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HomeHomework HelpsustainabilityGlobal Reporting Initiative

Global Reporting Initiative

A widely-used framework for sustainability reporting that provides a structured approach to identifying, measuring, and disclosing material topics and sustainability performance, enabling organizations to demonstrate their commitment to sustainable development

intermediate
3 hours
Sustainability
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Overview

The Global Reporting Initiative (GRI) Framework is essential for organizations aiming to communicate their sustainability efforts transparently. It provides a structured approach to reporting on economic, environmental, and social impacts, helping organizations build trust with stakeholders. By foll...

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Key Terms

Sustainability Reporting
The practice of disclosing an organization's environmental, social, and economic impacts.

Example: Companies publish annual sustainability reports to inform stakeholders.

Stakeholder
Any individual or group that has an interest in an organization's activities.

Example: Employees, customers, and investors are all stakeholders.

Performance Indicator
A measurable value that demonstrates how effectively an organization is achieving key objectives.

Example: Carbon emissions per unit of production is a performance indicator.

Transparency
The quality of being open and honest about an organization's operations and impacts.

Example: Publishing detailed reports enhances transparency.

GRI Standards
A set of guidelines developed by GRI for sustainability reporting.

Example: Organizations can choose from Universal and Topic-specific Standards.

Impact Assessment
The process of evaluating the effects of an organization's activities on the environment and society.

Example: An impact assessment may analyze the effects of a new factory.

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Environmental Impact Assessment
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Key Concepts

Sustainability ReportingStakeholder EngagementPerformance IndicatorsTransparency