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...

Reaching Investors : Communicating Value through ESG Disclosures

This document provides a model for sustainability reports. Companies can structure their investor communications around three key building blocks:
1. Statement from the CEO or Chair of the Board.
2. Analysis of Risks and Opportunities.
3. The Provision of Performance Data.
The document also shows how ESG information can be used in the financial services sector.

Reaching Investors : Communicating ...

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 ...

GRI/UN Global Compact Cross Reference Table

This table, drawn up jointly by the UN Global Compact and GRI, includes indicators from the GRI Guidelines that help report corporate action in the framework of the UN Global Compact and present the “Communication on Progress”.
Tableau de concordance GRI/Pacte mo...

Let’s Report!

The new publication “Let’s Report!” is specifically designed to assist in reporting. A 10-point summary explains the steps to follow in preparing a GRI report. It also includes a “Lets Report” Level C reporting template to be completed directly in the form provided.
Modèle du rapport GRI Niveau C...
Sommaire d'explications...
GRI Level C Reporting Template...
Explanation Summary...

TUAC Guide for the GRI User

This guide summarizes what trade unions should know about the GRI G3 Guidelines providing a list of questions to ask regarding the process, content, references to international standards and financial ethics.
Checklist du TUAC à destination des...
Global Reporting Initiative: A Trad...

Carrots and Sticks- Promoting Transparency and Sustainability

This publication covers most OECD countries, as well as new emerging market countries in addition to Brazil, India and South Africa. One section provides more detailed information on the following countries: Australia, Brazil, China, France, India and South Africa.
This publication is the outcome of a collective effort of UNEP, KPMG Sustainability, the Global Reporting Initiative and the University of Stellenbosch Business School, with the support of many other experts and organisations. It was published in May 2010.

Carrots and sticks...

The future for sustainability reporting

The report « Transparent Economy » was published in 2010 by GRI (Global Reporting Initiative). It presents trends that will drive or constrain greater transparency and accountability.
The study included an online survey of the GRI community, focusing on seven major trends - subsequently boiled down into the TIGERS agenda (Traceability, Integrated Reporting, Government Leadership, Environmental Boundaries, Rating and Ranking, and Shadow Economies). Recommendations are made for business, financial institutions, governments and individuals.

Transparent Economy...