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G4 Sustainability Reporting Guidelines

This page contains the G4 Sustainability Reporting Guidelines (G4 Guidelines) and their related content. The G4 Guidelines have been superseded by the GRI Sustainability Reporting Standards (GRI Standards). The GRI Standards will be required for all reports or other materials published on or after 1 July 2018 – the G4 Guidelines remain available until this date.

The G4 Guidelines
By using the GRI Guidelines, reporting organizations disclose their most critical impacts – be they positive or negative – on the environment, society and the economy. They can generate reliable, relevant and standardized information with which to assess opportunities and risks, and enable more informed decision-making – both within the business and among its stakeholders. G4 is designed to be universally applicable to all organizations of all types and sectors, large and small, across the world.

Please note that the G4 Guidelines have been superseded by the GRI Standards, released on 19 October 2016. Use of the GRI Standards will be required for all reports or other materials published on or after 1 July 2018 – the G4 Guidelines remain available until this date. First-time reporters are strongly encouraged to use the GRI Standards instead of G4. Find out more about the new GRI Standards here.

Download the G4 Guidelines, including the Implementation Manual and FAQ in one zipped collection of documents:

(Note that the GRI Standards have superseded the G4 Guidelines, which will be phased out on 1 July 2018.)
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Download the documents separately:

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Reporting Principles and Standard Disclosures

Part 1 of G4 has the Standard Disclosures that all organizations use to report their sustainability impacts and performance. It also details the Reporting Principles that enable effective reporting, and the criteria to meet for reporting ‘in accordance’ with the Guidelines.
Note that the GRI Standards have superseded the G4 Guidelines, which will be phased out on 1 July 2018.


Implementation Manual

The Implementation Manual – part 2 of G4 – is  essential for preparing a sustainability report. It explains how to apply the Reporting Principles, how to prepare information, and how to interpret the Guidelines’ concepts. 
Note that the GRI Standards have superseded the G4 Guidelines, which will be phased out on 1 July 2018.


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GRI FAQ  

The G4 FAQ document gives support to G4 users, answering technical enquiries about how to use or interpret the Guidelines.
 
INTERPRETATIONS
 
The Global Sustainability Standards Board (GSSB) has issued interpretations regarding the G4 Guidelines. All GSSB interpretations are found on the G4 Interpretations webpage, and at the end of the G4 Guidelines.
 
For more information on the GSSB’s roles and responsibilities, see the GSSB Terms of Reference and Due Process Protocol.
 
 
MORE ON G4

For more information about the G4 Guidelines, see an introduction to G4.
 
Do you have questions about the implementation of G4? Take a look at our G4 Frequently Asked Questions.
 
Access G4 in your own language using the G4 Guideline translations.
 
G4 is also available in an easy-to-navigate web version – G4 Online.
 
See the G4 Resources page for more information about the G4 Guidelines and how to use them.