GRI publishes ISO 26000 linkage document on Social Responsibility
03 November 2010

​GRI has published a linkage document that explains how the GRI Guidelines can be used in conjunction with ISO 26000, new guidance on social responsibility that was launched on 1 November 2010.
​This publication helps to relate the Social Responsibility (SR) guidance in ISO 26000 to reporting guidance provided by GRI. In particular, this publication aims to help companies and other organizations that follow the GRI Guidelines to prepare their reports, understand how GRI reporting aspects and indicators are related to ISO 26000 clauses.

Although ISO 26000 does not offer guidance on SR performance reporting, the ISO 26000 content does cover a very similar range of topics to that in the GRI Reporting Guidelines. In doing so, the ISO guidance provides a structure for companies to organize their activities, which can influence a company’s reporting process.

As part of the world’s most widely used sustainability reporting framework, created through an international multi-stakeholder, consensus- based process, GRI provides the most suitable guidelines to support organizations interested in reporting on the topics covered by ISO 26000. By using the GRI framework in conjunction with the new ISO guidance, reporters will have a practical set of tools to measure and report on their social responsibility policies and practices.

GRI has actively participated in the ISO 26000 development process since the start. GRI supports the recognition the Guidance Standard gives to the positive contribution businesses and other organizations can make through improved practices and reporting on their social impacts to ensure a sustainable future for all.