Sector Supplements

The Global Reporting Initiative (GRI) has pioneered the development of the world's most widely used sustainability reporting framework, the cornerstone of which is the G3 Guidelines. These guidelines set out the principles and indicators that organizations can use to measure and report their economic, environmental, and social performance. A Sector Supplement is a tailored version of the G3 Guidelines which contains integrated commentary and new disclosure items specifically for a given sector.

Link to GRI Website...

KPIs for ESG

This document "KPIs for ESG 3.0" was published by the European Federation of Financial Analysts Societies (EFFAS) and DVFA Society of Investment Professionals in Germany in 2010.
The objective of KPIs for ESG 3.0 is to propose the basis for the integration of ESG (Environmental, Social and Governance) data into corporate performance reporting. To this end, KPIs for ESG 3.0 sets out overall requirements for the presentation of ESG reports, guidelines for the presentation and structure as well as minimum requirements for content to be disclosed.
For each of the 114 subsectors following the Dow Jones Industry Classification Benchmark (ICB) lists of KPIs were defined (Subsectors are classified in 10 categories : Oil & Gas / Basic Materials / Industrials / Consumer Goods / Health Care / Consumer Services / Telecommunications / Utilities / Financials / Technology).

KPIs for ESG 3.0...

GRI Sustainability Reporting Guidelines

GRI is made up of several types of documents serving as a basis for engaging in sustainability reporting.
Regardless of the type of organization, the GRI G3 (Generation 3) Guidelines provide a framework that organizations can adopt voluntarily and flexibly. The first part explains the principles to implement in reporting, and the type of information that is expected to be included.

In the second part, the different levels of application are explained. Lastly, six protocols describe in detail the indicators based on six CSR themes.

GRI Sustainability Reporting Guidel...
Lignes directrices du GRI pour le r...
GRI Application Levels...
Niveaux d'application du cadre GRI...
Economic Indicators and Protocols...
Indicateurs et protocoles Economie...
Environmental Indicators and Protoc...
Indicateurs et protocoles Environne...
Indicateurs et protocoles Responsab...
Product Responsibility Indicators a...
Indicateurs et protocoles Emploi, r...
Labour Practices and Decent Work In...
Human Rights Indicators and Protoco...
Indicateurs et protocoles Droits de...
Indicateurs et protocoles Société...
Society Indicators and Protocols...

GRI-ISO 26000

GRI has published a linkage document that explains how the GRI Guidelines can be used in conjunction with ISO 26000, new guidance on social responsibility that was launched on 1 November 2010.
This publication helps to relate the Social Responsibility (SR) guidance in ISO 26000 to reporting guidance provided by GRI. In particular, this publication aims to help companies and other organizations that follow the GRI Guidelines to prepare their reports, understand how GRI reporting aspects and indicators are related to ISO 26000 clauses.

GRI and ISO 26000: How to use the G...
Pour une utilisation conjointe des ...

Guidance on Corporate Responsibility Indicators in Annual Reports

Prepared by UNCTAD drawing on discussions held in the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), this document presents a set of 16 indicators in the economic and social spheres. These two spheres were chosen to prompt companies to increase their extra-financial communication for their investors and other interested stakeholders so that concise information can be provided and compared. Indicators were chosen on the basis of their national dimension, their contribution to development and the possibility to report concrete results.

Lignes directrices sur des indicate...
Guidance on Corporate Responsibilit...