Global Reporting Initiative G4 Guidelines on Sustainability Reporting

The Global Reporting Initiative (GRI) is a network-based organisation that aims to mainstream a firm’s disclosure on environmental, social and governance performance. The GRI produce Sustainability Reporting Guidelines in an effort to fulfill these goals. G4 is the latest generation of these guidelines.

The Guidelines consist of Principles for defining report content and ensuring the quality of the information reported. The Guidelines also include Standard Disclosures consisting of Performance Indicators and other disclosure items. Also included are Indicator Protocols (which provide definitions and other information to ensure consistency), Technical Protocols (to provide guidance on issues in reporting) and Sector Supplements (instructing the user on how to use the Guidelines in a specific sector; they are to be used in addition to the standing Guidelines rather than replace them).

Click here to see the Sustainability Reporting Guidelines.

Mark Harper
Author: Mark Harper
Mark has worked for over a decade in the field of corporate sustainability and environmental engagement. At JS&S Hong Kong, Mark is responsible for managing the Group’s ESG disclosures as well as advising operating companies on their own ESG submissions. In addition to his work on reporting Mark is also responsible for assisting the Group on policy and strategy development. Mark has extensive experience of ESG disclosure standards such as GRI and the Hong Kong Exchange ESG Reporting Guide, as well as conducting sector focused benchmarking studies, corporate environmental management, as well as organizing hands-on corporate citizenship and CSR training programmes. Mark worked in a number of senior management roles before joining JS&S Hong Kong at high profile NGO’s including the Business Environment Council, where he was responsible for managing the organisations advisory services on ESG reporting and corporate sustainability strategy development. Mark was project manager of China Water Risk for 2013. Articles written under his tenure are those of China Water Risk.
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