This report has been prepared in accordance with the Global Reporting Initiative (GRI) Standards: Core option. It follows the GRI’s content principles of materiality, stakeholder inclusiveness, sustainability context and completeness; and its quality principles of balance, comparability, accuracy, timeliness, clarity and reliability.
The GRI Sustainability Reporting Standards offer two options for preparing a sustainability report ‘in accordance’ with the Guidelines: the Core option and the Comprehensive option. The options do not relate to the quality of the report or to the performance of the organisation but allow the organisation to choose a level of disclosure that is appropriate to its reporting needs.
Cairn reported against the G4 Guidelines Core level in 2014 and 2015, having previously reported to the G3.1 Guidelines. In 2016, Cairn transitioned to the GRI Standards. The Standards include all the main concepts and disclosures from G4, with changes mostly involving structure and format.
Cairn updated its materiality matrix for 2016, identified its material GRI topics, agreed the reporting boundaries for each aspect, and identified the standard disclosures and specific standard disclosures (management approach and indicators) that it needed to report against in 2016. Cairn has updated the methodologies for reporting in accordance with good practice and these methods are referred to where appropriate.
Cairn used the following GRI documents in preparing its 2016 report:
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