Overview of the Non-Profit Sector Supplement
The rise of the ‘third sector’ has led to increasing demands by multiple stakeholders for greater accountability from non-profit organizations. Organized civil society has begun to carry out some of the functions traditionally carried out by states, and non-profits have significant influence on public policy at the international, national, and local levels. This has raised questions about the governance and operations of such organizations, which are exerting influence on the societies in which they operate.
|
|
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. |
A group of 18-20 expert practitioners from diverse geographies will work together using a consensus seeking process to research and draft the Non-Profit Sector Supplement. The group will include representatives from non-profits together with report user groups, such as labor organizations, government agencies and donors.
The process is divided into two phases
Phase 1: Development of the pilot version of the Non-Profit Sector Supplement
Phase 2: Piloting and finalization of the Non-Profit Sector Supplement
What next?
The Sector Supplement will be developed through a series of meetings over the course of 12-14 months when the working group will propose, discuss and refine the content of the Sector Supplement. The drafting of the Sector Supplement by the working group will be complete by the beginning of the third quarter 2008. After which, a draft document will undergo a public comment period (90 days).
After the public comment period, the working group will meet again to discuss feedback and incorporate changes. The draft Sector Supplement will then be submitted to the GRI Technical Advisory Committee (TAC) who will review it on the basis of technical quality and evaluate the due process followed during its development.
Upon the release of a pilot version of the Sector Supplement in early 2009 it will be ready for use. A pilot phase will be launched in 2009 after NPOs have had some experience with it, and a final version will be developed through a multi-stakeholder process.