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What are the G3 Guidelines?

So what's in the G3?

How are the Guidelines updated?

G3 Updates - Information Centre

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What are the G3 Guidelines?

The G3 Guidelines are the cornerstone of the GRI Sustainability Reporting Framework. In line with the GRI vision, it is recommended they be used as the basis for all of an organization's annual reporting. 

The Guidelines outline core content for reporting and are relevant to all organizations regardless of size, sector, or location. They are the foundation upon which all other GRI reporting guidance is based. The G3 Guidelines outline a disclosure framework that organizations can voluntarily, flexibly, and incrementally adopt. The flexibility of the G3 format allows organizations to plot a path for continual improvement of their sustainability reporting practices.

So what's in the G3?

Part 1 – Reporting Principles and Guidance

• Principles to define report content: materiality, stakeholder inclusiveness, sustainability context, and completeness.
  
• Principles to define report quality: balance, comparability, accuracy, timeliness, reliability, and clarity.
  
• Guidance on how to set the report boundary.

Part 2 – Standard Disclosures

• Strategy and Profile
  
• Management Approach
  
• Performance Indicators

How are the Guidelines updated?

The Guidelines are updated incrementally. The process for updates to the Guidelines is as follows: 

• GRI invites stakeholders to identify their priorities
  
• The stakeholder feedback is then reviewed and used to formulate a plan
  
• This plan is posted on the GRI website 
  
• Based on the plan, GRI will form working groups to develop draft revisions for review by the GRI Technical Advisory Committee (TAC)
  
• Following TAC review, the draft revisions will be forwarded to the Stakeholder Council for approval or otherwise and then to the Board for a final decision

Updates to the Guidelines will be issued when the work is completed. See below for the schedule of planned updates to the G3 guidelines.

G3 Updates - Information Centre

Schedule for current activities: