The Social Report is a voluntary tool deriving from a systematic communication process with stakeholders; it integrates the information in the annual reports by combining social issues with the financial results; it assesses results in terms of consistency with the values and mission of the organisation and with the interests and expectations of stakeholders; it is the outcome of a systematic reporting process; it is of public interest and presents information derived from secure and verifiable sources; it must be integrated into the planning, programming and control system of the organisation.
The Social Report is a very important instrument of communication and management relations with stakeholders and tends to improve both social and industrial relations.
Though the Social Report can never be as neutral as the Financial Statements, it must clearly be as verifiable and objective as possible.
If this were not the case, the most judicious stakeholders would not be at all interested as they would consider the information to be incomplete, insignificant or, even worse, unreliable.
RINA S.p.A. provides independent Social Report auditing services as an additional contribution to the reliability of an organisation`s reporting process.
This service prevents the document from being self-centred and helps ensure that its contents are complete and truthful.
The reduction of emissions resulting from every CDM project undertaken is to be certified by a third party agency accredited by the UNFCCC.
The UNFCCC (United Nations Framework Convention on Climate Change), operational arm of the UNO as concerns climate change, coordinates the development of CDM projects by taking on all pertinent activities: registration of approved CDM projects, granting emission reductions, accreditation of third party verification agencies (called DOE Designated Operational Entity), approval and registration of methodologies to affirm GHG reduction in the various production sectors.