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G4 Sustainability Reporting Guidelines

Welcome to the G4 Sustainability Reporting Guidelines – enabling all organizations to report the sustainability information that matters.

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.

Download the G4 Guidelines, including Implementation Manual and FAQ in one document:
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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.

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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. 

GRI often receives technical enquiries about how to use or interpret the Guidelines. The G4 FAQ document has been prepared by the GRI Standards Division as supporting material for G4 users.
The Global Sustainability Standards Board (GSSB) issues interpretations regarding the G4 Guidelines. All GSSB interpretations are found on this webpage, and at the end of the G4 Guidelines' documents, from the date they are issued.
For more information on the GSSB Terms of Reference, click here.
For more information on the Due Process Protocol, click here.

New to G4 or sustainability reporting? Read an introduction to G4.
Do you have questions or feedback? Take a look at our Frequently Asked Questions – and take part in our feedback program.
Do you use GRI’s earlier Guidelines – G3 and G3.1? Find out about transitioning to G4.
Access G4 in your own language.
G4 is also available in an easy-to-navigate web version – G4 Online.
Focus your report on what’s vital in your sector, with G4 Sector Disclosures.