The GRI Sustainability Reporting Guidelines (the Guidelines) provide reporting principles, standard disclosures, and implementation guidance for creating sustainability reports for all organizations, regardless of size, industry, or location.
An essential part are indicators (for example energy consumption, etc.), which are also mapped in the Umweltdaten-Tool and automatically calculated accordingly.
The guidelines also provide an international reference for corporate governance information as well as environmental, social and economic performance data and implications.
The so-called “GRI Standard” is the most up-to-date version of the Guidelines and aims to provide valuable information about the organization’s key sustainability issues to stakeholders and to make the preparation of such sustainability reports the standard practice.
The standard is modular:
- In a “Foundation” (GRI 101), which contains the principles of reporting, basic requirements and application instructions, the “essentiality analysis” is used to develop the most important topics for your company – ie. Here you determine which topics are relevant for your company and about which should be reported.
- In the section “General Disclosures” (GRI 102), the general information from G4 has been retained.
- The “Management Approach” (GRI 103) was also adopted from G4 and extended by additional instructions and recommendations.
- The 33 thematic standards (formerly “specific standard disclosures”) are divided into GRI 200 for the economy, 300 GRI for the environment and GRI 400 for social issues. By selecting certain indicators, a “GRI-referenced report” is produced, for example only for the environment. Which topics are dealt with depends entirely on the area of interest of the company.
With the Umweltdaten-Tool you can
- depict the necessary materiality analysis (documented indicator selection)
- collect all relevant basic data of your company and calculate indicators,
- comply with the principles of reporting quality (balance, comparability, accuracy, timeliness, clarity and reliability).