Rio Tinto, operating in the mining sector of Australia. It has been identified
that these two organisations have formulated their sustainability reports by following the
guidelines laid down in “Global Reporting Initiative (GRI)”. Both similarities and differences
could be observed from the sustainability reports of both the organisations. Finally, it has been
analysed that BHP Billiton and Rio Tinto have adhered to the required GRI guidelines for
preparing their sustainability reports in order to meet the information needs of their stakeholders.

2SUSTAINABILITY AND INTEGRATED REPORTING
Table of Contents
Introduction:....................................................................................................................................3
1. Purposes of providing GRI for BHP Billiton and Rio Tinto:......................................................3
2. Main stakeholders of BHP Billiton and Rio Tinto:.....................................................................4
3. Similarities and differences between the reports of BHP Billiton and Rio Tinto:......................5
4. Evaluation of the reports of BHP Billiton and Rio Tinto:...........................................................6
4.1 Quality of information:..........................................................................................................6
4.2 Consistency with the standards of GRI:................................................................................7
4.3 Information needs of the stakeholders:..................................................................................8
Conclusion:......................................................................................................................................8
References:......................................................................................................................................9

3SUSTAINABILITY AND INTEGRATED REPORTING
Introduction:
In the current competitive business landscape, the role of sustainability and integrated
reporting is immense in almost all the industrial sectors. With the help of sustainability reporting,
meaningful information could be gathered regarding economic, environmental, social and
governance performance of an organisation (Busco, 2016). The current report would assess the
sustainability reports of the two leading companies, BHP Billiton and Rio Tinto, operating in the
mining sector of Australia. It has been identified that these two organisations have formulated
their sustainability reports by following the guidelines laid down in “Global Reporting Initiative
(GRI)”.
1. Purposes of providing GRI for BHP Billiton and Rio Tinto:
BHP Billiton and Rio Tinto publish sustainability reports for certain purposes, which are
enumerated briefly as follows:
BHP Billiton:
BHP Billiton delivers the necessary information to the internal and external stakeholders
regrading the various sustainability actions by providing GRI. In addition, it intends to ensure the
success of its clients and customers on a global scale. By adopting GRI, the organisation has the
chance of operating sustainably, accountably and safely. The management of BHP Billiton views
sustainability reporting as a significant influential dynamic, which helps in the formulation of
long-term values for both the internal and external stakeholders. Finally, it follows GRI reporting
due to developing the values related to respect, trust, safety, reliability and brilliance (Bhp.com,
2018).