The GRI G4 Sustainability Reporting Guidelines kick in after the end of 2015, and companies need to prepare for its main focus: materiality. Mint Kang reports.
This year, companies that adhere to international standards for sustainability reporting are preparing for something new: transition to the G4 Guidelines published by the Global Reporting Initiative (GRI).
GRI is an international non-profit organisation which develops sustainability reporting standards for use around the world, and the G4 Guidelines are the latest generation of its sustainability reporting guidelines.
The G4 Guidelines, released in May 2013, will be applicable to all sustainability reports published after 31 December 2015. They are notable for several new requirements: firstly and most importantly, reports following the G4 Guidelines must focus on materiality.
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