Global Reporting Initiative
GRI G3 and G3.1 Update – Comparison Sheet
Principles for Defining Report Content
KEY TO UPDATES
XX01 Indicates content introduced in G3.1
Refer to the G3.1 Guidelines and Indicator Protocols for full details or to the Comparison Tables for an at-a -glance view of the extent of changes applied to G3.1
The information in a report should cover topics and Indicators that: • reflect the organization’s significant economic, environmental, and social impacts, or that • would substantively influence the assessments and decisions of stakeholders.
Principles for Ensuring Report Quality
The reporting organization should identify its stakeholders and explain in the report how it has responded to their reasonable expectations and interests. BAL ANCE
The report should reflect positive and negative aspects of the organization’s performance to enable a reasoned assessment of overall performance.
TIMELINESS
Issues and information should be selected, compiled, and reported consistently.
Reported information should be presented in a manner that enables stakeholders to analyze changes in the organization’s performance over time, and could support analysis relative to other organizations.
STAKEHOLDER INCLUSIVENESS
CL ARIT Y Information should be made available in a manner that is understandable and accessible to stakeholders using the report.
COMPAR ABILIT Y
The report should present the organization’s performance in the wider context of sustainability. SUSTAINABILIT Y CONTEX T
MATERIALIT Y
Coverage of the material topics and
Indicators and definition of the report boundary should be sufficient to reflect significant economic, environmental, and social impacts and enable stakeholders to assess the reporting organization’s performance in the reporting period. CO M P L E T E N E S S
The reported information should be sufficiently accurate and detailed for stakeholders to assess the reporting organization’s
Principles for Defining Report Content
KEY TO UPDATES
XX01 Indicates content introduced in G3.1
Refer to the G3.1 Guidelines and Indicator Protocols for full details or to the Comparison Tables for an at-a -glance view of the extent of changes applied to G3.1
The information in a report should cover topics and Indicators that: • reflect the organization’s significant economic, environmental, and social impacts, or that • would substantively influence the assessments and decisions of stakeholders.
Principles for Ensuring Report Quality
The reporting organization should identify its stakeholders and explain in the report how it has responded to their reasonable expectations and interests. BAL ANCE
The report should reflect positive and negative aspects of the organization’s performance to enable a reasoned assessment of overall performance.
TIMELINESS
Issues and information should be selected, compiled, and reported consistently.
Reported information should be presented in a manner that enables stakeholders to analyze changes in the organization’s performance over time, and could support analysis relative to other organizations.
STAKEHOLDER INCLUSIVENESS
CL ARIT Y Information should be made available in a manner that is understandable and accessible to stakeholders using the report.
COMPAR ABILIT Y
The report should present the organization’s performance in the wider context of sustainability. SUSTAINABILIT Y CONTEX T
MATERIALIT Y
Coverage of the material topics and
Indicators and definition of the report boundary should be sufficient to reflect significant economic, environmental, and social impacts and enable stakeholders to assess the reporting organization’s performance in the reporting period. CO M P L E T E N E S S
The reported information should be sufficiently accurate and detailed for stakeholders to assess the reporting organization’s