The GRI G4 social dimension of sustainability concerns the impacts the organization has on the social systems within which it operates and Labor Practices metrics are based on internationally recognized universal standards, including:

• United Nations (UN) Declaration, 'Universal Declaration of Human Rights', 1948
• United Nations (UN) Convention, 'International Covenant on Civil and Political Rights', 1966
• United Nations (UN) Convention, 'International Covenant on Economic, Social, and Cultural Rights', 1966
• United Nations (UN) Convention, ‘Convention on the Elimination of all Forms of Discrimination against Women (CEDAW)’, 1979
• International Labour Organization (ILO) Declaration, 'Declaration on Fundamental Principles and Rights at Work', 1998 

The Labor Practices Indicators also draw upon two instruments that address the social responsibilities of business enterprises:

• International Labour Organization (ILO), 'Tripartite Declaration of Principles Concerning Multinational Enterprises and Social Policy', 1977
• Organisation for Economic Co-operation and Development (OECD), OECD Guidelines for Multinational Enterprises, 2011

(Source: Global Reporting Initiative)