The Global Reporting Initiative has released its “Sustainability Reporting Guidelines“. These guidelines provide tools to assist organisations to “meet the needs of the present without compromising the ability of future generations”.
The guidelines has been developed “To support this expectation, and to communicate clearly and openly about sustainability” and includes “a globally shared framework of concepts, consistent language, and metrics.”
“It is the GlobalReporting Initiative’s (GRI) mission to fulfil this need by providing a trusted and credible framework for sustainability reporting that can be used by organizations of any size, sector, or location.
” Sustainability reporting is the practice of measuring, disclosing, and being accountable to internal and external stakeholders for organizational performance towards the goal of sustainable development. ‘Sustainability reporting’ is a broad term considered synonymous with others used to describe reporting on economic, environmental, and social impacts (e.g., triplebottom line, corporate responsibility reporting, etc.).”
“The Sustainability Reporting Guidelines (the Guidelines) consist of Principles for defining report content and ensuring the quality of reported information. It also includes Standard Disclosures made up of Performance Indicators and other disclosure items, as well as guidance on specific technical topics in reporting.”
I recommend the guidelines to you for your detailed consideration and adoption.