Global Reporting Initiative
The Global Reporting Initiative (GRI) uses a participatory process to develop guidelines for the preparation of sustainability reports by large companies , small and medium-sized enterprises ( SMEs ), governments and non-governmental organizations .
Organization and objectives
GRI sees itself as a continuous international dialogue that includes a large number of stakeholder groups . The basis of reporting in accordance with GRI is transparency , its goal is standardization and comparability.
With this vision and aim, GRI was founded in 1997 by Ceres (formerly: Coalition of Environmentally Responsible Economies, currently: Investors and Environmentalists for Sustainable Prosperity) in partnership with the United Nations Environment Program . The GRI works worldwide with the active participation of companies, human rights , environmental , labor and government organizations and other stakeholder groups.
The standards are published by the Global Sustainability Standards Board . The secretariat has been in Amsterdam since September 2002 .
Framework for sustainability reporting
The GRI guidelines are intended to support sustainable development worldwide and at the same time provide companies, governments, investors, employees and an interested public with comparable decision-making and orientation aids. They are intended to support companies / organizations in the preparation of sustainability reports with a voluntary framework for reporting. By defining certain key figures and indicators for economic, ecological and social aspects of their activities, products and services, the comparability of the reports is increased. In doing so, they complement the operational or institutional sustainability management and controlling . The members of the United Nations Global Compact are now recommended to submit a CSR or sustainability report based on the guidelines of the GRI.
Development of guidelines
In 1999 the first draft of the GRI guidelines for sustainability reporting was available. In a trial phase, it was tested in 21 companies (1999-2000) and commented on and updated by numerous other companies and non-company-related experts. The resulting set of indicators from 2002 was continuously developed in a stakeholder dialogue through the standard versions G2 - G4. The main innovation in GR4 since 2014 was the principle of materiality and the abolition of the "application level".
Instead of a “G5” version, the modularized GRI Sustainability Reporting Standards followed in October 2016 . They consist of 36 individual standard modules and comprise a total of over 120 indicators that describe both the company and its performance as well as the report itself. There are some translations of the original English guideline in over 10 languages. Even if the translations are official, the English original contains more reliable explanations and indicator names.
| Indicator areas of the GRI (2016) | Number of indicators |
|---|---|
| Economic performance indicators | 11 |
| Environmental performance indicators | 35 |
| Societal / social performance indicators | 40 |
From July 1, 2018, the new standards for reporting within the framework of GRI will be mandatory. These new standards are intended to improve flexibility in the form of reporting and application. In connection with other frameworks for sustainability - such as the Sustainable Development Goals or the German Sustainability Code (DNK) - more space should be created for modifications and extensions. In addition to the general set of indicators, there are so-called sector guidances , which are adapted to special industries such as transport and logistics.
Differentiation from other sustainability standards
Some German SMEs use the German Sustainability Code as an entry standard . This is based on the GRI, but is less extensive.
The GHG Protocol is a transnational standard of the World Resources Institute and the World Business Council for Sustainable Development for accounting for greenhouse gas emissions. The GRI reporting on greenhouse gas emissions (GRI Module 305: Emissions. 2016) is based on the GHG Protocol.
literature
- L. Rieth: Global Governance and Corporate Social Responsibility. What influence do the UN Global Compact, the Global Reporting Initiative and the OECD guidelines have on the CSR engagement of German companies? Budrich UniPress, Opladen 2009, ISBN 978-3-940755-31-5 .
- Global Reporting Initiative (GRI): Sustainability Reporting Guidelines 2002. German translation by the Center for Sustainability Management, 2003. CSM Lüneburg (PDF file; 2.59 MB)
- P. Seele, R. Wagner: Transition from GRI 3.0 to 4.0: Summary of relevant changes. R. Center for Corporate Reporting. Ed. K. Koehler. Zurich 2015. PDF
Web links
Individual evidence
- ↑ Soul and Wagner 2015
- ^ First Global Sustainability Reporting Standards Set to Transform Business. Global Reporting Initiative, November 19, 2016, accessed November 24, 2017 .
- ^ Sector Guidance. (No longer available online.) Global Reporting Initiative, archived from the original on December 1, 2017 ; accessed on November 24, 2017 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ FAQ - Compatibility with GRI and other reporting standards - The Global Compact, the OECD Guidelines for Multinational Enterprises, ISO 26000, the GRI guidelines - why a sustainability code? German Council for Sustainable Development , accessed on November 28, 2017 .
