The Global Reporting Initiative (GRI) G4 Guidelines are presented in two parts.

 

Part 1: GRI-G4 Reporting Principles and Standard Disclosures

The first part, Reporting Principles and Standard Disclosures, includes:

• An overview of how to use the Guidelines

• A new section: ‘Using the Guidelines: The steps to follow’

            • Obtain an overview

            • Choose preferred “in accordance” option

            • Prepare to disclose General Standard Disclosures

            • Prepare to disclose Specific Standard Disclosures

            • Prepare the sustainability report

• Reporting Principles

• Standard Disclosures

• A new section: Quick Links

            • Supporting information on concepts related to G4, e.g., supply chain, external assurance, linkages with frameworks including UNGC, OECD.

• Definitions of Key Terms

Download directly from the GRI website by clinking on this link

 

Part 2: GRI-G4 Implementation Manual

The second part, Implementation Manual, includes:

            • Detailed guidance for the Reporting Principles and Standard Disclosures

            • A complete list of references

            • A glossary

            • General reporting notes

            • Information on the Guidelines’ development

Download directly from the GRI website by clinking on this link