Disclosure of methodology for creating the relationships between different taxonomies in standards.sinzer.org
Currently supported taxonomies
Sustainable Development Goals (SDG’s)
These are defined by the United Nations and contain Goals, Targets and Indicators defined on national and global level..https://sustainabledevelopment.un.org/sdgs »
Impact Reporting and Investment Standards (IRIS)
IRIS metrics are designed to measure the social, environmental and financial performance of an investment. The metrics are organised by sector, section and subsection.https://iris.thegiin.org/metrics »
Global reporting Initiative’s GRI standards
The GRI Standards represent global best practice for reporting publicly on a range of economic, environmental and social impacts. Sustainability reporting based on these standards provides information about an organization’s positive or negative contributions to sustainable development. The standards are organized in universal standards and topic-specific standards and contain disclosures and the lower-level requirements for disclosures.https://www.globalreporting.org/standards/gri-standards-download-center/ »
Impact Themes and Qualitative / Quantitative indicators
All standards are mapped to the themes ‘environment, social or governance’ and defined as either ‘Qualitative’ or ‘Quantitative’. These global filters have been added by Sinzer to aid in the initial exploration of the multiple taxonomies.
Methodology for creating the relationships between the taxonomies
Sinzer has based the links between Social Development Goals and GRI standards on public information from the SDG compass initiative: http://sdgcompass.org/business-indicators/ Developed by GRI, the UN Global Compact and the World Business Council for Sustainable Development (WBCSD), the SDG Compass incorporates feedback received through three consultation periods from companies, government agencies, academic institutions and civil society organizations worldwide.
A copy of the source file retrieved july 2017 from the SDG compass site can be downloaded here . Some links presented in the GRI mapping document have not been applied in the database if Sinzer staff could not replicate the rationale for the link.
The relation between these taxonomies is based on a joint publication (PDF) from the two initiatives . As the publication was based on the GRI G4 version and GRI have since updated the reorganized their taxonomy to ‘GRI standards’ we also used a GRI publication ‘mapping G4 tot the GRI Standards’ available for download from their site
Mid 2017 there was no available mapping between SDG and IRIS. Sinzer decided to create this mapping manually. Consultants of Sinzer worked with an IT intern on creating a database linking specific IRIS metrics to SDG targets and indicators.
An internal review was done of initial mapping and as a result a distinction was created between direct links and suggested links. Direct links are defined as metrics measuring (almost) the same data. Suggested links are created between metrics that show some overlap in subject or theme but are not comparable or interchangeable without manual interpretation. They are added to aid consultants in the discovery process, showing in which ways IRIS metrics could be aligned with the SDG’s.
After completion, a sample of the relationships was reviewed by consultants who had not been involved in the mapping process. This confirmed the accuracy and relevance of the mapping.
In addition to the SDG-IRIS mapping, all standards are also mapped to the themes ‘environment, social or governance’ and defined as either ‘Qualitative’ or ‘Quantitative’. These global filters have been added by Sinzer to aid in the initial exploration of the multiple taxonomies using filtering in the search engine.
If you want to add or correct mappings between taxonomies, or are interested in adding an additional standards taxonomies please contact email@example.com (product manager at Sinzer).