Global Reporting Initiatives – Reporting Guidelines

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. 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

Vasundhara Bahadur
Author: Vasundhara Bahadur

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