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A flexible framework for creating standalone sustainability or non-financial reports, or integrated ESG reports
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GRI标准反映国际最佳实践,旨在让公众了解组织对经济、环境和社会的影响。借助这些标准编制可持续发展报告,组织可表明对可持续发展的正面和负面影响。
GRI标准是由相互关联的多套标准组成的模块系统。报告流程基于三套标准: GRI通用标准(适用于所有组织);GRI行业标准(适用于特定行业);GRI议题标准(关于具体议题的披露项)。使用这些标准确定实质性(相关)议题,有助于组织实现可持续发展。
最新GRI标准可由以下列表下载。