Global Reporting Initiative
The Global Reporting Initiative ( GRI) developed in a participatory process and guidelines for the preparation of sustainability reports of large enterprises, small and medium enterprises (SMEs), governments and NGOs.
Organization and Objective
The Global Reporting Initiative is understood as an ongoing international dialogue involving a variety of stakeholders. The basis of GRI reporting is transparency, their goal standardization and comparability.
With this vision and this goal GRI was established in 1997 by Ceres (formerly the Coalition of Environmentally Responsible Economies, currently: Investors and Environmentalists for Sustainable Prosperity ) established in partnership with the United Nations Environment Programme (UNEP). The GRI is working worldwide with the active participation of companies, human rights, environmental, labor and government organizations and other stakeholders.
Since September 2002, is the GRI Secretariat in Amsterdam.
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 the interested public similar decision-making and guidance. They should assist companies / organizations in the preparation of sustainability reports with a voluntary framework for reporting. Through the Directive's requirement for specific metrics and indicators to economic, environmental and social aspects of its activities, products and services, the comparability of the reports is increased. For you to complete the operational and institutional sustainability management and controlling. The members of the Global Compact of the United Nations is now recommended to submit a CSR or sustainability report, which is written according to the guidelines of the GRI.
Development of guidelines
In 1999, before the first draft of the GRI guidelines for sustainability reporting. In a test phase, it was tested in 21 companies (1999-2000 ) and commented on by many other companies and non-mission -bound experts and updated. The resulting set of indicators from the 2002 is continuously developed in a stakeholder dialogue. The current GRI guidelines ( " G3" ) was introduced in October 2006. It comprises a total of 120 indicators that describe both the company and its performance as well as the report itself. There is a translation of the English original Directive in over 10 languages. Although there are official translations, the English original contains more reliable explanations and indicators designations.
In addition to the general set of indicators exist so-called Sector Supplements that are adapted to specific industries such as transportation & logistics. These have as a basis, however, the wording of the Directive from 2002 and not the current G3.