Mapping Standards to Audiences
The following table provides the author's assessment of the key
audiences for each of the standards, and whether that audience is a
Primary or Secondary audience. This judgment is solely the author's and
does not, nor is it intended to, reflect the standards developers'
assessment or enunciation of their primary or secondary audiences.
| Primary Audience: | Internal | Internal (operations) | Marketing | Regulator (operational) | Regulator (market) | Analyst / Investor |
Reporting Standard:
| | | | | | |
| Global Compact (UNGC) | P
| | P
| | | S |
| CDP (Carbon Disclosure Project) | | S | S | | | P |
| CERES | P | P | P | | | S |
| Facility Reporting Project | | P | | S | | |
| GBS Codex | P | | P | | S | S
|
| GRI (Global Reporting Initiative) | P | | P | | | S
|
| GHG Protocol | | P | | | | |
| BBA Forge | P | P
| S | | | |
ISO 14000
| | | | P | | |
| SA 8000 | | | | P | | |
P - Primary Audience
S - Secondary Audience
It is interesting to note that in our analysis, only the CDP (Carbon Disclosure Project) has investors and analysts as primary audiences.