The GRI (Global Reporting Initiative) has produced the first global standard for sustainability reporting, the so-called “G4” Guidelines.
This set of documents has been re-structured, based upon experiences from the previous three sets of Guidelines. The standard is modular in format, making it easier to update various components without having to re-issue the complete standard.
There are three universal modules that apply to all reporters, the Foundation Module (101), the General Disclosures Module (102) and the Management Approach Module (103). These are supported by three topic specific modules, 200 – Economic; 300 – Environmental; and 400 – Social. Working with the five modules enables reporters to develop customised reporting frameworks which can be assessed in accordance with the standard.
A short explanatory video spells out graphically exactly how the standard works and how the modules are used to develop the reporting framework. The main page of the GRI is a very good starting point to navigate through the G4 information for both novice and seasoned reporter.