The Guidelines should be used as the basis for all reporting. They are the foundation upon which all other reporting guidance is based, and outline core content for reporting that is broadly relevant to all organizations regardless of size, sector, or location. The Guidelines contain principles and guidance as well as standard disclosures – including indicators – to outline a disclosure framework that organizations can voluntarily, flexibly, and incrementally, adopt.

The Reporting Framework contains the core product of the Sustainability Reporting Guidelines(“the Guidelines”), as well as Protocols and Sector Supplements.

Protocols are the "recipe" behind each indicator in the Guidelines and include definitions for key terms in the indicator, compilation methodologies, intended scope of the indicator, and other technical references.

Sector Supplements respond to the limits of a one-size-fits-all approach. Sector Supplements complement (not replace) use of the core Guidelines by capturing the unique set of sustainability issues faced by different sectors such as mining, automotive, banking, public agencies and others.

Like all GRI products, the Reporting Framework is continuously improved as experience evolves and better practices emerge.

The core Guidelines are in their third generation (“G3”) and were released in October 2006 following a three year, innovative development period that engaged more than three thousand individuals from diverse sectors, worldwide.

Learn more about how GRI products are developed through renowned multi-stakeholder engagement processes.