Impact Measurement FrameworkSustainability Reporting Guideline
Author(s): Global Reporting Initiative (GRI)
Target Market: Corporate businesses, public agencies, small to medium enterprises, non-governmental organizations, industry groups
Overview: Provides a reporting system that includes metrics and data collection methods for organizations wishing to report against sustainability-related impact and performance
Data Collection / Measurement Method:
- Organizations disclose and provide data required
Scoring Method: A table is provided which references data sources where key metric information can be sourced. Organizations would source this data and provide to the GRI for verification and assurance.
Key Points:
- Requires a significant amount of disclosure across the business
- A significant amount of time, effort and training is required to access this data
- Disclosure process can be time-consuming and resource-intensive