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.

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).