What is GRI?

GRI develops industry-adapted guidelines for sustainability reporting. The guidelines define essential reporting principles and a number of indicators for all sustainability areas.

GRI develops tools for sustainability reporting

The Global Reporting Initiative (GRI) is an independent organisation which, since its establishment in 1997, has worked to create a more standardised format for corporate sustainability reporting. The latest version of GRI’s guidelines (G3) for sustainability reporting was issued in the autumn of 2006. In 2009, guidelines specially prepared for the energy industry (Electric Utilities Sector Supplement) were approved.

GRI starts by defining ten reporting principles. Four of these deal with establishing the scope and contents of the report, while the remaining six address the quality of the information presented.

Furthermore, GRI defines a number of indicators, distributed between core and additional indicators, for enterprise profile, economy, environment, working conditions, human rights, society and product responsibility. Description of follow-up and management mechanisms is also requested for all areas.

Different levels for sustainability reporting

GRI facilitates sustainability reporting at different levels – A, B and C – where A is the highest level. In addition, the reporting level is marked with a ”+” if the reporting has been verified by an external third party.