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CPA : CPA Sustainability Report 2009
2 | CPA Australia Sustainability Report 2009 Your guide to this report Management approach and GRI performance indicators Basis for compiling This report is structured around key components of CPA Australia's 2009 -11 corporate plan; environmental, social and governance (ESG) business drivers; and the three pillars of the CSR strategy: + the profession -- building the professional capacity of our members in the technical aspects of CSR + the organisation -- ensuring CPA Australia adopts sustainable and responsible practices + the community -- supporting local communities, strategic not-for-profit partners and charities. Financial literacy and education are the main focus of our community pillar. Our CSR strategy involves phasing in initiatives that deliver relevant, practical outcomes to our members, our organisation and the communities in which we operate over the three years 2008-10. Determining materiality CPA Australia has sought to identify topics and GRI performance indicators which reflect the most significant elements of our economic, environmental and social impacts, and which form the basis for describing management approaches. The selection of indicators arose out of management's assessment of areas of corporate performance that are potentially significant sources for improvement and impact, and are anticipated to be of concern to stakeholders based on internal workshops conducted late in 2007 and early in 2008 and from further independently facilitated review in 2009. Prioritising topics and selecting indicators Following the production of our 2008 sustainability report, an independent, external company was engaged to conduct stakeholder research on various aspects of the report with members, employees and individuals with recognised expertise in sustainability reporting. Management reviewed the research findings and re-assessed the suitability of the performance indicators that CPA Australia had selected to report upon. This exercise was again based on materiality, how representative/reflective the indicators were of CPA Australia's activities, stakeholder expectations, the practicalities of capturing information and reporting, and the suitability of the indicator feeding into management decision making. The assessment resulted in the original choice of indicators being reconfirmed, with three additional indicators relating to our labour practices and one additional environmental indicator being adopted. Three of the 17 indicators are based on anti- corruption measures, reflecting CPA Australia's strong belief in ethics and corporate governance that are integral to our membership. Several other indicators pertain to Risks and opportunities due to climate change as these are a key focus for our organisation and of the policy and advocacy statements we make on behalf of members and in the public interest. Boundary of report This report covers the activities of CPA Australia Ltd and our controlled entities and is inclusive of all our employees' office locations in Australia, the Asia-Pacific and Europe. There are no identified material exclusions from this report. The basis for reporting on joint ventures, subsidiaries, leased facilities and outsourced operations is that dictated by CPA Australia's accounting policies, as applied to the preparation of our financial statements.