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Ee International Organization for Standardization Attn: Mr. Robert Steele Secretary-General 4, ch, de la Voie-Creuse Case postale 56 (cH-1211 Geneva 20 ‘SWITZERLAND ‘Amsterdam, 6 July 2009, Subject: Col Dear Mr. Steele, We are pleased thatthe work on the ISO 26000 standard has progressed tothe O15 stage GAL has devoted much time and expertise in contributing tothe forthcoming 150 standard in the hopes that It can help suppor further Integration of social responsibilty into organizations. We alo beleve that tere s a natural synergy and reivoreing effect between 1S0's tools foc managing issues and GRIs tools for performance measurement ang disclosure ‘As with any new standard, one of the challenges wil ein integrating t into the existing CSR landscape ana promoting its uptake, parvalary when companies may already be using a sulte of CSR tools and. Iniuatives. We would lke to contribute to this by ensuring that users of both aur framewerks ~ the ISO 25000 standard andthe GR ‘Sustainability reporting framewors~ understand the complementary Yalue and benefits of using both frarheworks in combination In the GRI's view the Annex to the 150-26000 Guidance Standerd is, a¢ currently drafted, of limited relevance to users who are interested in the Interface between the 150-26000 and other CSR tos. We beleve that ‘the Annex's oversl Vlue and effectiveness for informing users is further ‘eroded If references tothe UN Global Compact willbe erased as Fequested by Georg Kell In his leter of DATE. tn our previous ‘Submissions, we have shared more specic views on the annex. ob cre Ed ee | tide more ett fer suc glance to we’ a the GA Stiaines and the 150-26000 Cotsanct Sandan hw the tno || frameworks are complementary at a practical level and how they could Delo use totem when used efesvelyin combat, [As you 25 aware, GRI has already developed a drat document, ‘explaining the mutual inkage between the two instruments, as well as Droviding guidance on combined usage. We propose that 180 and GRI furter develop and promote this lnkage document actively. Ths WOUlS ‘put GAL Ina postion where It could explain the spect relevance of ISO- "26000 to its Users and it would help 150 to demonsirate to ie users ompatily withthe most widely Used global framemork for sustainability reporting. Equally important it would Seronstrate to 2 Wider community the commitment of leading CSR nities to hharmonize and reinforce each other, which is inreashaly demanded in the marketplace In order to facilitate our collaboration we propose to drow up @ Mol between 150 and GRI, with the intention ofboth organizations working ‘together on an ongoing basis with regards to advice regarding reporting ‘ad communications in relation ¢o the 1SO- 26000 rar, 1 wil bein Geneva on the 22nd and 25rd of July in Geneva and would be pleased to vist you to discuss this further, lncuding the MOU 9nd its Implementation towards and beyond the Copenfiagen launch of 150 26000 next year —— Erode Liykerin po Ernst Ligteringen CRI Chief Executive copy: || Me. Staffan Soderbera Co-Convener 1S0 26000 Working Group Mr. orge Cajazei | co:convener 1S0 26000 Working Group Me. Jonaton dans Convener ior | Me. Mervyn tng, {RI Board Chairman Me. Ricardo Young Siva, “GRI Board member and President ofthe Ethos Institute in Brat | Me: Merman Mulder ‘GRIBoard member g Cate eens

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