1: Reporting Guidelines
Develop the fourth generation of [our] Sustainability Reporting Guidelines Other Information:
G4 Developments -- 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. Why is G4 being developed? The Guidelines’ development
is influenced by changes in the reporting field, such as the introduction of new concepts, trends and tools, and requests
by new players. By developing guidance, GRI aims to drive and direct sustainability reporting, towards a sustainable global
economy. The landscape of sustainability reporting is evolving; this should influence the development of GRI’s guidance. More
stakeholders than ever – including regulators, investors, rating agencies and NGOs – are asking for non-financial data. The
next generation of GRI Guidelines – G4 – should address requirements for sustainability data, and enable reporters to provide
relevant information to various stakeholder groups. It should also improve on content in the current Guidelines – G3 and G3.1
– with strengthened technical definitions and improved clarity, helping reporters, information users and assurance providers.
Objective(s):
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