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Plenary session #2: The GRI Sustainability Reporting Guidelines – Main Features of G4

Trainer: Laura Espinach, Reporting Framework Coordinator, Global Reporting Initiative (GRI) 



In May 2013, GRI launched its fourth generation of Sustainability Reporting Guidelines, the G4. The G4 Guidelines have increased user-friendliness and accessibility and put stronger emphasis on what is material, encouraging organizations to provide only information that is critical to their business and stakeholders. This means organizations and report users can concentrate on the sustainability impacts that matter, resulting in reports that are more strategic, more focused, more credible, and easier for stakeholders to navigate.

The aim of this session is to provide an overview of the main features and enhancements of the G4 Guidelines, including: the emphasis on materiality, the new boundary approach, the updated content areas such as supply chain disclosures, GHG emissions or governance, the new ‘in accordance’ criteria which replace the Application Levels, and the new GRI Content Index and assurance approach.

Target group

Organizations preparing sustainability reports, users of sustainability reports, assurance providers, sustainability/sustainability reporting consultants, regulators, investors, academics.

Training results

Participants will have a better understanding of the main features of the G4 Guidelines and how they differ from the G3 and G3.1 Guidelines.