The GRI describes its protocol on labour practices as follows:
"The ILO Decent Work Agenda is framed within the context of fair globalization, which aims to achieve both economic growth and equity through a combination of social and economic goals.
The Agenda has four elements:
- Employment,
- Dialogue,
- Rights, and
- Protection.
The structure of Labour Indicators is broadly based on the concept of decent work."

This document analyses French companies' social reporting practices by explaining possible problems and indicators and best practices that have been observed.

An ORSE study analyzes how countries involve Employee Representative Bodies (Instances de Représentation du Personnel-IRP) in drafting sustainable development reports.