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The GRI G3 Guidelines are already being used by many organizations, including non-profits to promote transparency and accountability. Yet, non-profits have unique needs for sustainability reporting, above and beyond those addressed by the existing G3 Guidelines. |
Current Project Status
Thank you to everyone who participated in the NGO Sector Supplement public comment period. The Working Group will meet to review your feedback carefully. The Working Group aims to release the final version of the Sector Supplement before mid- 2010.
Downloads
Draft Final NGO Sector Supplement (PDF)
About the project
Why produce a Sector Supplement for the Non-Profit Sector?
The rise of the ‘third sector’ has led to an increasing demand for greater accountability from non-profit organizations. Organized civil society has begun to carry out some of the functions traditionally carried out by state; non-profits significantly influence public policy development on an international, national as well as on a local level. Questions on transparency within these entities have been raised and the Non-Profit Sector Supplement project was initiated as a response, to further enhance sustainability reporting practice in the non-profit sector.
Background
The Non-Profit Sector Supplement will provide reporting guidance for non-profit organizations to report on sustainability performance at their organizational level. The Sector Supplement is intended to be generally applicable to all sizes of organizations within the sector. While recognizing that there are considerable variations among types of organizations in this sector, in terms of mission/focus areas (e.g., human rights, development, education, consumer awareness, humanitarian assistance/emergency relief) operations (e.g., advocacy/campaigning, research, fund raising), and orientation (e.g., religious or non-religious, global or local focus) the Sector Supplement is generally intended to capture sustainability impacts associated with organizations in the sector
Development process
The multi-stakeholder Working Group has been using a consensus seeking process to research and draft the Non-Profit Sector Supplement since the start in February 2008. The Working Group includes representatives from non-profit organizations together with report user groups, such as labor organizations, government agencies and donors with a diverse geographical background.
The Non-Profit Sector Supplement is based on the third generation of the GRI Sustainability Reporting Guidelines the (G3 Guidelines). The development process will be in accordance with the GRI due process under the governance of the GRI Board of Directors and the GRI Technical Advisory Committee (TAC).
Find out more on the GRI Sector Supplement Development Process
Working Group
The following organisations are participating in the Working Group to develop these sector specific guidelines:
Agency for Social Information, Amnesty International, Centre for Human Rights and Environment, Cotlands, Development Alternatives, GreaterGood South Africa Trust, Greenpeace International, Interaction, Novartis, One World Trust, Oxfam, RBI - Responsible Business Initiative, Tearfund, University of Bologna, Unilever, World Bank, World Education/GAN-Net and World Vision International.
The composition of the Working Group was finalised in its current form in October 2008.
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