Glossary

The Global reporting initiative (GRI) provides generally accepted framework for reporting on an organisation's economic, environmental and social performance. The framework contains general and sector specific content that has been agreed by a wide range of stakeholders.

GRI reports intended to qualify for application level A+ must contain the following:

• All GRI G3 profile disclosures
• Management approach disclosures for each indicator category
• Respond to each core G3 and Sector supplement indicator with due regard to the materiality principle by either a) reporting on the indicator, or b) explaining the reason for its omission
• External assurance on the report.

For a report to be recognised as GRI based, self declaration of a level is required.
 

The Rio Tinto Health, Safety, Environment and Quality management system supports standardisation of corporate and business HSEQ management processes. The system is designed on the principles of continuous improvement and generally follows the layout of common international standards such as ISO14001:2004, ISO9001:2001 and the Plan, Do, Check and Review cycle.

The information in a sustainable development report should cover topics and indicators that reflect the organisation's significant economic, environmental, and social impacts, or that would substantially influence the assessment and decisions of stakeholders. 
Materiality is the threshold at which an issue or indicator becomes sufficiently important that it should be reported. Beyond this threshold, not all material topics will be of equal importance and the emphasis should reflect the relative priority of these material topics and indicators.

In defining material topics, we take into account external factors, including:

• The main sustainability interests/topics and indicators raised by stakeholders;
• The main topics and future challenges for the sector reported by peers and competitors;
• Relevant laws, regulations, international agreements, or voluntary agreements with strategic significance to the organisation and its stakeholders; and
• Reasonably estimable sustainability impacts, risks, or opportunities (eg global warming, HIV-AIDS, poverty) identified through sound investigation by people with recognised expertise, or by expert bodies with recognised credentials in the field.

In defining material topics, we take into account internal factors, including:

• Key organisational values, policies, strategies, operational management systems, goals, and targets;
• The interests and expectations of stakeholders specifically invested in the success of the organisation (eg employees, shareholders, and suppliers);
• Significant risks to the organisation;
• Critical factors for enabling organisational success; and
• The core competencies of the organisation and the manner in which they can or could contribute to sustainable development.
  

Sustainable development is commonly defined as "development that meets the needs of the present without compromising the ability of future generations to meet their own needs." ¹

Rio Tinto has made a commitment that its businesses, projects, operations and products should contribute constructively to the global transition to sustainable development.

¹ Our Common Future, Report of the World Commission on Environment and Development, World Commission on Environment and Development, 1987. Published as Annex to General Assembly document A/42/427, Development and International Co-operation: Environment August 2, 1987. Available at: http://www.un-documents.net/wced-ocf.htm