GRI Sustainability Reporting Standards

= Full coverage = Partial coverage

Purpose of standards of Framework through the lens of ‹IR›

About

Enabling all organizations – regardless of size, sector or location – to report about their impacts on the economy, the environment, and/or society.

Scope of standards of Framework through the lens of ‹IR›

Financial capital
Manufactured capital
Intellectual capital
Human capital
Social and relationship capital
Natural capital
Full Full Full

GRI SUSTAINABILITY REPORTING STANDARDS (GRI STANDARDS) AND HUMAN CAPITAL

  • GRI 102: General Disclosures 2016
  • GRI 103: Management Approach 2016
  • GRI 401: Employment 2016
  • GRI 402: Labor/Management Relations 2016
  • GRI 403: Occupational Health and Safety 2018
  • GRI 404: Training and Education 2016
  • GRI 405: Diversity and Equal Opportunity 2016
  • GRI 406: Non-discrimination 2016
  • GRI 407: Freedom of Association and Collective Bargaining 2016
  • GRI 408: Child Labor 2016
  • GRI 409: Forced or Compulsory Labor 2016
  • GRI 410: Security Practices 2016
  • GRI 411: Rights of Indigenous Peoples 2016
  • GRI 412: Human Rights Assessment 2016
  • GRI 414: Supplier Social Assessment 2016

GRI SUSTAINABILITY REPORTING STANDARDS (GRI STANDARDS) AND SOCIAL AND RELATIONSHIP CAPITAL

  • GRI 102: General Disclosures 2016
  • GRI 103: Management Approach 2016
  • GRI 202: Market Presence 2016
  • GRI 203: Indirect Economic Impacts 2016
  • GRI 204: Procurement Practices 2016
  • GRI 205: Anti-corruption 2016
  • GRI 206: Anti-competitive Behavior 2016
  • GRI 413: Local Communities 2016
  • GRI 414: Supplier Social Assessment 2016
  • GRI 415: Public Policy 2016
  • GRI 416: Customer Health and Safety 2016
  • GRI 417: Marketing and Labeling 2016
  • GRI 418: Customer Privacy 2016
  • GRI 419: Socioeconomic Compliance 2016

GRI SUSTAINABILITY REPORTING STANDARDS (GRI STANDARDS) AND NATURAL CAPITAL

  • GRI 102: General Disclosures 2016
  • GRI 103: Management Approach 2016
  • GRI 301: Materials 2016
  • GRI 302: Energy 2016
  • GRI 303: Water and Effluents 2018
  • GRI 304: Biodiversity 2016
  • GRI 305: Emissions 2016
  • GRI 306: Effluents and Waste 2016
  • GRI 307: Environmental Compliance 2016
  • GRI 308: Supplier Environmental Assessment 2016

Content of standards of Framework through the lens of ‹IR›

Organisational overview and external environment
Governance
Business model
Risks and opportunities
Strategy and resource allocation
Performance
Outlook
Partial Partial Partial Partial Partial Partial

GRI SUSTAINABILITY REPORTING STANDARDS (GRI STANDARDS) AND ORGANIZATIONAL OVERVIEW AND EXTERNAL ENVIRONMENT

GRI 102: General Disclosures 2016

  • Organizational Profile:  Disclosure 102-1 to Disclosure 102-13
  • Ethics and integrity:  Disclosure 102-16 to Disclosure 102-17

GRI SUSTAINABILITY REPORTING STANDARDS (GRI STANDARDS) AND GOVERNANCE

GRI 102: General Disclosures 2016

  • Governance: Disclosure 102-18 to Disclosure 102-39

GRI SUSTAINABILITY REPORTING STANDARDS (GRI STANDARDS) AND BUSINESS MODEL

GRI 102: General Disclosures 2016

  • Organizational Profile:  Disclosure 102-1 to Disclosure 102-13

GRI 103: Management Approach 2016

GRI SUSTAINABILITY REPORTING STANDARDS (GRI STANDARDS) AND RISKS AND OPPORTUNITIES

GRI 102: General Disclosures 2016

  • Strategy: Disclosure 102-14 and Disclosure 102-15

GRI SUSTAINABILITY REPORTING STANDARDS (GRI STANDARDS) AND PERFORMANCE

GRI 102: General Disclosures 2016

GRI 103: Management Approach 2016

All Topic-specific Standards in the series:

  • Economic
  • Environmental
  • Social

GRI SUSTAINABILITY REPORTING STANDARDS (GRI STANDARDS) AND OUTLOOK

GRI 102: General Disclosures 2016

  • Strategy: Disclosure 102-14 and Disclosure 102-15

GRI 103: Management Approach 2016