The GRI Standards represent global best practice for reporting publicly on a range of economic, environmental and social impacts.
Sustainability reporting based on the GRI Standards provides information about an organization's positive or negative contributions to sustainable development. The GRI Standards framework consists of Universal Standards and Topic-specific Standardswhich contain disclosures and supporting requirements for disclosures.
The way the standards are use in a reporting process - see Figure 1 - is explained in Next Level Sustainability’s online or two-day in-person training course.
There are three Universal Standards in the 100 series which guide you on:
how to use the Standards through reporting principles:
reporting contextual organisational information; and
reporting how your material topics are managed.
GRI 101: Foundation 2016 (containing Standard Interpretation 1)
GRI 102: General Disclosures 2016
GRI 103: Management Approach 2016
There are seven topic-specific Standards in the 200 series of the GRI Standards used to report information on an organization’s material impacts related to economic topics.
There are eight topic-specific standards in the 300 series of the GRI Standards which are used to report information on an organization’s material impacts related to environmental topics.
There are nineteen topic-specific Standards in the 400 series of the GRI Standards which are used to report information on an organization’s material impacts related to social topics.
Dr Robert Gale
Director & Certified Training Partner GRI in Australia