(GRI) Global Reporting Index
Sustainability Reporting using (GRI) G4
The Global Reporting Initiative (GRI) is a non-profit organisation that provides a comprehensive set of guidance for corporate sustainability reporting. The latest version, G4, was launched in May 2013 and represents an important shift emphasis.
How IMS Consulting can help?
IMS Consulting is ideally placed to help your company with every step of the GRI sustainability reporting process
- GRI G4 assurance
- Stakeholder engagement
- Materiality assessment 'what is important'
- Report writing
The importance of Materiality
There are a number of changes to the updated G4 framework, but arguably the most significant is the requirement for a much greater emphasis on materiality*. Now placed by GRI at the centre of the reporting process, establishing what is material is fundamentally reliant on stakeholder engagement. Companies must identify the most important impacts from the perspective of their stakeholders, disclose the full list, and tailor the reports to align with the results.
* Materiality refers to those impacts or aspects of sustainability that matter most to a company or its stakeholders.