Global Reporting Initiative (GRI)

The GRI G3.1 guidelines are an international standard for Corporate Responsibility and Sustainability reporting. The guidelines stipulate what should rightly be included in such reports. These guidelines not only cover the appropriate focal areas and indicators but also how the reporting process should be approached.

The recommendations are broken down as follows:

1. Principles/guidelines to good reporting:
   1. Content
   2. Quality
   3. Boundary/scope
2. Standard Disclosures:
   1. Strategy/Profile
   2. Approach to CR/Management approach
   3. Performance Indicators:
      1. Economic
      2. Environmental
      3. Social (Labour/Human Rights/Society/Product Responsibility)
3. Industry Supplements (additional recommendations according to the specific sector in concern)

GRI standards are the basis to a scoring system showing the completeness and quality of reports. These scores can be obtained by self-review, third party review, or review by GRI.