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CCC Reference Guide on Code Implementation & Verification
Section 5. Code-Related Activities in a Global Context

Global Reporting Initiative (GRI)


The GRI Guidelines are a framework for reporting on an organisation's economic, environmental, and social performance.

The Guidelines:

  • present reporting principles and specific content to guide the preparation of organisation-level sustainability reports;

  • assist organisations in presenting a balanced and reasonable picture of their economic, environmental, and social performance;

  • promote comparability of sustainability reports, while taking into account the practical considerations related to disclosing information across a diverse range of organisations, many with extensive and geographically dispersed operations;

  • support benchmarking and assessment of sustainability performance with respect to codes, performance standards, and voluntary initiatives; and

  • serve as an instrument to facilitate stakeholder engagement.

For more information see: http://www.globalreporting.org/guidelines/2002/a08.asp

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