New sustainability reporting guidance released for public consultation
26 June 2012

​Sustainability experts, organizations and professionals can help shape the future of corporate sustainability reporting, as the Global Reporting Initiative (GRI) publishes an exposure draft of new guidance for public feedback.
​GRI produces a comprehensive sustainability reporting framework that is widely used around the world. GRI is now working on the next generation of its Sustainability Reporting Guidelines – G4. As part of the development process, the second Public Comment Period is now open for organizations and individuals to share their views and help shape the structure and content of G4.

Nelmara Arbex, Deputy Chief Executive of the Global Reporting Initiative (GRI), who is leading the G4 development process, said: “We are at a point now where companies and other organizations have to be transparent about their economic, environmental and social performance: customers, suppliers, investors , governments and other stakeholders expect it. This exposure draft of the new generation of Guidelines – G4 – shows how G4 will help all organizations take a step towards much more focused, relevant reports, covering material topics.”

The G4 development is focused on five main areas – Boundary, Application Levels, Governance and Remuneration, Supply Chain, and Disclosures on Management Approach – and Working Groups have produced new and updated content. This content is now available for public comment. Individuals and organizations can provide feedback by answering questions about the new content and providing editorial suggestions and comments in the text of the exposure draft.

GRI invites all interested people and organizations to participate in the second G4 Public Comment Period. Feedback on the draft documents will guide the GRI Secretariat, Working Groups, and governance bodies to finalize the development of G4.

The content is available online from 25 June to 25 September 2012. It is available in English, and respondents can log in and out of the system as many times as they like.


For further information contact:
Lucy Goodchild
Press & Communications Manager
Global Reporting Initiative
Tel: +31 (0)20 531 0067
Out of office hours: +31 (0)6 303 99 531

Notes to Editors

1. About the Global Reporting Initiative

The Global Reporting Initiative (GRI) produces a comprehensive Sustainability Reporting Framework that is widely used around the world, to enable greater organizational transparency. The Framework, including the Reporting Guidelines, sets out the Principles and Indicators organizations can use to report their economic, environmental, and social performance. GRI is committed to continuously improving and increasing the use of the Guidelines, which are freely available to the public.

2. About G4

G4 is GRI’s fourth generation of Sustainability Reporting Guidelines and is now in development. G4 is part of GRI’s commitment to the continuous development of its Guidelines. G4 aims to meet the following development priorities:

• to offer guidance in a user-friendly way, so that beginners can easily understand and use the Guidelines
• to improve the technical quality of the Guidelines’ content in order to better support reporting organizations when preparing the report information and information users when using it
• to align with other international disclosure standards and relevant metrics
• to improve guidance on identifying “material” content – from different stakeholders perspective – to be included in the sustainability reports
• to offer guidance on how to link the sustainability reporting process to the preparation of Integrated Report aligned with the guidance to be developed by International Integrated reporting Council (IIRC)

G4 will be launched at GRI’s Global Conference in May 2013.