british american tobacco p.l.c. sustainability report 2011 - GRI materiality

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Sustainability Report 2011

The Global Reporting Initiative’s G3 Guidelines allow organisations to decide which indicators they report against by performing a materiality test.

In 2011, we carried out a materiality test to assess whether the indicators we were reporting against were still significant for us and our stakeholders. The review consisted of three stages.

Firstly, to identify relevant issues for our business and stakeholders, we reviewed minutes from our regional audit and CSR committee meetings and from stakeholder dialogue sessions held around the Group since 2009.

We then mapped the issues identified in the first two stages onto a materiality matrix, by assessing their current or potential impact on the Group and their level of interest to stakeholders.

Finally, we refined this mapping process through internal consultation with senior functional managers in relevant areas, such as our Head of Environment, Health & Safety and Head of Human Resources Strategy and Development.

From this, we generated a reduced list of indicators to report against – from 79 down to 46.

In some cases, an indicator is relevant to British American Tobacco, but we are unable to report quantitative data. Where this is the case, we say so and, where appropriate, offer a description of our activities in this area instead.

Information in some of the GRIs is derived from our annual Sustainability Survey. In 2011, we reviewed which of our markets should report information through the survey, which resulted in a reduced number. As a result, some of the GRIs in our previous Reports included information from markets that we now no longer collect data from.

You can read more about the process we followed in this review in the materiality pages.

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