With more than 10,000 GRI reporters in over 100 countries, we’re advancing the practice of sustainability reporting and enabling businesses, investors, policymakers, and civil society to use this information to engage in dialogue and make decisions that support sustainable development. The 3.1 guidelines are a stepping stone to the big promise of G4 in 2013 and address just three specific aspects of the current G3 framework relating to: community impacts, human rights and gender equality. The Global Reporting Initiative (GRI) provides a collection of standards to help measure and communicate performance on environmental, social and corporate governance (ESG) topics. [8], The "GRI" refers to the global network of many thousands worldwide that create the reporting framework, use it in disclosing their sustainability performance, demand its use by organizations as the basis for information disclosure, or are actively engaged in improving the standard. The Global Reporting Initiative (known as GRI) is an international independent standards organization that helps businesses, governments and other organizations understand and communicate their impacts on issues such as climate change, human rights and corruption. In order to circumvent "greenwashing" or falsified reporting, the financial institution can conduct an independent audit of the investee or enter into a dialogue with the top management of the company in question. The GRI was formed by the United States-based non-profits Ceres (formerly the Coalition for Environmentally Responsible Economies) and Tellus Institute, with the support of the United Nations Environment Programme (UNEP) in 1997. The Global Reporting Initiative is a loose network of organizations and individuals devoted to increasing corporate accountability and transparency. ", Global Reporting Initiative. In addition, Bank of America also uses the Financial Sector Supplement to address topics specific to our sector. The law applies to public companies with more than 500 employees. "Sustainability reporting guidelines: Exposure draft for public comment and pilot-testing. We include a link to the pertinent section of the Bristol Myers Squibb website or provide a specific response directly. A flexible framework for creating standalone sustainability or non-financial reports, or integrated ESG reports, Translations of the Standards are available in many languages, Stay informed about Standards projects and priorities, Find out about reporting within sectors, and our new Sector Standards Program, GRI’s standard setting activities are governed by the GSSB, Make the most of the leading global standards for impact reporting, Find and download Standards, guidance, supporting documents and more, View FAQs or make a request for more information, Issued clarifications on reporting requirements, How the Standards link to other frameworks and initiatives, Upload a report or search the Sustainability Disclosure Database, Gain sustainability reporting expertise with our reporting support, Join our membership program - drive corporate transparency and contribute to GRI's mission, Online learning for sustainability professionals, GRI offers services that support sustainability reporters, Premium tools for better sustainability reporting, Upcoming events, webinars and speaking engagements, Become a member of the Community - drive transparency in your organization and contribute to our mission, Working with partners, markets and policymakers to advance sustainable development, Supported by both governmental and institutional partners, we run programs with transformative impact globally. and connect with other sustainability leaders committed to driving transparency. "Inter-organizational Sustainability Reporting–A harmonized XRBL approach based on GRI G4 XBRL and further Guidelines." The GRI Sustainability Reporting Standards (GRI Standards) are the first and most widely adopted global standards for sustainability reporting. The report and organization related information provided by Data Partners is added to GRI's Sustainability Disclosure Database. We recognize the GRI as the world’s most widely used standard for sustainability reporting, and are in the process of … [3], The most recent of GRI’s reporting frameworks are the GRI Standards, launched in October 2016. Global Reporting Initiative (GRI) 4. Global Reporting Initiative (GRI) GRI is a nonprofit organization that promotes transparent disclosure through a comprehensive sustainability reporting framework that is highly respected and widely used around the world. 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