Corporate Sustainability Report: GRI (Global Reporting Initiative) Standards
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The GRI Standards represent global best practice for publicly reporting an organization's economic, environmental and social impacts. Sustainability reports based on these Standards provide information about an organization's positive and negative contributions to sustainable development.
The GRI Standards, which are modular and interrelated, are designed primarily to be used together when preparing sustainability reports focused on material topics. The three Universal Standards apply to any organization preparing a sustainability report. Organizations also select from the Topic Standards to report on their material topics, whether economic, environmental or social.
Reporting in accordance with the GRI Standards provides a comprehensive, balanced picture of an organization's material topics, their related impacts and how they are managed. Organizations can also use all or parts of certain GRI Standards to report specific information.
Tutor Negotia's services cover all GRI guidelines and Standards, presented below by series:
The GRI 100 series consists of three Universal Standards that apply to any organization preparing a sustainability report. They guide reporters on how to use the Standards, how to report relevant contextual information about the organization and how it manages its material topics.
GRI 101: Foundation 2016 Effective From: 01 Jul 2018
GRI 102: General Disclosures 2016 Effective From: 01 Jul 2018
GRI 103: Management Approach 2016 Effective From: 01 Jul 2018
Economic Standards: The GRI 200 series includes the Topic Standards used to report an organization's material impacts on economic topics.
GRI 201: Economic Performance 2016 Effective From: 01 Jul 2018
GRI 202: Market Presence 2016 Effective From: 01 Jul 2018
GRI 203: Indirect Economic Impacts 2016 Effective From: 01 Jul 2018
GRI 204: Procurement Practices 2016 Effective From: 01 Jul 2018
GRI 205: Anti-corruption 2016 Effective From: 01 Jul 2018
GRI 206: Anti-competitive Behavior 2016 Effective From: 01 Jul 2018
Environmental Standards: The GRI 300 series includes the Topic Standards used to report an organization's material impacts on environmental topics.
GRI 301: Materials 2016 Effective From: 01 Jul 2018
GRI 302: Energy 2016 Effective From: 01 Jul 2018
GRI 303: Water and Effluents 2018 Effective From: 01 Jan 2021
GRI 304: Biodiversity 2016 Effective From: 01 Jul 2018
GRI 305: Emissions 2016 Effective From: 01 Jul 2018
GRI 306: Effluents and Waste 2016 Effective From: 01 Jul 2018
GRI 307: Environmental Compliance 2016 Effective From: 01 Jul 2018
GRI 308: Supplier Environmental Assessment 2016 Effective From: 01 Jul 2018
Social Standards: The GRI 400 series includes the Topic Standards used to report an organization's material impacts on social topics.
GRI 401: Employment 2016 Effective From: 01 Jul 2018
GRI 402: Labor/Management Relations 2016 Effective From: 01 Jul 2018
GRI 403: Occupational Health and Safety 2018 Effective From: 01 Jan 2021
GRI 404: Training and Education 2016 Effective From: 01 Jul 2018
GRI 405: Diversity and Equal Opportunity 2016 Effective From: 01 Jul 2018
GRI 406: Non-discrimination 2016 Effective From: 01 Jul 2018
GRI 407: Freedom of Association and Collective Bargaining 2016 Effective From: 01 Jul 2018
GRI 408: Child Labor 2016 Effective From: 01 Jul 2018
GRI 409: Forced or Compulsory Labor 2016 Effective From: 01 Jul 2018
GRI 410: Security Practices 2016 Effective From: 01 Jul 2018
GRI 411: Rights of Indigenous Peoples 2016 Effective From: 01 Jul 2018
GRI 412: Human Rights Assessment 2016 Effective From: 01 Jul 2018
GRI 413: Local Communities 2016 Effective From: 01 Jul 2018
GRI 414: Supplier Social Assessment 2016 Effective From: 01 Jul 2018
GRI 415: Public Policy 2016 Effective From: 01 Jul 2018
GRI 416: Customer Health and Safety 2016 Effective From: 01 Jul 2018
GRI 417: Marketing and Labeling 2016 Effective From: 01 Jul 2018
GRI 418: Customer Privacy 2016 Effective From: 01 Jul 2018
GRI 419: Socioeconomic Compliance 2016 Effective From: 01 Jul 2018
Superseded Standards
GRI 303: Water 2016 Effective From: 01 Jul 2018
GRI 403: Occupational Health and Safety 2016
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