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