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By reporting our performance, we aim to ensure a clear link between our business strategy and our social and environmental performance indicators and activities. Telenor has over the last years focused on improvement of the data quality of our non-financial reporting through further development of our reporting guidelines, internal audits in several business units and external assurance of key data.
For our sustainability reporting of the years 2011 and 2012, Ernst & Young performed an independent verification of the Telenor Group 2012 Sustainability Report for all sections with heading “2012 Status”. This limited assurance was based on ISAE 3000, “Assurance engagements other than audits or reviews of historical financial information”.
For our sustainability reporting of the year 2013, DNV GL has performed an independent verification of Telenor Group’s total energy consumptions and scope 1, 2 and 3 of Telenor Group’s total CO2 emission for our reporting to Carbon Disclosure Project (CDP). This limited assurance has been based on the standard ISO 14064- 3/GHG Protocol.
To ensure the appropriate focus and relevance of our sustainability work and reporting we have conducted a materiality assessment to identify and prioritise the most material sustainability issues both to our business performance and to our stakeholders.
In 2011, Telenor Group’s materiality assessment was conducted and updated with the involvement and final approval of our Group Executive Management and the Ethics and Sustainability Committee of the Board of Telenor ASA. This has the direction for our sustainability work and reporting for the years 2011-2012. This materiality assessment was conducted with the assistance of PWC and based on the methodology developed by the Global Reporting Initiative (GRI) -which is closely linked to the AA1000 Accountability Principles (2008) developed by Accountability.
In 2013, with the assistance of DNV GL, Telenor Group revised the 2011 materiality assessment and reviewed our current sustainability reporting against the new GRI G4 guidelines.
The Materiality Assessment methodology and approach
Our materiality assessment form 2011 was conducted based on a methodology developed by the Global Reporting Initiative (GRI). This methodology is also closely linked to the AA1000 AccountAbility Principles (2008) developed by AccountAbility. Our materiality analysis was created based on internal workshops with core functions as well as by thorough assessments by external stakeholders. This process identified both key stakeholders and material issues for Telenor, which then formed the basis for our report.
The updated materiality assessment in 2013 has been conducted in accordance with the new GRI G4 guidelines and represents a shift in methodology. It is been conducted with a more simplified approach: A peer review was conducted to identify issues of importance to Telenor’s peers as well as a media review scanned the media since 2011 to identify any key issues. The new methodology included no stakeholder weightings, but with clear criteria to define internal and external stakeholder priorities. We have used a high/ medium/ low scoring system and the assessment was issues led, rather than stakeholder led. The final 2013 materiality matrix included new issues (compared to 2011) like research & development, innovation, Telenor’s employees, freedom of expression.
The updated materiality assessment from 2013 is presented in a materiality matrix below. The matrix displays the issues that have been evaluated in the materiality process. Their placement in the matrix indicates the issues’ relevance for Telenor and key stakeholder groups. Aspects identified as highly material to both Telenor and our stakeholders are covered more in depth in our reporting than aspects identified as highly material only to Telenor or only to our stakeholders. Aspects identified as having low materiality importance are covered to a less extent than the topics defined as highly material.
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