This Standard is part of the set of GRI Sustainability Reporting Standards (GRI Standards). These Standards are designed to be used by organizations to report about their impacts on the economy, the environment, and society.
The GRI Standards are structured as a set of interrelated, modular standards. The full set can be downloaded at www.globalreporting.org/standards/. There are three universal Standards that apply to every organization preparing a sustainability report:
GRI 102: General Disclosures, which this metric falls within, provide an overview of an organization’s size, geographic location, and activities. This contextual information is important to help stakeholders understand the nature of the organization and its economic, environmental and social impacts.
The methodology for the former G4 standard for this metric (G4-10b) can be found here.