.................................GRI G-4 Sustainability Reporting, following

the XBRL Approach

M A Y 2016

GUARD GLOBAL

.................................GRI Standards Reporting

GUARD GLOBAL

Mark Carney, Governor of the Bank of England, Chairman of the Financial Stability Board:

“With better information as a foundation, we can build a virtuous circle of better understanding of tomorrow’s risks….”

Lloyd’s of London, 29 September 2015

CURRENT:• Archived in a variety of formats

and styles• Limited value for analysis• Constrained historical

comparability• Validation-Checking labour

intensive/time consuming• Integration and data sharing

limitations• Transition between GRI G-4 and

GRI Standards uncertain

.................................GRI G-4/Standards Sustainability Reporting Paradigm

GUARD GLOBAL

PROPOSED:• Standardised, homologised data format • Validation-Checking process automated• Standards and principles approach

straightforward/methodical• UI simplified – no XBRL/XML intricacies• Analytical studies for wide ranging group• Historical and current comparability• Speedy, accurate data collection/analysis• Flexible, extensible styles and formats• Evolution of reporting (IIRC principles)• Sharing of information (e.g. CDP + Supply

Chain) automated

REPORTS

ILLUSTRATIVE

.................................Evolution and Development

GUARD GLOBAL

Add value to GRI G-4/Standards reporting

Master GRI Versions: Migration path for reporting organisations

Improving Reporting environment

Camouflage technical intricacies of XBRL

Dedicate expertise & resources

Exploit the existing XBRL methodologies with more in-depth functionality & utilities

Automated migration and transition regardless of GRI version (GRI G-4 -> GRI Standards)

Organisations incentivized to use the GRI XBRL reporting methods

Abstract users from the technological aspects of XBRL. E.g. SMEs with limited resources to dedicate to sustainability reporting

Advance the GRI XBRL reporting approach with Open Architecture

GUARD GLOBAL

Country Region Sector Served Customer/Beneficiary

United Kingdom London and South East

SME and LSE: Retail, Financial Services

Large retail chains (super markets), banks and credit istitutions

France Paris and northern France

SME and LSE. Retail Large retail chain outlets

United States California, New York Financial Services

India Central Software Development Currently no customers

Ukraine Western Software Development Currently no customers

Add country

Workforce by region Male Female Other Total

United Kingdom 450 290 50 483

France 190 150 20 360

United States 160 130 15 305

India 400 350 22 772

Ukraine 30 45 1 76

G4-1

Our new mission for sustainable development at ABC Corporation reflects our important transition towards our partnership with GRI and XBRL, whole bringing together our wide industry expertise in corporate IT systems. These include our in depth knowledge of ERP systems as well as financial systems from front, middle

Our new mission for sustainable development at ABC Corporation reflects our important transition towards our partnership with GRI and XBRL, whole bringing together our wide industry expertise in corporate IT systems. These include our in depth knowledge of ERP systems as well as financial systems from front, middle

Our new mission for sustainable development at ABC Corporation reflects our important transition towards our partnership with GRI and XBRL, whole bringing together our wide industry expertise in corporate IT systems. These include our in depth knowledge of ERP systems as well as financial systems from front, middle

Provide a statement from the most senior decision-maker of the organization

CLOUD BASED XBRL PROCESSOR AND

STORAGE FOR GRI XBRLREPORTS

AUTOMATED DATA TRANSFER

MANUAL DATA ENTRY

HTMLPAPER PDF

GENERATION OF SUSTAINABILITY REPORT

GRI XBRL DATABASE

GRI G-4 XBRL INSTANCE DOCUMENT

SUBMISSION/FEEDBACK

GRI G-4 XBRL REPORT FORM

.................................High-level Architectural View of GRI G-4/Standards

XBRL Reporting Portal

ProposedAlready Existing

GRI G-4 Taxonomy GRI Standards Taxonomy

Data mapping and template building using ETL (Extract Transform Load) Toolse.g. Altova XBRL Mapping• Base materials analysis• Data Modelling• Taxonomy design

GRI XBRL ReportDatabase

.................................Automated Migration from ‘GRI G-4’ to ‘GRI Standards’

XBRL Taxonomy

GUARD GLOBAL

Advantages of using GRI XBRL Reporting:• Commence GRI G-4 reporting without worry

of accumulating incompatible data with GRI Standards transition

• Continue building historical & comparable data

• Simplified G-4 reporting• Easier validation and assurance

ILLUSTRATIVE

GRIXBRL

DATABASE

Organisation Organisation Organisation

• VALIDATION• CERTIFICATION• DATA MANAGMENT

GRI XBRL INSTANCEDOCUMENT SUBMISSION

Initial Perspectives

.................................Development and Evolution of GRI G-4 XBRL

Submission Portal

GUARD GLOBAL

• GRI G-4 XBRL Database - receives Reports as XBRL Instance Documents

• Validation tools facilitate the checking of the report content and quality

• Simplify assurance process

• Manage and control certifications electronically

ILLUSTRATIVE

.................................GRI G-4 Integrated Reporting Along Entire Supply Chains

GUARD GLOBAL

GRIXBRL

DATABASE

Organisation Organisation Organisation

• VALIDATION• CERTIFICATION• DATA MANAGEMENT• FINANCIAL INSTITUTIONS• RATING AGENCIES• FEED VENDORS• ANALIYSIS

SUPPLIER/CUSTOMERRELATIONSHIP

SUPPLIER/CUSTOMERRELATIONSHIP

AddingValue

• GRI G-4 Taxonomies enables sharing of information along supply chains:

• XBRL extensions• Goals and targets• Achievements• Management Approach and

specific Topics related to supply chains

• Sharing of information in customer-to-supplier/supplier-to-customer in structured scheme

• Aggregation/Consolidation of information

• Supply Chain Risk mitigation strategy

ILLUSTRATIVE

.................................Enabling Stakeholder Engagement into Reporting Cycle

GUARD GLOBAL

GRIXBRL

DATABASE

Organisation Organisation Organisation

SUPPLIER/CUSTOMERRELATIONSHIP

SUPPLIER/CUSTOMERRELATIONSHIP

• VALIDATION• CERTIFICATION• DATA MANAGEMENT• FINANCIAL INSTITUTIONS• RATING AGENCIES• FEED VENDOURS• ANALIYSIS• INTEGRETED REPORTING (IIRC)

ENGAGMENT

Stakeholder Stakeholder Stakeholder

ENGAGMENT ENGAGMENT

Extending Apps• Develop interface for Stakeholder

Engagement

• Internal and external stakeholders

• Eventually may develop government reporting gateway

ILLUSTRATIVE

.................................Evolving into the Circular Economy

GUARD GLOBAL

GRIXBRL

DATABASE

• VALIDATION• CERTIFICATION• DATA MANAGEMENT• FINANCIAL INSTITUTIONS• RATING AGENCIES• FEED VENDOURS• ANALIYSIS

MANAGING SUSTAINABLE REPORTING IN CIRCULAR ECONOMY

Full-circle

• GRI Positioned to take advantage of providing sustainability reporting service as supply chain evolves e.g. Into circular economy

ILLUSTRATIVE

.................................GRI G-4 XBRL REPORTING TOOL

DEMONSTRATION

GUARD GLOBAL