The GRI Sustainability Reporting Framework

Global Reporting Initiative’s (GRI) Sustainability
Reporting Framework is a set of practical tools that companies can
use to measure and report their economic, environmental, social
performance. The Framework serves internal tracking purposes and transparency.
The Framework includes Reporting
Guidelines, Sector
Guidelines and other resources.

Reporting Guidelines

The Reporting Guidelines feature sustainability disclosures that
organizations can adopt flexibly and incrementally. There are also
sector-tailored guidance on reporting standards set by GRI.

Sector Guidelines

Sector specific supplements are also available on issue related to
biodiversity management and ecosystems, community consultation, Indigenous
people’s rights, handling disputes related to land, the resettlement of local
communities and more.

GRI reports are used for internal benchmarking purposes and public
disclosure. GRI recommends that companies set up a reporting cycle — a program
of data collection on environmental and social impacts of the organization,
internal and external communication, and responses. A reporting cycle allows
firms to monitor their performance on an ongoing basis. This information is and
then made public.

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