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SUSTAINABILITY REPORTING

ELIA has played a catalysing role in promoting corporate sustainability reporting in Mauritius, using the Global Reporting Initiative (GRI) framework. The GRI is a voluntary reporting framework, and it is the most credible and transparent reporting framework available worldwide today. The Sustainability Report is typically combined with the traditional Annual Report, and the GRI framework allows all aspects of Corporate Social and Environmental Responsibility activities to be covered. To date, all GRI certified corporate sustainability reports developed by companies in Mauritius have been supported by ELIA. ELIA has been providing technical and advisory services to organizations in Mauritius to carry out corporate sustainability reporting using the GRI framework since 2011.

We also work with companies to develop multi-annual strategy options and operational plans to enhance their sustainability practices.

Applications

We provided this service to: Omnicane Ltd for their Sustainability Report 2010 and 2011, and their first Integrated Report 2012; MIoD for preparing its first Integrated Annual Report 2012/2013 using the G3.1 guidelines; and Terra Ltd in completing an Integrated Report 2012 using the G3.1 guidelines and protocols. ELIA is currently assisting Terra to carry out its Integrated Report 2013‐1014 using the GRI G4 guidelines. ELIA has also been contracted by LUX* Resorts to provide technical assistance with drafting and finalization of its first Integrated Sustainability Report 2013-2014 using the GRI reporting framework.

Corporate Sustainability Reporting (Indian Ocean Region)

ELIA developed the regional project ISLANDS in 2010 that is implemented by the Indian Ocean Commission (IOC) and funded by the European Union. ISLANDS is implemented in five countries, namely: Comoros, Madagascar, Mauritius, Seychelles and Zanzibar of Tanzania. As part of the technical advisory services that ELIA provides to ISLANDS (since 2011), at least one company in each of Comoros, Madagascar, Seychelles and Zanzibar will have adopted GRI as a corporate sustainability reporting framework by 2017. ELIA has developed a broader typology for private sector engagement for sustainable development, of which corporate sustainability reporting is only one element.

CARBON ACCOUNTING

 ELIA has developed a carbon accounting tool that has been tailored for Mauritius. The tool employs international benchmarked methodologies of the Clean Development Mechanism (CDM) and, where applicable, emission factors of the IPCC. It is also compatible with ISO14064 for carbon reporting. The tool can be used for: (1) corporate sustainability reporting; (2) developing carbon projects; (3) carbon labeling of products and services; and (4) as a pedagogical tool to understand the impacts that human activities has in terms of greenhouse gas emissions.

Applications

ELIA developed a customized carbon accounting tool for Omnicane Ltd in 2013 that will allow the group to report on Scope 1, Scope 2 and Scope 3 greenhouse gas (GHG) emissions under the GRI G4 guidelines. ELIA is also developing a standardized baseline for the grid emission factor of the electricity system of Mauritius for the Government of Mauritius, and the approval by the Secretariat of the United Nations Framework Convention on Climate Change is being finalized. The grid emission factor is used by any entity reporting on GHG emissions from the use of grid electricity in Mauritius.

ECOLOGICAL FOOTPRINT ANALYSIS (EFA)

ELIA has developed a customized tool to calculate Ecological Footprint (EF) in Mauritius. The EF calculator is part of our EcoLogic® brand of products. A simplified online version of this calculator for individuals is currently in development and will come online in June 2014.

Applications

The calculator has been applied by the MIoD as a tool to determine environmental materiality for GRI reporting purposes. The application of EF has also allowed MIoD to take practical actions to reduce its environmental impacts (e.g. elimination of bottled water during trainings, reduction in the use of paper etc..), as well as providing healthier food to participants in training courses. The use of EF analysis has allowed MIoD to influence the behaviour of suppliers in its supply chain.

ELIA has recently provided training to GML in Ecological Footprint Analysis for GML to carry out on continuous basis its Ecological Footprint Analysis for the Sustainability Reports of companies forming part of the GML Group.2 It has also provided consultancy services to GML for the institutionalization of the EF calculator. The GML entities that have participated in this training course are: Alteo Ltd; Phoenix Beverages Ltd; United Basalt Products Ltd; Ireland Blyth Ltd; LUX Resorts Ltd; AfrAsia Bank Ltd; MCB Trésorerie Ltd; Abax Holding Ltd; MCB Management Ltd; City Brokers Ltd; Alentaris Ltd; and Bluelife Ltd (IOREC).

ELIA is also a formal member of the Supervisory Committee of the Stock Exchange of Mauritius (SEM) Sustainability Index (SI). ELIA has supported the SEM to align the criteria of the proposed SI with the GRI G4 guidelines.