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R&D Publications

​GRI often undertakes research to identify and monitor trends in sustainability reporting. GRI’s Research and Development publications present the findings of GRI’s research - often in cooperation with others - and are informative resources for organizations wishing to learn more about reporting.
Revealing Research

Revealing Research

​Research and Development publications are available for free download. They support the use of the Reporting Framework by providing specialized resources, issue-specific research, linkages with other corporate responsibility initiatives, and other forms of reporting advice.  

View all Research & Development publications

 



Defining Materiality: What Matters to Reporters and Investors 

Language: English

Publication date: March 2015

In this publication GRI and RobecoSAM explore materiality from the reporter’s perspective and compare this with the investor perspective in two sectors: Technology Hardware & Equipment and Banks & Diverse Financials.

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Sustainability Topics for Sectors. What do stakeholders want to know?
Language: English
Publication date: May 2013

Description: Identification of sustainability topics for 52 sectors considered to be relevant by different stakeholder groups.

Visit the Sustainability Topics webpages to download the document and read more about this research.

 

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The sustainability content of integrated reports - a survey of pioneers
Language: English
Publication date: May 2013

The purpose of this publication is to investigate the self-declared integrated reports in the GRI database over the period of 2010-2012, to explore the different ways in which reporters are currently experimenting with the concept of integration. The research asks questions regarding the types of organizations, countries and sectors involved in experimenting with integrated reporting. The research also explores the different ways in which integrated reports are taking shape: the variety of titles, expressed intentions, different structures and length. The research also looks at trends in Australia and South Africa

 

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The External Assurance of Sustainability Reporting
Language: English
Publication date: May2013

Sustainability reporting is a process that assists organizations in understanding the links between sustainability related issues and the organization’s plans and strategy, goal setting, performance measurement and managing change towards a sustainable global economy – one that combines profitability with social responsibility and environmental care. The final product of this process is a sustainability report where the organization reports on the most critical (or material) aspects of the organization’s economic, social and environmental impacts and the relation of those with its performance. This publication aims to help sustainability reporters and report readers understand the external assurance of sustainability reporting. In doing so, GRI hopes to clarify and further improve the use of external assurance.

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​Carrots and Sticks – Sustainability Reporting Policies Worldwide –Today’s Best Practice, Tomorrow’s Trends.  

Carrots and Sticks – Sustainability Reporting Policies Worldwide –Today’s Best Practice, Tomorrow’s Trends. Language: English Publication date: May 2013 Description: Overview of mandatory and voluntary approaches to sustainability reporting and assurance worldwide.

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