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Global Reporting Initiative G4 Indicators

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The Global Reporting Initiative (GRI) is an international independent standards organization that helps businesses, governments and other organizations understand and communicate their impacts on issues such as climate change, human rights and corruption. 

The GRI G4 Sustainability Reporting Guidelines offer Reporting Principles, Standard Disclosures (Disclosure on Management Approach (DMA) and Indicators - on which Wikirate metrics are based) and an Implementation Manual for the preparation of sustainability reports by organizations, regardless of their size, sector or location. The Guidelines also offer an international reference for all those interested in the disclosure of governance approach and of the environmental, social and economicI performance and impacts of organizations. The Guidelines are useful in the preparation of any type of document which requires such disclosure.

The Guidelines are developed through a global multi-stakeholder process involving representatives from business, labor, civil society, and financial markets, as well as auditors and experts in various fields; and in close dialogue with regulators and governmental agencies in several countries. The Guidelines are developed in alignment with internationally recognized reporting related documents, which are referenced throughout the Guidelines.

(Source: Global Reporting Initiative)

 

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Subtopics

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Overview

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The economic dimension of sustainability concerns the organization’s impacts on the economic conditions of its stakeholders, and on economic systems at local, national, and global levels. 

The GRI G4 Economic Category illustrates the flow of capital among different stakeholders, and the main economic impacts of the organization throughout society.

(Source: Global Reporting Initiative)

 

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Subtopics

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Overview

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The environmental dimension of sustainability concerns the organization’s impact on living and non-living natural systems, including land, air, water and ecosystems. 

The GRI G4 Environmental Category covers impacts related to inputs (such as energy and water) and outputs (such as emissions, effluents and waste). In addition, it covers biodiversity, transport, and product and service-related impacts, as well as environmental compliance and expenditures.

(Source: Global Reporting Initiative)

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Subtopics

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Overview

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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)

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Subtopics

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Overview

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The GRI G4 social dimension of sustainability concerns the impacts the organization has on the social systems within which it operates and Human Rights specficially covers the extent to which processes have been implemented, incidents of human rights violations, and changes in stakeholders’ ability to enjoy and exercise their human rights. 

Among the human rights issues included are non-discrimination, gender equality, freedom of association, collective bargaining, child labor, forced or compulsory labor, and indigenous rights. 

There is growing global consensus that organizations have the responsibility to respect human rights.

The international legal framework for human rights is comprised of a body of law made up of treaties, conventions, declarations and other instruments. The corner stone of human rights is the United Nations (UN) International Bill of Rights, which is formed by three instruments:

  • 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

These are the first reference points for any organization reporting on human rights. In addition to these three key instruments, the international legal framework for human rights is underpinned by over 80 other instruments. These instruments range from soft declarations and guiding principles to binding treaties and conventions, and range from universal to regional instruments. 

Organizations can affect a wide range of human rights. In assessing which human rights are relevant for reporting, the organization should consider all human rights.

(Source: Global Reporting Initiative)

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Subtopics

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Overview

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Product Responsibility

The Aspects under the sub-Category of Product Responsibility concern the products and services that directly affect stakeholders, and customers in particular.