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 - Reporting Principles and Standard Disclosures - GRI, 2013 DOWNLOAD

post

page

attachment

revision

nav_menu_item

custom_css

customize_changeset

oembed_cache

user_request

wp_block

wp_template

wp_template_part

wp_global_styles

wp_navigation

wp_font_family

wp_font_face

acf-taxonomy

acf-post-type

acf-field-group

acf-field

ai1ec_event

exactmetrics_note

Ethical and Sustainable Procurement
Guidance

This publication introduces procurement professionals to the key concepts behind ethical procurement and provides practical advice for getting started. It not only addresses procurement specifications, but recognises the importance of how a buyer con...Read More

Aggravating circumstances: How coronavirus impacts human trafficking
COVID-19 resourcesNews & AnalysisGuidanceGraphics & InfographicsPublications

Authors: Livia Wagner, Thi Hoang The policy brief was originally posted here on GI-TOC website, as part of its #CovidCrimeWatch initiative. The coronavirus is not only claiming hundreds of thousands of lives, but is also causing a global econo...Read More

TAGS: Global
Full Disclosure: Towards Better Modern Slavery Reporting
Guidance

Corporate human rights reporting is a commonly expected practice and is increasingly becoming a legal requirement for businesses. Under the international framework of the United Nations Guiding Principles on Business and Human Rights (UNGPs), states...Read More

TAGS:
Risks and Considerations for Businesses and Individuals with Exposure to Entities Engaged in Forced Labor and other Human Rights Abuses linked to Xinjiang, China
GuidancePublications

The People’s Republic of China (PRC) government continues to carry out genocide and crimes against humanity against Uyghurs and members of other ethnic and religious minority groups in the Xinjiang Uyghur Autonomous Region (Xinjiang), China The PR...Read More

TAGS: Asia