GRI G4 sustainability guidelines
The GRI Sustainability Reporting Guidelines include 2 main volumes: “Reporting Principles, Standard Disclosures” and the “Implementation Manual”. They are both used in conjunction for the preparation of Sustainability Reports by organizations. An organization can be public or private, an SME or a Multi-national, a Social Enterprise, for profit or not-for-profit, in any place of the world.
In addition, the Guidelines 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, either required by legislation or presented in a voluntary basis.
The Guidelines have been 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.
Special guides that explore complementarity of GRI G4 guidelines with ISO 26000, UN Global Compact and other instruments are also available.