New reporting resources help guide the way to more and better corporate disclosure
07 May 2014
GRI new reporting resources

GRI offers a variety of resources to help make the reporting process as easy as possible. This month, we announce the availability of two new linkage documents and six new Sector Disclosures documents.
Sector Disclosures update
In February, the first four G4 Sector Disclosures documents were launched. GRI is now pleased to announce that all 10 G4 Sector Disclosures are available, covering the following sectors: Airport Operators, Construction and Real Estate, Electric Utilities, Event Organizers, Financial Services, Food Processing, Mining and Metals, Media, NGO, and Oil and Gas.
The documents are adapted versions of the 10 GRI G3/G3.1 Sector Supplements reorganized to fit the structure and content of the G4 Guidelines. Unlike the Sector Supplements for G3 and G3.1 – which contained the Guidelines text plus additional sector content – the Sector Disclosures do not replace the Guidelines, but are rather used in addition to the Guidelines. They therefore serve as complementary material for G4 reporters, and constitute a key component of the ‘in accordance’ criteria. New contents have not been added.
While the Sector Disclosures are tailored to specific sectors, organizations in other sectors may also benefit from the reporting guidance they provide. To download all 10 G4 Sector Disclosures, follow this link.
New GRI linkage documents and issue-specific resources
Since the launch of G4 in May 2013, GRI has been working with various international organizations to develop linkage documents that offer guidance to companies on how to jointly use different reporting and normative frameworks to guide responsible business behavior and produce robust sustainability reports.
The aim is that the aligned guidance will improve the consistency and comparability of sustainability performance data, making corporate reporting more efficient and effective, and easing the reporting burden for companies.

The UNICEF publication is designed as a practical tool for helping companies communicate how they are respecting and supporting children’s rights. It points readers to elements of the GRI Framework that can be used as a basis for reporting on children’s rights, and it aims to show companies how their reporting processes can and should be aligned with GRI and other frameworks.

In his foreword to the publication, GRI’s Chief Executive, Ernst Ligteringen, wrote: “The infringement of any child’s rights is a tragedy. The fact that children’s rights are still not enshrined in law in many countries, and that disreputable companies are profiting out of these infringements, is however even more shocking… Reporting and disclosure on children’s rights-related issues (beyond child labor) is significantly underdeveloped. This UNICEF publication will help businesses better understand how different disclosures and indicators in the GRI G3.1 and G4 Guidelines might be extended to integrate children’s rights into sustainability measuring and reporting.”

GRI works in close collaboration with these and other organizations around the world in order to promote a culture of transparency and accountability. These partnerships and linkage documents demonstrate how the joined-up activities of coalitions and networks can help improve best practice in reporting, and ultimately help pave the way to more and better corporate disclosure.

GRI offers many more resources for reporters such as a brief introduction to G4 for beginners, a Content Index Template or resources to help GRI reporters transition from G3 or G3.1 to G4. Find all these and more at this page on the GRI website.