Scope and boundary of the report

This annual report presents DNV GL’s financial, social and environmental performance. The Global Reporting Initiative (GRI) Sustainability Reporting Guidelines (GRI G4) have been applied in preparing the report.

The selection of reported aspects is based on a systematic and comprehensive materiality assessment conducted in 2012-2013, involving a range of internal and external stakeholders (customers, civil society organisations, industry associations, management and employees). 

The process of the materiality assessment and for defining the report content is described in detail in this report and on our web page: Materiality assessment (G4-24 to 27). DNV GL engages with all our key stakeholders frequently an on a regular basis on a broad range of issues. Employees are represented in DNV GL governing bodies, including the Board of Directors, the Council and the DNV GL Corporate Sustainability Board (read more about how DNV GL engages with stakeholders here

We partner and have a close dialogue with a number of civil society organisations (see page 72-73 for global partnerships) and actively seek their input on how we work, through bilateral meetings and surveys. Moreover, we regularly meet with government representatives around the world to discuss issues of relevance to DNV GL). DNV GL – Business Assurance also conduct large scale annual customer surveys of thousands of customers, and engage stakeholders through a wide range of committees. The GRI Content Index on the inside back cover of the report shows where you can find information on the material GRI Aspects, as well as on our environmental performance. These aspects are reported on according to the ‘Comprehensive’ level. We also report on a selection of other relevant GRI indicators (see page 50-51 and on the Materiality assessment web page.

(G4-17) The report covers all of DNV GL’s global operations and subsidiaries, unless stated otherwise throughout the report. In 2014 we have worked systematically to implement unified systems for sustainability reporting across legacy DNV and legacy GL. However, some GRI indicators do not cover the whole group. Where this is the case, we state which entities are covered. All environmental reporting is considered not of materiality, and is therefore not reported according to GRI G4 “Comprehensive” and as such not under the scope of the limited assurance provided by EY. The environmental reporting is limited to locations with more than 40 employees. Based on number of employees by the end of 2014, the environmental reports represent approximately 76%.