british american tobacco p.l.c. sustainability report 2009 - GRI Indicators

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SUSTAINABILITY REPORT 2009

This section covers our performance against the Global Reporting Initiative's (GRI) G3 key performance indicators.

The GRI's vision is that reporting on social, environmental and economic performance by all organisations is as routine and comparable as financial reporting. The GRI aims to accomplish this by developing, improving and building capacity around a Sustainability Reporting Framework. At the core of the framework are the Sustainability Reporting Guidelines, known as the G3 Guidelines.

Materiality

The G3 Guidelines allow organisations to be flexible about which indicators they report against, by allowing for a materiality test to be carried out.

We carried out a materiality test on the indicators during 2007 to establish a core set to report against where measurement and improvement can add value for us and our stakeholders. We consider that the outputs of this are still valid for the current reporting period.

The G3 Guidelines provide comparability for users by focusing on hard data instead of requiring descriptions of activity. However, in some cases, we are not able to report quantitative data. Where this is the case, we have clearly stated that we cannot report on all the information required and, where appropriate, we offer a description of our activities in this area instead.