GRI (Global Reporting Initiative)
A multi-stakeholder process and independent institution whose mission is to develop and disseminate globally applicable Sustainability Reporting Guidelines. The guidelines were developed so that companies, government agencies, and non-governmental organizations can report on the economic, environmental, and social dimensions of their activities, products and services. Started in 1997 by the Coalition for Environmentally Responsible Economies (CERES) and the United Nations Environment Program (UNEP), the GRI incorporates the active participation of representatives from business, accountancy, investment, environmental, human rights, research, and labor organizations from around the world.
Critics of the 2002 guidelines note that corporations were only required to describe procedures and practices rather than demonstrating that these procedures had been put into practice.
GRI G3 Performance Indicator Categories and Aspects. Diagram by Covive:
Global Reporting Initiative. (n.d.) Home Page. In GRI. Retrieved March 15, 2011 from http://www.globalreporting.org/