GRI-GLOBAL-REPORTING-INITIATIVE

Standards reporting durabilite GRI mondial.

Définition

GRI Standards architecture (revision 2021) : Universal Standards (GRI 1 Foundation, GRI 2 General Disclosures, GRI 3 Material Topics), Sector Standards (GRI 11 Oil and Gas Sector, GRI 12 Coal Sector, GRI 13 Agriculture/Aquaculture/Fishing publies a date ; 40 sectors en plan), Topic Standards (~33 publies : GRI 201 Economic Performance, GRI 302 Energy, GRI 305 Emissions, GRI 403 Occupational Health and Safety, etc.). Format reporting libre (PDF, HTML), pas digital obligatoire. Headquarter Amsterdam (depuis 2002).

Origine

GRI fonde 1997 a Boston par Ceres et UNEP (United Nations Environment Programme) ; premier draft Sustainability Reporting Guidelines 2000 ; siege Amsterdam 2002 ; revision modulaire 2021.

Exemple en contexte

Unilever publie son rapport durabilite annuel 2023 in accordance with GRI Standards (revision 2021) ; couverture GRI 1, GRI 2, GRI 3 + Topic Standards relevants (GRI 305 Emissions, GRI 403 OHS, GRI 416 Customer Health and Safety).

Termes liés

• SASB — standards complementaires.