G3 Guidelines and GRI Sustainability Reporting


gri report logo G3 Guidelines and GRI Sustainability Reporting

The G3 Guidelines are the cornerstone of theGRI Sustainability Reporting Framework. They are used as the basis of an organization’s annual reporting.


The Guidelinesoutline core content for reporting and are relevant to allorganizations regardless of size, sector, or location. They are thefoundation upon which all other GRI reporting guidance is based. The G3Guidelines outline a disclosure framework that organizations canvoluntarily, flexibly, and incrementally adopt. The flexibility of theG3 format allows organizations to plot a path for continual improvement of their sustainability reporting practices.

Part 1 – Reporting Principles and Guidance

  • Principles to define report content: materiality, stakeholder inclusiveness, sustainability context, andcompleteness.

  • Principles to define report quality: balance, comparability, accuracy, timeliness, reliability, andclarity.

  • Guidance on how to set the report boundary.

Part 2 – Standard Disclosures

  • Strategy and Profile

  • ManagementApproach

  • Performance Indicators

The Guidelines are updatedincrementally. This process represents a change from the previousrevision cycles, in which the entire set of Guidelines were subject torevision. Going forward, GRI will use a process involving incrementalupdates that will target specific revision goals – addressing onlycertain portions of the Guidelines.


On anannual basis, GRI invites stakeholders to identify their priorities in Q4 for further development of the Guidelines. The stakeholder feedback is then reviewed andused to formulate a draft plan. The draft plan is posted on the GRI websitefor public comment


The Board of Directors will approve a finalset of priorities for implementation for the next fiscal year based onfeedback from the Technical Advisory Committee (TAC) and theStakeholder Council (SC). This plan will take into account any ongoing projects from previous years that have not yet been completed


Based on the plan, GRI will form workinggroups to develop draft revisions for review by the TAC


Following the TAC review, the draft revisionswill be forwarded to the SC for their concur/non-concur and then to the Board for a final decision


Updates to the Guidelines will be issued when the work is completed. This means that projects may be completed and released in any givenyear.

GRIis involved with several projects related to updating the Guidelinesincluding Community Indicators. Aspart of the general process of continuously improving theSustainability Reporting Framework, GRI is working to improve theCommunity Indicators in the G3 Guidelines.

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