Global Reporting Initiative (GRI)

Dexus presents its 2015 Annual Reporting Suite for the year ended 30 June 2015, demonstrating how it manages its financial and non-financial performance in line with its strategy.

1 Bligh Street

Dexus referred to the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines to determine the 2015 Annual Reporting Suite's boundaries for guidance on identifying and reporting its material issues, management approaches and reporting key performance indicators across stakeholder groups including investors, employees, customers, suppliers and the community.

The 2015 Annual Reporting Suite has been prepared in accordance with GRI G4 'Core' reporting guidelines and nominated indicators have been externally assured or audited.



1. The 2015 Dexus Annual Review An integrated report summarising financial, operational and Corporate Responsibility and Sustainability (CR&S) performance. This report should be read in conjunction with the Dexus 2015 Annual Report.
2. This 2015 Dexus Annual Report Provides Dexus's Consolidated Financial Statements, Operating and Financial Review, Corporate Governance Statement and Board of Directors information. This report should be read in conjunction with the 2015 Dexus Annual Review.
3. The 2015 Dexus Combined Financial Statements The 2015 Dexus Combined Financial Statements comprise the Financial Statements of Dexus Industrial Trust, Dexus Office Trust and Dexus Operations Trust. This report should be read in conjunction with the 2015 Dexus Annual Report and Annual Review.
4. The 2015 Dexus Performance Pack Provides the data and detailed information supporting the results outlined in the 2015 Dexus Annual Review.

Reporting Under GRI G4 Guidelines

The Global Reporting Initiative contains globally applicable guidelines for sustainability reporting. Established in 1997, GRI became an independent institution in 2002 and is an official collaborating centre of the United Nations Environment Programme (UNEP) and works in collaboration with the UN Global Compact. The guidelines are for voluntary use by organisations for reporting on the economic, environmental and social dimensions of their activities, products and services. Dexus has reported against GRI since 2007.

The 2015 Dexus Annual Reporting Suite is produced in accordance with the GRI G4 Sustainability Reporting Guidelines (a full description of the guidelines is available at: By adopting G4, Dexus seeks to provide its stakeholders with greater visibility of issues that matter to Dexus and provide clear and transparent disclosure of Dexus's sustainability performance against its strategy and management approaches.

The 2015 GRI Index provides a reference to information and data provided throughout the 2015 Dexus Annual Reporting Suite. In preparing this index Dexus has referenced the following GRI guidance and support materials:

  1. GRI G4 Sustainability Reporting Guidelines - Part 1 Reporting Principles and Standard Disclosures
  2. GRI G4 Sustainability Reporting Guidelines - Part 2 Implementation Manual
  3. GRI G4 Construction and Real Estate Sector Disclosure
  4. GRI research paper: The external assurance of sustainability reporting
  5. GRI Content Index Tool

The GRI guidelines offer two options to an organization in order to prepare its sustainability report 'in accordance' with the Guidelines: the Core option and the Comprehensive option. Each option can be applied by all organizations, regardless of their size, sector or location.

Dexus has elected to prepare a GRI report in accordance with GRI G4 'Core' reporting guidelines. This required Dexus to implement the GRI reporting principles to disclosure its approach and performance against a list of standard disclosures as well as specific and sector related disclosures based on the list of Dexus's material issues.

Dexus has reported against the two main types of disclosures contained with the GRI G4 guidelines with the addition of the Construction and Real Estate Supplement.

  1. Standard Disclosures: Disclosures that set the overall context for understanding Dexus's performance such as strategy, profile, and governance.
  2. Specific Standard Disclosures: Disclosures on Management Approach (DMAs) and indicators that elicit comparable information on Dexus's economic, environmental and social performance.

Dexus has prepared five Disclosures on Management Approach (DMA) documents addressing the Specific Standard Disclosures. Each DMA describes the relevant material issues, Dexus's governance structure and management approach to address these issues, stakeholder engagement and continuous improvement processes.