The purpose of the GRI Sustainability Reporting Guidelines (the Guidelines):

The Guidelines offer Reporting Principles, Standard Disclosures and an Implementation Manual for the preparation of sustainability reports by organizations, regardless of their size, sector or location. The Guidelines also offer an international reference for all those interested in the disclosure of governance approach and of the environmental, social and economic performance and impacts of organizations. The Guidelines are useful in the preparation of any type of document which requires such disclosure.

The Guidelines are developed through a global multi-stakeholder process involving representatives from business, labour, civil society, and financial markets, as well as auditors and experts in various fields; and in close dialogue with regulators and governmental agencies in several countries. The Guidelines are developed in alignment with internationally recognized reporting related documents, which are referenced throughout the Guidelines.

The G4 Sustainability Reporting Guidelines  are presented in two parts:

(i) Reporting Principles and Standard Disclosures;

(ii) Implementation Manual

The first part – Reporting Principles and Standard Disclosures – contains Reporting Principles, Standard Disclosures, and the criteria to be applied by an organization to prepare its sustainability report ‘in accordance’ with the Guidelines. Definitions of key terms are also included.

The second part – Implementation Manual – contains explanations of how to apply the Reporting Principles, how to prepare the information to be disclosed, and how to interpret the various concepts in the Guidelines. References to other sources, a glossary and general reporting notes are also included.

Organizations should consult the Implementation Manual when preparing a sustainability report.

G4 Sustainability Reporting Guidelines - G4 Sustainability Reporting Guidelines - Implementation Manual - GRI, 2013 DOWNLOAD

post

page

attachment

revision

nav_menu_item

custom_css

customize_changeset

oembed_cache

user_request

wp_block

acf-field-group

acf-field

ai1ec_event

Actions speak louder: Assessing bank responses to human rights violations
Guidance

The UN’s new “Roadmap for the Next Decade” of Busi- ness and Human Rights, published in November 2021, begins by setting out the need to raise the ambition and increase the pace of implementing respect for human rights. The road...Read More

Eliminating Forced Labour: Handbook for Parliamentarians No. 30
Guidance

This handbook aims to help parliamentarians to make their contribution to global efforts to effectively combat the scourge of forced labour, a scourge still affecting 25 million people globally. Despite the widespread belief that forced labour is...Read More

TAGS: Europe
Commonwealth Modern Slavery Act 2018: Guidance for Reporting Entities
Guidance

The Commonwealth Modern Slavery Act 2018 established Australia’s national Modern Slavery Reporting Requirement (reporting requirement). The aim of this Guide is to explain in plain language what entities need to do to comply with the Act...Read More

TAGS: Oceania
The Supply Chain Leadership Ladder – BSR, 2017
GuidanceGood Practices

Leading companies recognize that their global supply chains can be a key asset or a major risk, both in terms of the business value that they represent and their potential impacts on society and the environment. Companies want to gain visibility int...Read More