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chapter in their annual reports to describe what they have done to achieve the goals
voluntarily declared in their policy announcements. Certified public accountants are
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often contracted to review the CSR activities of enterprises. Certain numbers of
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enterprises avail themselves of the GRI (Global Reporting Initiative) framework to

make the reporting exercise more objective.
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The Global Compact (GC), the UN initiative to invite enterprises to voluntarily

enter into commitments with the Secretary General of the UN, by which both public
and private entities pledge themselves to adhere to a certain number of principles, had,

in its earlier stage, not requested the compacting enterprises to make reports to the UN.
However, the UNGC soon introduced a Communication on Progress (COP) mechanism,
with which it requested all the participating entities to supply reports covering the Ten

Principles constituting the GC. It is interesting to note that the GRI framework has
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recently been used for the entities to establish reports for the UNGC. The Communication
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on Engagement (COE) is another tool developed by the UNGC to strengthen the

reporting activity under GC process.
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(2) Monitoring and Certification

The self-reporting mechanism does not provide a third party assessment of the
degree of compliance with the self-declared goals. The Global Compact simply lists

15 Sony Corporation: https://www.sony.co.jp/SonyInfo/csr_report/ncrtrb0000001t8y-att/CSR2018E_PDF_
all.pdf, among many others.
16 “PricewaterhouseCoopers LLP (PwC) has provided independent assurance of the Unilever Sustainable
Living Plan (USLP) and Environmental and Occupational Safety (EOS) performance indicators.” https://www.
unilever.com/sustainable-living/our-approach-to-reporting/gri-index/ (visited 21 Jul 2019).
17 GRI is an international non-governmental organization established in 1997. “Reporting with the GRI
Standards supports companies, public and private, large and small, protect the environment and improve society, while
at the same time thriving economically by improving governance and stakeholder relations, enhancing reputations
and building trust.” https://www.globalreporting.org/standards (visited 21 Jul 2019). It is an NGO, but has signed
an MOU with UNEP and assisted it in its supervisory activities.
18 https://www.unglobalcompact.org/participation/report/cop (visited 21 Jul 2019).
19 Making the Connection - Using GRI’s Guidelines to Create a COP https://www.unglobalcompact.org/
library/306 (visited 21 Jul 2019).
20 https://www.unglobalcompact.org/participation/report/coe (visited 21 Jul 2019).

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