Copie de Mapping g4 To The Gri Standards Complete / UE 2.5.1 Logiciels Évolués de Contrôle Et D'audit (I.A.E Bordeaux M 2 DFCGAI)

Mapping G4 to the GRI Standards
TERMS OF USE
About this tool

This tool provides an overview of the changes between the GRI G4 Guidelines and the GRI
Standards.
The GRI Standards are designed to be used by organizations to report about their impacts on the
economy, the environment, and society. They are based on the key concepts and disclosures from
the G4 Guidelines, but are structured as a set of interrelated, modular standards. The full set of
Standards can be downloaded at www.globalreporting.org/standards/
This tool has been designed for G4 reporters who now wish to transition to the GRI Standards. If
you are a new reporter, please visit the GRI website to learn about other available resources.
The tool is divided into four sections, or tabs:

1. Disclosures Quick Reference: A quick overview of changes to the G4 Disclosures
2. Disclosures Full Overview: A detailed overview of changes to the G4 Disclosures
3. Disclosures Track Changes: A markup version of changes to the G4 Disclosures
4. All Content Quick Reference: An overview of where all G4 content can be found in the GRI
Standards
More resources
On the GRI website you will find additional supporting materials, and background information
about the GRI Standards development process, and the project to review 'employee'/'worker'
terminology.
Content disclaimer
The use of this tool does not provide validation or assurance of any kind that a report has been
prepared in accordance with the GRI Standards, either Core or Comprehensive option. The criteria
to claim that a report has been prepared in accordance with the GRI Standards can be found in
Section 3 of GRI 101: Foundation.
The GRI Standards contain the authoritative text. In case of any discrepancies between the
content of this tool and the GRI Standards, the text of the GRI Standards shall prevail.
Legal liability
While the GRI Board of Directors and the Global Sustainability Standards Board (GSSB) encourage
use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by
all organizations, the preparation and publication of reports based fully or partially on the GRI
Standards and related Interpretations are the full responsibility of those producing them. Neither
the GRI Board of Directors, GSSB nor Stichting Global Reporting Initiative (GRI) can assume
responsibility for any consequences or damages resulting directly or indirectly from the use of the
GRI Standards and related Interpretations in the preparation of reports, or the use of reports
based on the GRI Standards and related Interpretations.
Copyright and trademark notice

This tool and content ("Material") is copyright-protected by Stichting Global Reporting Initiative
(GRI). The reproduction and distribution of this Material for information and/or use in preparing a
sustainability report is permitted without prior permission from GRI. However, neither this
Material nor any extract from it may be reproduced, stored, translated, or transferred in any form
or by any means (electronic, mechanical, photocopied, recorded, or otherwise) for any other
purpose without prior written permission from GRI.
Global Reporting Initiative, GRI and logo, GSSB and logo, and GRI Sustainability Reporting
Standards (GRI Standards) are trademarks of Stichting Global Reporting Initiative.
For any questions, please contact: standards@globalreporting.org
© 2016 GRI
All rights reserved.
Version 1.0 (19 October 2016)

© 2016 GRI All rights reserved.
CHANGES TO DISCLOSURES – QUICK REFERENCE
This section provides a quick overview of the changes from the G4 Guidelines to the GRI Standards. For a detailed overvi
USAGE NOTES:
Text: Please note that text within cells may not be fully displayed depending on your zoom level or other settings. If you
Using filters: To apply a filter, click the drop-down arrow for the column you want to filter. The filter menu will appear. Ch
be applied. To undo the filter, click on the drop-down arrow again and click on 'Clear Filter From...'.
Column 'B' allows you to list the disclosures in the order in which they appear in G4 (select 'Sort Smallest to Largest').
Column 'D' allows you to list the disclosures in the order in which they appear in the GRI Standards (select 'Sort Smallest
disclosures were combined into just one disclosure in the GRI Standards.
Column 'H' only provides the title of the disclosure, not all individual reporting requirements to be complied with (these
Column 'K' indicates whether the disclosure has additional requirements on how to compile the information requested b
the GRI Standards has been reclassified as reporting requirements. The relevant clause number for these is provided in p
Note that changes of editorial nature (which should not impact reporting practice) are not shown in this overview.
KEY
Revised disclosure – The disclosure has been revised with implications for reporting requirements.
Minor clarification – The disclosure features minor clarifications.
Discontinued – The disclosure has been deleted, to reduce duplication of content.
No revision
NA (Not Applicable)
G4 Guidelines GRI St
# G4 # GRI GRI Standard Title Disclosure
Disclosure Standard Number
Number
1 G4-1 15 GRI 102 General Disclosures 102-14


20 G4-20 62 GRI 103 Management Approach 103-1
21 G4-21 63 GRI 103 Management Approach 103-1
32 G4-32-a 57 GRI 102 General Disclosures 102-54
33 G4-32-b 58 GRI 102 General Disclosures 102-55
34 G4-32-c 59 GRI 102 General Disclosures 102-56

61 G4-DMA-a 61 GRI 103 Management Approach 103-1
62 G4-DMA-b 64 GRI 103 Management Approach 103-2
63 G4-DMA-c 69 GRI 103 Management Approach 103-3
64 G4-EC1 70 GRI 201 Economic Performance 201-1

68 G4-EC5 74 GRI 202 Market Presence 202-1
69 G4-EC6 75 GRI 202 Market Presence 202-2
70 G4-EC7 76 GRI 203 Indirect Economic 203-1
Impacts
71 G4-EC8 77 GRI 203 Indirect Economic 203-2
Impacts
72 G4-EC9 78 GRI 204 Procurement Practices 204-1
73 G4-EN1 83 GRI 301 Materials 301-1
75 G4-EN3 86 GRI 302 Energy 302-1
76 G4-EN4 87 GRI 302 Energy 302-2
77 G4-EN5 88 GRI 302 Energy 302-3
78 G4-EN6 89 GRI 302 Energy 302-4
79 G4-EN7 90 GRI 302 Energy 302-5
80 G4-EN8 91 GRI 303 Water 303-1
81 G4-EN9 92 GRI 303 Water 303-2
82 G4-EN10 93 GRI 303 Water 303-3
83 G4-EN11 94 GRI 304 Biodiversity 304-1

87 G4-EN15 98 GRI 305 Emissions 305-1


94 G4-EN22 105 GRI 306 Effluents and Waste 306-1
99 G4-EN27 152 NA NA NA
101 G4-EN29 110 GRI 307 Environmental 307-1
Compliance
102 G4-EN30 153 NA NA NA
103 G4-EN31 154 Several Several NA
104 G4-EN32 111 GRI 308 Supplier Environmental 308-1
Assessment
105 G4-EN33 112 GRI 308 Supplier Environmental 308-2
Assessment
106 G4-EN34 65 GRI 103 Management Approach 103-2
107 G4-LA1 113 GRI 401 Employment 401-1

110 G4-LA4 116 GRI 402 Labor/Management 402-1
Relations
111 G4-LA5 117 GRI 403 Occupational Health and 403-1
Safety
Safety
Safety
Safety
115 G4-LA9 121 GRI 404 Training and Education 404-1
118 G4-LA12 124 GRI 405 Diversity and Equal 405-1

Opportunity
119 G4-LA13 125 GRI 405 Diversity and Equal 405-2
Opportunity
120 G4-LA14 137 GRI 414 Supplier Social 414-1
Assessment
121 G4-LA15 140 GRI 414 Supplier Social 414-2
Assessment
122 G4-LA16 66 GRI 103 Management Approach 103-2
123 G4-HR1 134 GRI 412 Human Rights 412-3
Assessment

Assessment
125 G4-HR3 126 GRI 406 Non-discrimination 406-1
126 G4-HR4 127 GRI 407 Freedom of Association 407-1
and Collective Bargaining
127 G4-HR5 128 GRI 408 Child Labor 408-1

128 G4-HR6 129 GRI 409 Forced or Compulsory 409-1
Labor
129 G4-HR7 130 GRI 410 Security Practices 410-1
130 G4-HR8 131 GRI 411 Rights of Indigenous 411-1
Peoples
Assessment
132 G4-HR10 138 GRI 414 Supplier Social 414-1
Assessment
133 G4-HR11 141 GRI 414 Supplier Social 414-2
Assessment
134 G4-HR12 67 GRI 103 Management Approach 103-2
135 G4-SO1 135 GRI 413 Local Communities 413-1
136 G4-SO2 136 GRI 413 Local Communities 413-2
137 G4-SO3 79 GRI 205 Anti-corruption 205-1

140 G4-SO6 143 GRI 415 Public Policy 415-1
141 G4-SO7 82 GRI 206 Anti-competitive 206-1
Behavior
142 G4-SO8 150 GRI 419 Socioeconomic 419-1
Compliance
143 G4-SO9 139 GRI 414 Supplier Social 414-1
Assessment
144 G4-SO10 142 GRI 414 Supplier Social 414-2
Assessment
145 G4-SO11 68 GRI 103 Management Approach 103-2
146 G4-PR1 144 GRI 416 Customer Health and 416-1
Safety
147 G4-PR2 145 GRI 416 Customer Health and 416-2
Safety
148 G4-PR3 146 GRI 417 Marketing and Labeling 417-1
150 G4-PR5 46 GRI 102 General Disclosures 102-43

102-44
151 G4-PR6 3 GRI 102 General Disclosures 102-2
153 G4-PR8 149 GRI 418 Customer Privacy 418-1
154 G4-PR9 151 GRI 419 Socioeconomic 419-1

Compliance

CK REFERENCE
G4 Guidelines to the GRI Standards. For a detailed overview of the changes, see tab '2. Disclosures Full Overview'.
d depending on your zoom level or other settings. If you experience issues, download the PDF version.
column you want to filter. The filter menu will appear. Check or uncheck the boxes depending on the data you want to filter, then click
in and click on 'Clear Filter From...'.
h they appear in G4 (select 'Sort Smallest to Largest').
ch they appear in the GRI Standards (select 'Sort Smallest to Largest'). Note that some disclosures are listed more than once (in column
tandards.
idual reporting requirements to be complied with (these are labeled 'a', 'b', 'c', etc.).
uirements on how to compile the information requested by the disclosure. These are based on former Guidance from the G4 Implemen
nts. The relevant clause number for these is provided in parenthesis.
reporting practice) are not shown in this overview.
s for reporting requirements.
n of content.
GRI Standards
Disclosure Title Page
Individual disclosure items ('a', 'b', 'c', etc.) are not listed here Number
Statement from senior decision-maker p. 14

Key impacts, risks, and opportunities p. 15
Name of the organization p. 7
Activities, brands, products, and services p. 7
Location of headquarters p. 8
Location of operations p. 8
Ownership and legal form p. 8
Markets served p. 8
Scale of the organization p. 9
Information on employees and other workers p. 10
Collective bargaining agreements p. 30
Supply chain p. 11
Significant changes to the organization and its supply chain p. 12
Precautionary Principle or approach p. 12

External initiatives p. 13
Membership of associations p. 13
Entities included in the consolidated financial statements p. 33
Defining report content and topic Boundaries p. 34
List of material topics p. 35
Explanation of the material topic and its Boundary p. 6-7
Explanation of the material topic and its Boundary pp. 6-7
Restatements of information p. 35
Changes in reporting p. 36
List of stakeholder groups p. 29
Identifying and selecting stakeholders p. 31
Approach to stakeholder engagement p. 31
Key topics and concerns raised p. 32
Reporting period p. 36
Date of most recent report p. 36
Reporting cycle p. 37
Contact point for questions regarding the report p. 37
Claims of reporting in accordance with the GRI Standards p. 37
GRI content index pp. 38-39
External assurance pp. 41-42
External assurance pp. 41-42
Governance structure p. 18
Delegating authority p. 18
Executive-level responsibility for economic, environmental, and social topics p. 19
Consulting stakeholders on economic, environmental, and social topics p. 19
Composition of the highest governance body and its committees p. 19
Chair of the highest governance body p. 20
Nominating and selecting the highest governance body p. 20
Conflicts of interest p. 21
Role of highest governance body in setting purpose, values, and strategy p. 21
Collective knowledge of highest governance body p. 21
Evaluating the highest governance body’s performance p. 22
Identifying and managing economic, environmental, and social impacts p. 22
Effectiveness of risk management processes p. 22
Review of economic, environmental, and social topics p. 23
Highest governance body’s role in sustainability reporting p. 23
Communicating critical concerns p. 23
Nature and total number of critical concerns p. 24
Remuneration policies p. 25
Process for determining remuneration p. 26
Stakeholders’ involvement in remuneration p. 26
Annual total compensation ratio p. 27
Percentage increase in annual total compensation ratio p. 28
Values, principles, standards, and norms of behavior p. 16
Mechanisms for advice and concerns about ethics p. 17
Mechanisms for advice and concerns about ethics p. 17

Explanation of the material topic and its Boundary pp. 6-7
The management approach and its components pp. 8-10
Evaluation of the management approach p. 11
Direct economic value generated and distributed pp. 6-8

Financial implications and other risks and opportunities due to climate change pp. 9-10
Defined benefit plan obligations and other retirement plans p. 11
Financial assistance received from government p. 12
Ratios of standard entry level wage by gender compared to local minimum wage pp. 6-7
Proportion of senior management hired from the local community p. 8
Infrastructure investments and services supported p. 6
Significant indirect economic impacts p. 7
Proportion of spending on local suppliers p. 7

Materials used by weight or volume p. 6
Recycled input materials used p. 7
Energy consumption within the organization pp. 6-7
Energy consumption outside of the organization pp. 8-9
Energy intensity p. 10
Reduction of energy consumption p. 11
Reductions in energy requirements of products and services p. 12
Water withdrawal by source p. 6
Water sources significantly affected by withdrawal of water p. 7
Water recycled and reused p. 8
Operational sites owned, leased, managed in, or adjacent to, protected areas and areas p. 7
of high biodiversity value outside protected areas
Significant impacts of activities, products, and services on biodiversity p. 8
Habitats protected or restored p. 9
IUCN Red List species and national conservation list species with habitats in areas p. 10
affected by operations
Direct (Scope 1) GHG emissions pp. 7-8
Energy indirect (Scope 2) GHG emissions pp. 9-10
Other indirect (Scope 3) GHG emissions pp. 11-12

GHG emissions intensity p. 13
Reduction of GHG emissions p. 14
Emissions of ozone-depleting substances (ODS) pp. 15-16

Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions p. 17
Water discharge by quality and destination p. 6
Waste by type and disposal method p. 7-8
Significant spills p. 9
Transport of hazardous waste p. 10
Water bodies affected by water discharges and/or runoff p. 11
NA NA
Reclaimed products and their packaging materials p. 8
Non-compliance with environmental laws and regulations p. 6
NA NA
NA NA
New suppliers that were screened using environmental criteria p. 7
Negative environmental impacts in the supply chain and actions taken p. 8

New employee hires and employee turnover p. 7
Benefits provided to full-time employees that are not provided to temporary or part- p. 8
time employees
Parental leave p. 9
Minimum notice periods regarding operational changes p. 6
Workers representation in formal joint management–worker health and safety p. 7

committees
Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, pp. 8-9
and number of work-related fatalities
Workers with high incidence or high risk of diseases related to their occupation p. 10
Health and safety topics covered in formal agreements with trade unions p. 11
Average hours of training per year per employee pp. 6-7

Programs for upgrading employee skills and transition assistance programs p. 8
Percentage of employees receiving regular performance and career development p. 9
reviews
Diversity of governance bodies and employees p. 6
Ratio of basic salary and remuneration of women to men p. 7
New suppliers that were screened using social criteria p. 7
Negative social impacts in the supply chain and actions taken p. 8

Significant investment agreements and contracts that include human rights clauses or p. 9
that underwent human rights screening

Employee training on human rights policies or procedures p. 8
Incidents of discrimination and corrective actions taken p. 6

Operations and suppliers in which the right to freedom of association and collective p. 6
bargaining may be at risk
Operations and suppliers at significant risk for incidents of child labor pp. 6-7
Operations and suppliers at significant risk for incidents of forced or compulsory labor p. 6
Security personnel trained in human rights policies or procedures p. 6

Incidents of violations involving rights of indigenous peoples p. 7
Operations that have been subject to human rights reviews or impact assessments p. 7

Operations with local community engagement, impact assessments, and development pp. 7-8
programs
Operations with significant actual and potential negative impacts on local communities pp. 9-10
Operations assessed for risks related to corruption p. 7

Communication and training about anti-corruption policies and procedures p. 8
Confirmed incidents of corruption and actions taken p. 9
Political contributions p. 6
Legal actions for anti-competitive behavior, anti-trust, and monopoly practices p. 6
Non-compliance with laws and regulations in the social and economic area p. 6

Assessment of the health and safety impacts of product and service categories p. 7
Incidents of non-compliance concerning the health and safety impacts of products and p. 8
services
Requirements for product and service information and labeling p. 6
Incidents of non-compliance concerning product and service information and labeling p. 7
Approach to stakeholder engagement pp. 31-32

Key topics and concerns raised
Activities, brands, products, and services p. 7
Incidents of non-compliance concerning marketing communications p. 8
Substantiated complaints concerning breaches of customer privacy and losses of p. 6
customer data
Non-compliance with laws and regulations in the social and economic area p. 6

osures Full Overview'.
F version.
g on the data you want to filter, then click 'OK'. The new filter will
ures are listed more than once (in columns E-H), as several G4
n former Guidance from the G4 Implementation Manual, which in
Download as PDF
Type of Change Reporting Requirements

See key above Some disclosures have additional
requirements on how to compile the
information
Revised disclosure No
No revision No
No revision No
No revision No
No revision No
Minor clarification No
No revision No
No revision No
No revision No
No revision No

No revision No
No revision No
No revision Yes (clause 6.1)
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
Revised disclosure Yes (clause 6.3)
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No

Revised disclosure Yes (clauses 1.1 and 1.2 on 'General
requirements for reporting the
management approach')
Revised disclosure Yes (clauses 1.1 and 1.2 on 'General

No revision Yes (clauses 1.1 and 1.2 on 'General


No revision No
No revision No
No revision No
No revision No
No revision No
Minor clarification Yes (clause 2.1)
No revision No
No revision No
No revision No

See also clause 1.2, which requests
additional management approach
information on the use of offsets.





No revision No
Discontinued NA
Discontinued NA
Revised disclosure NA
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No

No revision No

No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No
No revision No

CHANGES TO DISCLOSURES – FULL OVERVIEW
This section provides a detailed overview of the changes from the G4 Guidelines to the GRI Standards.
USAGE NOTES:
Text: Please note that text within cells may not be fully displayed depending on your zoom level or other settings. If you
click 'OK'. The new filter will be applied. To undo the filter, click on the drop-down arrow again and click on 'Clear Filter F
Column 'B' allows you to list the disclosures in the order in which they appear in G4 (select 'Sort Smallest to Largest').
Column 'G' allows you to list the disclosures in the order in which they appear in the GRI Standards (select 'Sort Smallest
columns I-L), as several G4 disclosures were combined into just one disclosure in the GRI Standards.
Column 'H' indicates which disclosures from GRI 102: General Disclosures are required for the Core option. For more info
Column 'L' only provides the title of the disclosure, not all individual reporting requirements to be complied with (these
Column 'P' indicates whether the disclosure has additional requirements on how to compile the information requested b
Implementation Manual, which in the GRI Standards has been reclassified as reporting requirements. The relevant claus
KEY
Revised disclosure – The disclosure has been revised with implications for reporting requirements.
Minor clarification – The disclosure features minor clarifications.
Discontinued – The disclosure has been deleted, to reduce duplication of content.
No revision
NA (Not Applicable)
G4 IM (G4 Implementation Manual)
G4 Guidelines
# G4 Disclosure G4 Section G4 Sub-section Page # Required for
Number CORE
These refer
to the G4
IM
1 G4-1 General Standard Disclosures Strategy and p. 23 15 Core

Analysis
2 G4-2 General Standard Disclosures Strategy and p. 24 16

Analysis
3 G4-3 General Standard Disclosures Organizational p. 25 1 Core

Profile
Profile

Profile
Profile
Profile
Profile

Profile
10 G4-10 General Standard Disclosures Organizational pp. 26-27 9 Core
Profile

Profile

Profile

Profile
Profile
Profile
Profile
17 G4-17 General Standard Disclosures Identified Material p. 31 48 Core
Aspects and
Boundaries
18 G4-18 General Standard Disclosures Identified Material pp. 31-40 49 Core
Aspects and
Boundaries

Aspects and
Boundaries

Aspects and
Boundaries

Aspects and
Boundaries
Aspects and
Boundaries
Aspects and
Boundaries
24 G4-24 General Standard Disclosures Stakeholder p. 43 42 Core
Engagement
Engagement
Engagement

Engagement
28 G4-28 General Standard Disclosures Report Profile p. 45 53 Core

32 G4-32-a General Standard Disclosures Report Profile pp. 46-50 57 Core

33 G4-32-b General Standard Disclosures Report Profile pp. 46-50 58 Core
34 G4-32-c General Standard Disclosures Report Profile pp. 45-50 59 Core
36 G4-34 General Standard Disclosures Governance p. 52 20 Core
37 G4-35 General Standard Disclosures Governance p. 52 21





58 G4-56 General Standard Disclosures Ethics and Integrity p. 60 17 Core
59 G4-57 General Standard Disclosures Ethics and Integrity p. 60 18
60 G4-58 General Standard Disclosures Ethics and Integrity p. 61 19
61 G4-DMA-a Specific Standard Disclosures Disclosures on p. 64 61 Core

Management
Approach
62 G4-DMA-b Specific Standard Disclosures Disclosures on pp. 64-65 64 Core

Management
Approach
63 G4-DMA-c Specific Standard Disclosures Disclosures on pp. 64-65 69 Core

Management
Approach
64 G4-EC1 Specific Standard Disclosures: Aspect: Economic pp. 69-70 70

Economic Category Performance
65 G4-EC2 Specific Standard Disclosures: Aspect: Economic pp. 71-72 71
66 G4-EC3 Specific Standard Disclosures: Aspect: Economic p. 73 72
67 G4-EC4 Specific Standard Disclosures: Aspect: Economic p. 74 73
68 G4-EC5 Specific Standard Disclosures: Aspect: Market p. 76 74
Economic Category Presence
69 G4-EC6 Specific Standard Disclosures: Aspect: Market p. 77 75

Economic Category Presence
70 G4-EC7 Specific Standard Disclosures: Aspect: Indirect p. 79 76
Economic Category Economic Impacts
71 G4-EC8 Specific Standard Disclosures: Aspect: Indirect pp. 80-81 77
Economic Category Economic Impacts
72 G4-EC9 Specific Standard Disclosures: Aspect: p. 83 78

Economic Category Procurement
Practices
73 G4-EN1 Specific Standard Disclosures: Aspect: Materials p. 86 83
Environmental Category
74 G4-EN2 Specific Standard Disclosures: Aspect: Materials p. 87 84
75 G4-EN3 Specific Standard Disclosures: Aspect: Energy pp. 89-90 86
76 G4-EN4 Specific Standard Disclosures: Aspect: Energy pp. 91-92 87

77 G4-EN5 Specific Standard Disclosures: Aspect: Energy p. 93 88


80 G4-EN8 Specific Standard Disclosures: Aspect: Water p. 97 91


83 G4-EN11 Specific Standard Disclosures: Aspect: Biodiversity p. 101 94

85 G4-EN13 Specific Standard Disclosures: p. 103 96
Environmental Category Aspect: Biodiversity
87 G4-EN15 Specific Standard Disclosures: Aspect: Emissions pp. 107-109 98


90 G4-EN18 Specific Standard Disclosures: Aspect: Emissions p. 115 101


92 G4-EN20 Specific Standard Disclosures: Aspect: Emissions p. 118 103


94 G4-EN22 Specific Standard Disclosures: Aspect: Effluents p. 122 105

Environmental Category and Waste

99 G4-EN27 Specific Standard Disclosures: Aspect: Products p. 128 152

Environmental Category and Services
100 G4-EN28 Specific Standard Disclosures: Aspect: Products p. 129 85

Environmental Category and Services
101 G4-EN29 Specific Standard Disclosures: Aspect: Compliance p. 131 110

102 G4-EN30 Specific Standard Disclosures: Aspect: Transport p. 133 153

103 G4-EN31 Specific Standard Disclosures: Aspect: Overall p. 135 154

104 G4-EN32 Specific Standard Disclosures: Aspect: Supplier p. 138 111

Environmental Category Environmental
Assessment
105 G4-EN33 Specific Standard Disclosures: Aspect: Supplier p. 139 112
Assessment
106 G4-EN34 Specific Standard Disclosures: Aspect: p. 141 65 Core
Grievance
Mechanisms
107 G4-LA1 Specific Standard Disclosures: Aspect: p. 146 113

Labor Practices and Decent Work Employment
sub-Category
sub-Category
sub-Category
Labor Practices and Decent Work Labor/Management
sub-Category Relations
Labor Practices and Decent Work Occupational Health
sub-Category and Safety
112 G4-LA6 Specific Standard Disclosures: Aspect: pp. 153-154 118



115 G4-LA9 Specific Standard Disclosures: Aspect: Training and pp. 158-159 121
Labor Practices and Decent Work Education
sub-Category
116 G4-LA10 Specific Standard Disclosures: Aspect: Training and p. 160 122
sub-Category
117 G4-LA11 Specific Standard Disclosures: Aspect: Training and p. 161 123
sub-Category
118 G4-LA12 Specific Standard Disclosures: Aspect: Diversity pp. 163-164 124
Labor Practices and Decent Work and Equal
sub-Category Opportunity
119 G4-LA13 Specific Standard Disclosures: Aspect: Equal p. 166 125

Labor Practices and Decent Work Remuneration for
sub-Category Women and Men
120 G4-LA14 Specific Standard Disclosures: Aspect: Supplier p. 169 137

Labor Practices and Decent Work Assessment for
sub-Category Labor Practices
121 G4-LA15 Specific Standard Disclosures: Aspect: Supplier p. 170 140

Labor Practices and Decent Work Assessment for
sub-Category Labor Practices
122 G4-LA16 Specific Standard Disclosures: Aspect: Labor p. 172 66 Core
Labor Practices and Decent Work Practices Grievance
sub-Category Mechanisms
123 G4-HR1 Specific Standard Disclosures: Aspect: Investment p. 176 134

Human Rights sub-Category
124 G4-HR2 Specific Standard Disclosures: Aspect: Investment p. 177 133

125 G4-HR3 Specific Standard Disclosures: Aspect: Non- p. 179 126

Human Rights sub-Category discrimination
126 G4-HR4 Specific Standard Disclosures: Aspect: Freedom of p. 181 127
Human Rights sub-Category Association and
Collective
Bargaining
127 G4-HR5 Specific Standard Disclosures: Aspect: Child Labor p. 183 128
128 G4-HR6 Specific Standard Disclosures: Aspect: Forced or p. 185 129
Human Rights sub-Category Compulsory Labor
129 G4-HR7 Specific Standard Disclosures: Aspect: Security p. 187 130

Human Rights sub-Category Practices
130 G4-HR8 Specific Standard Disclosures: Aspect: Indigenous p. 189 131
Human Rights sub-Category Rights
131 G4-HR9 Specific Standard Disclosures: Aspect: Assessment p. 191 132
132 G4-HR10 Specific Standard Disclosures: Aspect: Supplier p. 194 138

Human Rights sub-Category Human Rights
Assessment
133 G4-HR11 Specific Standard Disclosures: Aspect: Supplier p. 195 141

Human Rights sub-Category Human Rights
Assessment
134 G4-HR12 Specific Standard Disclosures: Aspect: Human p. 197 67 Core
Human Rights sub-Category Rights Grievance
Mechanisms
135 G4-SO1 Specific Standard Disclosures: Aspect: Local pp. 200-201 135
Society sub-Category Communities
136 G4-SO2 Specific Standard Disclosures: Aspect: Local pp. 202-203 136
Society sub-Category Communities
137 G4-SO3 Specific Standard Disclosures: Aspect: Anti- p. 206 79

Society sub-Category corruption


140 G4-SO6 Specific Standard Disclosures: Aspect: Public Policy p. 210 143
Society sub-Category
Society sub-Category competitive
Behavior
142 G4-SO8 Specific Standard Disclosures: Aspect: Compliance p. 214 150

Society sub-Category
143 G4-SO9 Specific Standard Disclosures: Aspect: Supplier p. 217 139

Society sub-Category Assessment for
Impacts on Society
144 G4-SO10 Specific Standard Disclosures: Aspect: Supplier p. 218 142

Society sub-Category Assessment for
Impacts on Society
145 G4-SO11 Specific Standard Disclosures: Aspect: Grievance p. 220 68 Core
Society sub-Category Mechanisms for
Impacts on Society
146 G4-PR1 Specific Standard Disclosures: Aspect: Customer p. 223 144

Product Responsibility sub- Health and Safety
Category
Product Responsibility sub- Health and Safety
Category
148 G4-PR3 Specific Standard Disclosures: Aspect: Product and p. 226 146
Product Responsibility sub- Service Labeling
Category
149 G4-PR4 Specific Standard Disclosures: Aspect: Product and p. 227 147
Category
150 G4-PR5 Specific Standard Disclosures: Aspect: Product and p. 228 46 Core
Category
151 G4-PR6 Specific Standard Disclosures: Aspect: Marketing p. 230 3 Core

Product Responsibility sub- Communications
Category
152 G4-PR7 Specific Standard Disclosures: Aspect: Marketing p. 231 148

Product Responsibility sub- Communications
Category

Product Responsibility sub- Privacy
Category
154 G4-PR9 Specific Standard Disclosures: Aspect: Compliance p. 235 151
Product Responsibility sub-
Category
I Standards.
level or other settings. If you experience issues, download the PDF version.
The filter menu will appear. Check or uncheck the boxes depending on the data you want to filter, then
gain and click on 'Clear Filter From...'.
t 'Sort Smallest to Largest').
tandards (select 'Sort Smallest to Largest'). Note that some disclosures are listed more than once (in
tandards.
the Core option. For more information, see also Section 3 in GRI 101: Foundation.
ts to be complied with (these are labeled 'a', 'b', 'c', etc.).
le the information requested by the disclosure. These are based on former Guidance from the G4
uirements. The relevant clause number for these is provided in parenthesis.
shown in this overview.
Download as PDF
GRI Standards
GRI GRI Standard Title Disclosure Disclosure Title Page Number
Standard Number Individual disclosure items ('a', 'b', 'c', etc.) are
Number not listed here
GRI 102 General Disclosures 102-14 Statement from senior decision-maker p. 14
GRI 102 General Disclosures 102-15 Key impacts, risks, and opportunities p. 15
GRI 102 General Disclosures 102-1 Name of the organization p. 7

GRI 102 General Disclosures 102-2 Activities, brands, products, and services p. 7
GRI 102 General Disclosures 102-3 Location of headquarters p. 8
GRI 102 General Disclosures 102-4 Location of operations p. 8
GRI 102 General Disclosures 102-5 Ownership and legal form p. 8
GRI 102 General Disclosures 102-6 Markets served p. 8
GRI 102 General Disclosures 102-7 Scale of the organization p. 9
GRI 102 General Disclosures 102-8 Information on employees and other workers p. 10
GRI 102 General Disclosures 102-41 Collective bargaining agreements p. 30
GRI 102 General Disclosures 102-9 Supply chain p. 11
GRI 102 General Disclosures 102-10 Significant changes to the organization and its p. 12
supply chain
GRI 102 General Disclosures 102-11 Precautionary Principle or approach p. 12
GRI 102 General Disclosures 102-12 External initiatives p. 13
GRI 102 General Disclosures 102-13 Membership of associations p. 13

GRI 102 General Disclosures 102-45 Entities included in the consolidated financial p. 33
statements
GRI 102 General Disclosures 102-46 Defining report content and topic Boundaries p. 34
GRI 102 General Disclosures 102-47 List of material topics p. 35
GRI 103 Management Approach 103-1 Explanation of the material topic and its p. 6-7
Boundary
GRI 103 Management Approach 103-1 Explanation of the material topic and its pp. 6-7
Boundary
GRI 102 General Disclosures 102-48 Restatements of information p. 35
GRI 102 General Disclosures 102-49 Changes in reporting p. 36
GRI 102 General Disclosures 102-40 List of stakeholder groups p. 29
GRI 102 General Disclosures 102-42 Identifying and selecting stakeholders p. 31
GRI 102 General Disclosures 102-43 Approach to stakeholder engagement p. 31
GRI 102 General Disclosures 102-44 Key topics and concerns raised p. 32
GRI 102 General Disclosures 102-50 Reporting period p. 36

GRI 102 General Disclosures 102-51 Date of most recent report p. 36
GRI 102 General Disclosures 102-52 Reporting cycle p. 37
GRI 102 General Disclosures 102-53 Contact point for questions regarding the p. 37
report
GRI 102 General Disclosures 102-54 Claims of reporting in accordance with the GRI p. 37
Standards
GRI 102 General Disclosures 102-55 GRI content index pp. 38-39
GRI 102 General Disclosures 102-56 External assurance pp. 41-42
GRI 102 General Disclosures 102-56 External assurance pp. 41-42
GRI 102 General Disclosures 102-18 Governance structure p. 18
GRI 102 General Disclosures 102-19 Delegating authority p. 18

GRI 102 General Disclosures 102-20 Executive-level responsibility for economic, p. 19
environmental, and social topics
GRI 102 General Disclosures 102-21 Consulting stakeholders on economic, p. 19

environmental, and social topics
GRI 102 General Disclosures 102-22 Composition of the highest governance body p. 19
and its committees
GRI 102 General Disclosures 102-23 Chair of the highest governance body p. 20
GRI 102 General Disclosures 102-24 Nominating and selecting the highest p. 20
governance body
GRI 102 General Disclosures 102-25 Conflicts of interest p. 21
GRI 102 General Disclosures 102-26 Role of highest governance body in setting p. 21
purpose, values, and strategy
GRI 102 General Disclosures 102-27 Collective knowledge of highest governance p. 21
body
GRI 102 General Disclosures 102-28 Evaluating the highest governance body’s p. 22
performance
GRI 102 General Disclosures 102-29 Identifying and managing economic, p. 22
environmental, and social impacts
GRI 102 General Disclosures 102-30 Effectiveness of risk management processes p. 22
GRI 102 General Disclosures 102-31 Review of economic, environmental, and p. 23

social topics
GRI 102 General Disclosures 102-32 Highest governance body’s role in p. 23

sustainability reporting
GRI 102 General Disclosures 102-33 Communicating critical concerns p. 23
GRI 102 General Disclosures 102-34 Nature and total number of critical concerns p. 24
GRI 102 General Disclosures 102-35 Remuneration policies p. 25
GRI 102 General Disclosures 102-36 Process for determining remuneration p. 26

GRI 102 General Disclosures 102-37 Stakeholders’ involvement in remuneration p. 26
GRI 102 General Disclosures 102-38 Annual total compensation ratio p. 27
GRI 102 General Disclosures 102-39 Percentage increase in annual total p. 28
compensation ratio
GRI 102 General Disclosures 102-16 Values, principles, standards, and norms of p. 16
behavior
GRI 102 General Disclosures 102-17 Mechanisms for advice and concerns about p. 17
ethics
GRI 102 General Disclosures 102-17 Mechanisms for advice and concerns about p. 17
ethics
GRI 103 Management Approach 103-1 Explanation of the material topic and its pp. 6-7
Boundary
GRI 103 Management Approach 103-2 The management approach and its pp. 8-10
components
GRI 103 Management Approach 103-3 Evaluation of the management approach p. 11
GRI 201 Economic Performance 201-1 Direct economic value generated and pp. 6-8
distributed
GRI 201 Economic Performance 201-2 Financial implications and other risks and pp. 9-10
opportunities due to climate change
GRI 201 Economic Performance 201-3 Defined benefit plan obligations and other p. 11
retirement plans
GRI 201 Economic Performance 201-4 Financial assistance received from p. 12
government
GRI 202 Market Presence 202-1 Ratios of standard entry level wage by gender pp. 6-7
compared to local minimum wage
GRI 202 Market Presence 202-2 Proportion of senior management hired from p. 8
the local community
GRI 203 Indirect Economic 203-1 Infrastructure investments and services p. 6
Impacts supported
GRI 203 Indirect Economic 203-2 Significant indirect economic impacts p. 7
Impacts
GRI 204 Procurement Practices 204-1 Proportion of spending on local suppliers p. 7
GRI 301 Materials 301-1 Materials used by weight or volume p. 6
GRI 301 Materials 301-2 Recycled input materials used p. 7
GRI 302 Energy 302-1 Energy consumption within the organization pp. 6-7
GRI 302 Energy 302-2 Energy consumption outside of the pp. 8-9
organization
GRI 302 Energy 302-3 Energy intensity p. 10
GRI 302 Energy 302-4 Reduction of energy consumption p. 11
GRI 302 Energy 302-5 Reductions in energy requirements of p. 12

products and services
GRI 303 Water 303-1 Water withdrawal by source p. 6
GRI 303 Water 303-2 Water sources significantly affected by p. 7

withdrawal of water
GRI 303 Water 303-3 Water recycled and reused p. 8
GRI 304 Biodiversity 304-1 Operational sites owned, leased, managed in, p. 7
or adjacent to, protected areas and areas of
high biodiversity value outside protected
areas
GRI 304 Biodiversity 304-2 Significant impacts of activities, products, and p. 8

services on biodiversity
GRI 304 Biodiversity 304-3 Habitats protected or restored p. 9
GRI 304 Biodiversity 304-4 IUCN Red List species and national p. 10
conservation list species with habitats in areas
affected by operations
GRI 305 Emissions 305-1 Direct (Scope 1) GHG emissions pp. 7-8
GRI 305 Emissions 305-2 Energy indirect (Scope 2) GHG emissions pp. 9-10
GRI 305 Emissions 305-3 Other indirect (Scope 3) GHG emissions pp. 11-12
GRI 305 Emissions 305-4 GHG emissions intensity p. 13
GRI 305 Emissions 305-5 Reduction of GHG emissions p. 14
GRI 305 Emissions 305-6 Emissions of ozone-depleting substances pp. 15-16

(ODS)
GRI 305 Emissions 305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and p. 17
other significant air emissions
GRI 306 Effluents and Waste 306-1 Water discharge by quality and destination p. 6
GRI 306 Effluents and Waste 306-2 Waste by type and disposal method p. 7-8
GRI 306 Effluents and Waste 306-3 Significant spills p. 9
GRI 306 Effluents and Waste 306-4 Transport of hazardous waste p. 10

GRI 306 Effluents and Waste 306-5 Water bodies affected by water discharges p. 11
and/or runoff
NA NA NA NA NA
GRI 301 Materials 301-3 Reclaimed products and their packaging p. 8

materials
GRI 307 Environmental 307-1 Non-compliance with environmental laws and p. 6

Compliance regulations
NA NA NA NA NA
Several Several NA NA NA
GRI 308 Supplier Environmental 308-1 New suppliers that were screened using p. 7
Assessment environmental criteria
GRI 308 Supplier Environmental 308-2 Negative environmental impacts in the supply p. 8
Assessment chain and actions taken
components
GRI 401 Employment 401-1 New employee hires and employee turnover p. 7
GRI 401 Employment 401-2 Benefits provided to full-time employees that p. 8

are not provided to temporary or part-time
employees
GRI 401 Employment 401-3 Parental leave p. 9
GRI 402 Labor/Management 402-1 Minimum notice periods regarding p. 6
Relations operational changes
GRI 403 Occupational Health 403-1 Workers representation in formal joint p. 7

and Safety management–worker health and safety
committees
GRI 403 Occupational Health 403-2 Types of injury and rates of injury, pp. 8-9
and Safety occupational diseases, lost days, and
absenteeism, and number of work-related
fatalities
GRI 403 Occupational Health 403-3 Workers with high incidence or high risk of p. 10
and Safety diseases related to their occupation
GRI 403 Occupational Health 403-4 Health and safety topics covered in formal p. 11
and Safety agreements with trade unions
GRI 404 Training and Education 404-1 Average hours of training per year per pp. 6-7
employee
GRI 404 Training and Education 404-2 Programs for upgrading employee skills and p. 8
transition assistance programs
GRI 404 Training and Education 404-3 Percentage of employees receiving regular p. 9
performance and career development reviews
GRI 405 Diversity and Equal 405-1 Diversity of governance bodies and employees p. 6
Opportunity
GRI 405 Diversity and Equal 405-2 Ratio of basic salary and remuneration of p. 7
Opportunity women to men
GRI 414 Supplier Social 414-1 New suppliers that were screened using social p. 7
Assessment criteria
GRI 414 Supplier Social 414-2 Negative social impacts in the supply chain p. 8
Assessment and actions taken
components
GRI 412 Human Rights 412-3 Significant investment agreements and p. 9

Assessment contracts that include human rights clauses or
that underwent human rights screening
GRI 412 Human Rights 412-2 Employee training on human rights policies or p. 8
Assessment procedures
GRI 406 Non-discrimination 406-1 Incidents of discrimination and corrective p. 6

actions taken
GRI 407 Freedom of Association 407-1 Operations and suppliers in which the right to p. 6
and Collective freedom of association and collective
Bargaining bargaining may be at risk
GRI 408 Child Labor 408-1 Operations and suppliers at significant risk for pp. 6-7
incidents of child labor
GRI 409 Forced or Compulsory 409-1 Operations and suppliers at significant risk for p. 6
Labor incidents of forced or compulsory labor
GRI 410 Security Practices 410-1 Security personnel trained in human rights p. 6
policies or procedures
GRI 411 Rights of Indigenous 411-1 Incidents of violations involving rights of p. 7
Peoples indigenous peoples
GRI 412 Human Rights 412-1 Operations that have been subject to human p. 7
Assessment rights reviews or impact assessments
Assessment criteria
components
GRI 413 Local Communities 413-1 Operations with local community pp. 7-8
engagement, impact assessments, and
development programs
GRI 413 Local Communities 413-2 Operations with significant actual and pp. 9-10
potential negative impacts on local
communities
GRI 205 Anti-corruption 205-1 Operations assessed for risks related to p. 7
corruption
GRI 205 Anti-corruption 205-2 Communication and training about anti- p. 8

corruption policies and procedures
GRI 205 Anti-corruption 205-3 Confirmed incidents of corruption and actions p. 9

taken
GRI 415 Public Policy 415-1 Political contributions p. 6
GRI 206 Anti-competitive 206-1 Legal actions for anti-competitive behavior, p. 6

Behavior anti-trust, and monopoly practices
GRI 419 Socioeconomic 419-1 Non-compliance with laws and regulations in p. 6

Compliance the social and economic area
Assessment criteria
components
GRI 416 Customer Health and 416-1 Assessment of the health and safety impacts p. 7
Safety of product and service categories
GRI 416 Customer Health and 416-2 Incidents of non-compliance concerning the p. 8
Safety health and safety impacts of products and
services
GRI 417 Marketing and Labeling 417-1 Requirements for product and service p. 6
information and labeling
GRI 417 Marketing and Labeling 417-2 Incidents of non-compliance concerning p. 7

product and service information and labeling
GRI 102 General Disclosures 102-43 Approach to stakeholder engagement pp. 31-32
102-44 Key topics and concerns raised
GRI 102 General Disclosures 102-2 Activities, brands, products, and services p. 7
GRI 417 Marketing and Labeling 417-3 Incidents of non-compliance concerning p. 8

marketing communications
GRI 418 Customer Privacy 418-1 Substantiated complaints concerning breaches p. 6

of customer privacy and losses of customer
data
GRI 419 Socioeconomic 419-1 Non-compliance with laws and regulations in p. 6
Compliance the social and economic area
GRI Standards
Type of Change Comments
See key above
Revised disclosure The detailed requirements to present the statement from the most senior
decision-maker have been made reporting recommendations (see clause
2.1). This makes the disclosure less prescriptive and more consistent with
other disclosures in the GRI Standards.
Revised disclosure The detailed requirements to describe the key impacts, risks and
opportunities have been made reporting recommendations (see clause
2.2). This makes the disclosure less prescriptive and more consistent with
other disclosures in the GRI Standards. In addition, the requirement to
provide two 'concise' narrative sections and the distinction between
section One and section Two have been removed.
No revision NA
Revised disclosure The following key changes have been made:
- A new requirement has been added: 'A description of the organization's
activities' (see 102-2-a). This new requirement has been added in order to
align with content updates in G4-10 (now Disclosure 102-8) related to a
review of 'employee'/'worker' terminology.
- A new requirement has been added: '...an explanation of any products or
services that are banned in certain markets' (see 102-2-b). This
requirement is based on the content from Indicator G4-PR6, which has
been combined with G4-4.
No revision NA
No revision NA
No revision NA
Minor clarification It has been clarified that a 'geographic breakdown of markets served'
means the 'geographic locations where products and services are offered'.
No revision NA
Revised disclosure G4-10 has been revised for 'employee'/'worker' terminology. The following
key changes have been made:
- The following requirement has been deleted: 'Report the total number of
permanent employees by employment type and gender' (former G4-10-b).
- The following requirement has been deleted: 'Report the total workforce
by employees and supervised workers and by gender' (former G4-10-c).
- The following requirement has been deleted: 'Report the total workforce
by region and gender' (former G4-10-d).
- G4-10-e has been revised as follows: 'Whether a significant portion of the
organization’s activities are performed by workers who are not employees.
If applicable, a description of the nature and scale of work performed by
workers who are not employees' (see 102-8-d).
- A new requirement has been added: 'Total number of employees by
employment contract (permanent and temporary), by region' (see 102-8-
b).
- A new requirement has been added: 'Total number of employees by
employment type (full-time and part-time), by gender' (see 102-8-c).
- A new requirement has been added: 'An explanation of how the data
have been compiled, including any assumptions made' (see 102-8-f).
No revision Change in location: G4-11 has been moved to the Stakeholder engagement
section of GRI 102: General Disclosures. New guidance has been added to
clarify the purpose of this disclosure (see 'Guidance for Disclosure 102-41').
Revised disclosure G4-12 has been expanded to be more specific on the reporting
expectations. Now reporting organizations are also required to report the
main elements of the supply chain, as they relate to the organization’s
activities, primary brands, products, and services.
No revision NA
No revision NA
No revision NA
Revised disclosure G4-16 now requires reporting only the main memberships. The individual
criteria for listing memberships (e.g., holds a position on the governance
body, participates in projects or committees) have been made reporting
recommendations (see clause 1.5).
No revision NA
No revision Note: The Guidance to G4-18, which describes the steps that an
organization may go through in order to define the specific content of the
report, will be presented as a separate guidance document (to be made
available on the GRI website in early 2017).
Revised disclosure The term 'Aspects' has been changed to 'topics'. This is consistent with
changes in GRI 101: Foundation (clauses 1.3 and 2.5), where it has been
clarified that organizations are required to report on all their material
topics. This can include material topics which can be linked to the topics
covered in the topic-specific GRI Standards (series 200, 300 and 400), as
well as topics that are not covered by the topic-specific Standards.
Revised disclosure Change in location: G4-20 and G4-21 have been merged and combined
with G4-DMA-a (they are now Disclosure 103-1-b and 103-1-c).
In addition, the topic Boundary disclosure (103-1-b) has been revised to
clarify its purpose. It now requests, for each material topic, a description
of:
- 'where the impacts occur'
- 'the organization’s involvement with the impacts. For example, whether
the organization has caused or contributed to the impacts, or is directly
linked to the impacts through its business relationships.'
It also includes new guidance and examples (see 'Guidance for Disclosure
103-1-b' and 'Guidance for Disclosure 103-1-c').
Revised disclosure See comments for G4-20.
No revision NA
Minor clarification Note: the term 'Scope' has been changed to 'list of material topics', and the
term 'Aspect' has been changed to 'topic'.
No revision NA
No revision NA
No revision Note: Disclosure 102-43 includes guidance on customer satisfaction, which

is based on former G4-PR5.
No revision Note: Disclosure 102-44 includes guidance on customer satisfaction, which

is based on former G4-PR5.
No revision NA
No revision NA
No revision NA
No revision NA
Revised disclosure G4-32 has been divided into three separate disclosures to improve logic
and clarity. G4-32-a is now Disclosure 102-54 and relates to the claim that
an organization is required to make if it has prepared a report in
accordance with the GRI Standards (Core or Comprehensive option). For
each option, there is a corresponding claim, or statement of use, that the
organization is required to include in the report. These claims have set
wording.
and clarity. G4-32-b is now Disclosure 102-55 and relates to the content
index. The content index requirement has been revised and made less
prescriptive about the format in which it is to be presented. An example
table is included as guidance only.
and clarity. G4-32-c has been merged with G4-33 and together they are
now Disclosure 102-56, on external assurance. See comments for G4-33 for
more information.
Revised disclosure G4-33 has been merged with G4-32-c and together they are now Disclosure
102-56. In addition, terminology has been revised as follows:
- 'External Assurance Report' has been changed to 'external assurance
report, statements, or opinions'.
- 'scope and basis of any external assurance provided' has been changed to
'what has and what has not been assured and on what basis, including the
assurance standards used, the level of assurance obtained, and any
limitations of the assurance process'.
Minor clarification The term 'impacts' has been changed to 'topics' (see Disclosure 102-18-b).
No revision NA
No revision NA
No revision NA
Minor clarification The term 'impacts' has been changed to 'topics' (see Disclosure 102-22-a-
vii).
No revision NA
No revision NA
No revision NA
Minor clarification The term 'impacts' has been changed to 'topics'.
No revision NA
No revision NA
Minor clarification The phrase 'impacts, risks, and opportunities' has been changed to 'topics
and their impacts, risks, and opportunities' (see Disclosures 102-29-a and
102-29-b).
No revision NA
Minor clarification The phrase 'impacts, risks, and opportunities' has been changed to 'topics
and their impacts, risks, and opportunities'.
No revision NA
No revision NA
No revision NA
Minor clarification The phrase 'economic, environmental and social objectives' has been
changed to 'objectives for economic, environmental, and social topics' (see
Disclosure 102-35-b).
No revision NA
No revision NA
No revision NA
No revision NA
No revision NA
No revision G4-57 and G4-58 have been merged into one disclosure (now 102-17) on
mechanisms for advice and concerns about ethics. Content has not
changed.
No revision G4-57 and G4-58 have been merged into one disclosure (now 102-17) on
mechanisms for advice and concerns about ethics. Content has not
changed.
- The requirement to report 'the impacts that make this Aspect material'
has been made guidance (see 'Guidance for Disclosure 103-1-a').
- G4-20 and G4-21 have been merged and combined with G4-DMA-a (they
are now Disclosure 103-1-b and 103-1-c). In addition, the topic Boundary
disclosure (103-1-b) has been revised to clarify its purpose. See comments
for G4-20 for more information.
- In addition, reasons for omission are no longer allowed to be provided for
G4-DMA-a (now 103-1-a).

- A new requirement has been added: 'A statement of the purpose of the
management approach' (see 103-2-b).
- A new requirement has been added: 'A description of the following, if the
management approach includes that component: Policies; Commitments;
Goals and targets; Responsibilities; Resources; Grievance mechanisms;
Specific actions, such as processes, projects, programs and initiatives' (see
103-2-c).
- In addition, the content from the four G4 Aspects on grievance
mechanisms has been combined and moved into GRI 103: Management
Approach. The only requirement is for organizations to describe their
grievance mechanisms if they exist for managing a material topic (see 103-
2-c-vi).
No revision NA
No revision NA
No revision NA
No revision NA
No revision NA

- Change in 'employee'/'worker' terminology: In G4-EC5-a, the term
'workforce' has been changed to 'employees' (see 202-1-a).
- A new requirement has been added: 'When a significant proportion of
other workers (excluding employees) performing the organization’s
activities are compensated based on wages subject to minimum wage
rules, describe the actions taken to determine whether these workers are
paid above the minimum wage' (see 202-1-b).
No revision NA
No revision NA
No revision Note: The list of examples previously provided in G4-EC8-a can be found in
the Guidance section (see 'Guidance for Disclosure 203-2').
No revision NA
No revision NA
No revision NA
Minor clarification The requirement to report 'standards, methodologies, and assumptions

used' has been changed to 'Standards, methodologies, assumptions, and/or
calculation tools used.' (see 302-1-f)

calculation tools used.' (see 302-2-b)
No revision NA

calculation tools used.' (see 302-4-d)

calculation tools used.' (see 302-5-c)
Revised disclosure It has been clarified that this disclosure requests both (1) a total figure for
‘volume of water withdrawn’ and (2) a breakdown of this figure by each of
the sources listed (e.g., surface water, ground water) (see 303-1-a).
No revision NA
No revision NA
Minor clarification It has been clarified that the size of operational site is to be reported in km 2
or 'another unit, if appropriate' (see 304-1-a-v).
No revision NA
No revision NA
No revision NA
Minor clarification The following key changes have been made:

- It has been clarified that the base year is to be reported if applicable (see
305-1-d).
- The requirement to report 'standards, methodologies, and assumptions
calculation tools used' (see 305-1-g).
- G4-EN16 (now Disclosure 305-2) has been updated to align with changes
to the GHG Protocol Scope 2 Guidance, published in January 2015 by the
World Resources Institute (WRI) and the World Business Council for
Sustainable Development (WBCSD). This now requires reporting two
distinct Scope 2 values: a location-based and a market-based value. These
are calculated with different emission factors according to how the energy
was obtained (see 305-2-a and 305-2-b).
305-2-d).
Minor clarification The following changes have been made:

305-3-e).
No revision NA

calculation tools used' (see 305-5-e).

calculation tools used' (see 305-6-d).

used' has been changed to 'Standards, methodologies, assumptions,
and/or calculation tools used' (see 305-7-c).
No revision NA
Revised disclosure It has been clarified that two separate figures are requested for (1)
hazardous waste (see 306-2-a) and (2) non-hazardous waste (see 306-2-b).
The breakdown of these figures by disposal methods (e.g., reuse, recycling,
composting) is to be reported where applicable.
No revision NA
Revised disclosure A new requirement has been added: 'Standards, methodologies, and
assumptions used' (see 306-4-c). This is to be consistent with other similar
disclosures and with clause 2.4, which requires organizations to convert
volumes to an estimate of weight with a brief explanation of the
methodology used.
Minor clarification It has been clarified that this disclosure covers 'Water bodies and related
habitats that are significantly affected by water discharges and/or runof'
(see 306-5-a).
Discontinued The G4 Aspect of Products and Services and its Indicator G4-EN27 have
been discontinued to reduce duplication. The environmental impacts of
products and services are already covered in the following topic-specific
Standards: GRI 301: Materials, GRI 302: Energy, and GRI 305: Emissions.
Indicator G4-EN28 (now Disclosure 301-3) has been moved to GRI 301:
Materials.
No revision Change in location: G4-EN28 (now Disclosure 301-3) has been moved from
the G4 Aspect of Products and Services to GRI 301: Materials.
Minor clarification It has been clarified that organizations are required to report on non-
compliance with laws and/or regulations.
Discontinued The G4 Aspect of Transport and its Indicator G4-EN30 have been
discontinued to reduce duplication. The environmental impacts of
transport are already covered in the following topic-specific Standards: GRI
302: Energy and GRI 305: Emissions.
Revised disclosure The content of G4-EN31 has been incorporated into the following topic-
specific Standards as management approach guidance (i.e., this
information is no longer required):
- GRI 103: Management Approach (see 'Guidance for clause 1.7' on page 9)
- GRI 305: Emissions (see the guidance in Section '1. Management
approach disclosures', on page 6)
- GRI 306: Effluents and Waste (see the guidance in Section '1.
Management approach disclosures', on page 5)
- GRI 307: Environmental Compliance (see the guidance in Section '1.
Management approach disclosures', on page 5)
No revision NA
No revision NA
Revised disclosure Change in location: The grievance mechanisms have been moved to GRI
103: Management Approach, where they are more logically placed.
Revision: The content of the four G4 Aspects on grievance mechanisms
(Environmental Grievance Mechanisms, Labor Practices Grievance
Mechanisms, Human Rights Grievance Mechanisms, and Grievance
Mechanisms for Impacts on Society) has been combined, to reduce
duplication. The only requirement is for organizations to describe their
2-c-vi). Indicators G4-EN34, G4-LA16, G4-HR12 and G4-SO11 have been
combined and made guidance only (see 'Guidance for clause 1.8'); they are
no longer required. See also clause 1.8, which contains additional reporting
recommendations for reporting on grievance mechanisms.
No revision NA
No revision NA
No revision NA
No revision NA
Revised disclosure In G4-LA5, the term 'total workforce' has been changed to 'workers whose
work, or workplace, is controlled by the organization'. This change was due
to the 'employee'/'worker' terminology review.

- In G4-LA6-a, the term 'total workforce (that is, total employees plus
supervised workers)' has been changed to 'all employees' (see 403-2-a).
- In G4-LA6-b, the term 'independent contractors working on-site to whom
the organization is liable for the general safety of the working environment'
has been changed to 'all workers (excluding employees) whose work, or
workplace, is controlled by the organization' (see 403-2-b). In addition, the
occupational diseases rate (ODR), lost day rate (LDR) and absentee rate (AR)
are no longer required to be reported for this category of workers (these
rates are now a reporting recommendation only, see clause 2.3.1).
These changes were due to the 'employee'/'worker' terminology review.
Revised disclosure In G4-LA7, the term 'workers' has been changed to 'workers whose work, or
workplace, is controlled by the organization'.
This change was due to the 'employee'/'worker' terminology review.
No revision NA
No revision NA
No revision NA
No revision NA
Revised disclosure The breakdown by 'minority groups' is no longer required. Organizations

are only required to provide a breakdown by other indicators of diversity
where relevant, which can include minority or vulnerable groups, among
others (see 405-1-a-iii and 405-1-b-iii).
No revision Change in location: G4-LA13 (previously in the G4 Aspect of Equal

Remuneration for Women and Men) has been moved to GRI 405: Diversity
and Equal Opportunity.
Revised disclosure G4-LA14, G4-HR10 and G4-SO9 have been combined into one disclosure
(now Disclosure 414-1). Organizations are no longer required to report this
information separately for labor practices criteria, human rights criteria,
and criteria for impacts on society. Instead, organizations are now required
to report the percentage of new suppliers that were screened using social
criteria.
information separately for labor practices, human rights, and society-
related impacts. Instead, organizations are now required to report on
negative social impacts in the supply chain and actions taken.
No revision Change in location: G4-HR1 (previously located in the G4 Aspect of

Investment Aspect) has been moved to GRI 412: Human Rights Assessment.
No revision Change in location: G4-HR2 (previously located in the G4 Aspect of

Investment Aspect) has been moved to GRI 412: Human Rights Assessment.
No revision NA
Revised disclosure The term 'employee rights' has been changed to 'workers' rights'. This
change was due to the 'employee'/'worker' terminology review.
No revision NA
No revision NA
No revision NA
No revision NA
No revision NA
criteria.

- The term 'employee representation bodies' has been changed to 'worker
representation bodies' (see 413-1-vii). This change was due to the review of
'employee'/'worker' terminology.
- It has been clarified that Disclosure 413-1 is to be reported for operations
with local community engagement, impact assessments and/or
development programs.
No revision NA
No revision Change in location: The G4 Aspect of Anti-corruption has been moved to

the 200 series (Economic topics); previously it was located in the Social
Category of G4.
Revised disclosure Change in location: The G4 Aspect of Anti-corruption has been moved to
Category of G4.
In addition, the following requirement has been added 'Describe if the
organization’s anti-corruption policies and procedures have been
communicated to any other persons or organizations' (see 205-2-c). This
change was due to the review of 'employee'/'worker' terminology.
No revision Change in location: The G4 Aspect of Anti-corruption has been moved to

Category of G4.
No revision NA
No revision Change in location: The G4 Aspect of Anti-competitive Behavior has been

moved to the 200 series (Economic topics); previously it was located in the
Social Category of G4.
Revised disclosure The two Compliance Aspects in the Society and Product Responsibility sub-
Categories of G4 have been combined into one Standard (GRI 419:
Socioeconomic Compliance); and the respective Indicators G4-SO8 and G4-
PR9 have been combined into one disclosure (now Disclosure 419-1). In
addition, it has been clarified that organizations are required to report on
non-compliance with laws and/or regulations.
criteria.
No revision NA
Minor clarification It has been clarified that organizations are required report on non-
compliance with regulations and/or voluntary codes.
No revision The G4 Aspects of 'Product and Service Labeling' and 'Marketing

Communications' have been combined into one Standard (GRI 417:
Marketing and Labeling).
Minor clarification It has been clarified that organizations are required report on non-
The G4 Aspects of 'Product and Service Labeling' and 'Marketing
Revised disclosure Change in location: The content of G4-PR5 has been moved to the
Stakeholder engagement section of GRI 102: General Disclosures.
Revision: The information for G4-PR5 is no longer required; it has been
made guidance for Disclosures 102-43 and 102-44.
Revised disclosure Change in location: G4-PR6 has been combined with G4-4 (now Disclosure
102-2) in GRI 102: General Disclosures.
Revision:
- The explanation of 'any products and services that are banned in certain
markets' has been added to Disclosure 102-2-b.
- The explanation of whether the organization 'sells products or services
that are the subject of stakeholder questions or public debate' has been
made a reporting recommendation for Disclosure 102-2 (see clause 1.1).
- Reporting 'how the organization has responded to questions or concerns
regarding these products' is no longer required.
Minor clarification It has been clarified that organizations are required to report on non-
The G4 Aspects of 'Product and Service Labeling' and 'Marketing
No revision NA
Revised disclosure The two Compliance Aspects in the Society and Product Responsibility sub-
Categories of G4 have been combined into one Standard (GRI 419:
Socioeconomic Compliance); and the respective Indicators G4-SO8 and G4-
PR9 have been combined into one disclosure (now Disclosure 419-1). In
addition, it has been clarified that organizations are required to report on
non-compliance with laws and/or regulations.
Reporting Requirements
Some disclosures have
additional requirements on
how to compile the
information requested by the
disclosure
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
Yes (clause 6.1)
No
No
No
No
No
No
No
No
No
No
No
No
No
No
Yes (clause 6.3)
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
Yes (clause 4.4)
Yes (clause 4.6)
No
No
No
Yes (clauses 1.1 and 1.2 on

'General requirements for
reporting the management
approach')

approach')

approach')
Yes (clause 2.1)
Yes (clause 2.2)
No
Yes (clause 2.5)
No
Yes (clause 2.2)
No
No
No
No
Yes (clause 2.2)
Yes (clause 2.1)
Yes (clause 2.3)
Yes (clause 2.5)
Yes (clause 2.7)
No
No
Yes (clause 2.2)
Yes (clause 2.4)
No
No
No
No
Yes (clause 2.1)

See also clause 1.2, which
requests additional
management approach
information on the use of
offsets.
Yes (clause 2.3)
requests additional
management approach
offsets.
Yes (clause 2.5)

requests additional
management approach
offsets.
Yes (clause 2.7)

requests additional
management approach
offsets.
Yes (clause 2.9)

requests additional
management approach
offsets.
Yes (clause 2.11)
Yes (clause 2.13)
Yes (clause 2.1)
Yes (clause 2.3)
No
Yes (clause 2.4)

Yes (clause 2.5)
NA
Yes (clause 2.4)
No
NA
NA
No
No
No
Yes (clause 2.1)
Yes (clause 2.3)
No
No
No
Yes (clause 2.2)
No
No
No
No
No
No
No
No
No
No
No
No
Yes (clause 2.1)
No
No
No
No
No
No
No
No
No
No
No
No
No
No
Yes (clause 2.1)
No
No
No
No
No
No
Yes (clause 2.1)
No
Yes (clause 2.1)
No
No
Yes (clause 2.2)
Yes (clause 2.1)
No
DISCLOSURES – TRACK CHANGES
This section provides a markup version of changes to the G4 Disclosures. For a detailed overview of the changes, see tab '2. Disclosures Full Overview'. Download as PDF
USAGE NOTES:
Text: Please note that text within cells may not be fully displayed depending on your zoom level or other settings. If you experience issues, download the PDF version.
This section includes only those G4 disclosures that have been revised or discontinued. For a detailed overview of changes to G4 disclosures, see tab '2. Disclosures Full Overview'.
G4 requirements that have been deleted (or made reporting recommendations or guidance) in the GRI Standards are shown in blue strikethrough in Column 'C' (e.g., see G4-1).
New requirements added in the GRI Standards compared to G4 (or content that has moved from one disclosure to another) are shown in blue underline in Column 'E' (e.g., see G4-4).
G4 requirements that have been revised in the GRI Standards are shown as per above in both Columns 'C' and 'E' (e.g., see G4-10).
Key: NA (Not Applicable)
G4 Guidelines GRI Standards

Comments
G4 Disclosure Text of the G4 Disclosure Disclosure Text of the Disclosure
Number
G4-1 a. Provide a statement from the most senior decision-maker of the organization (such 102-14 a. A statement from the most senior decision-maker of the The detailed requirements to present
as CEO, chair, or equivalent senior position) about the relevance of sustainability to organization (such as CEO, chair, or equivalent senior position) the statement from the most senior
the organization and the organization’s strategy for addressing sustainability. about the relevance of sustainability to the organization and its decision-maker have been made
The statement should present the overall vision and strategy for the short term, strategy for addressing sustainability. reporting recommendations (see clause
medium term, and long term, particularly with regard to managing the significant 2.1 in GRI 102: General Disclosures).
economic, environmental and social impacts that the organization causes and
contributes to, or the impacts that can be linked to its activities as a result of
relationships with others (such as suppliers, people or organizations in local
communities). The statement should include:
• Strategic priorities and key topics for the short and medium term with regard to
sustainability, including respect for internationally recognized standards and how
such standards relate to long term organizational strategy and success
• Broader trends (such as macroeconomic or political) affecting the organization and
influencing sustainability priorities
• Key events, achievements, and failures during the reporting period
• Views on performance with respect to targets
• Outlook on the organization’s main challenges and targets for the next year and
goals for the coming 3–5 years
• Other items pertaining to the organization’s strategic approach
G4-2 a. Provide a description of key impacts, risks, and opportunities. 102-15 a. A description of key impacts, risks, and opportunities. The detailed requirements to describe
The organization should provide two concise narrative sections on key impacts, risks, the key impacts, risks and opportunities
and opportunities. have been made reporting
Section One should focus on the organization’s key impacts on sustainability and recommendations (see clause 2.2 in GRI
effects on stakeholders, including rights as defined by national laws and relevant 102: General Disclosures).
internationally recognized standards. This should take into account the range of
reasonable expectations and interests of the organization’s stakeholders. This section
should include:
• A description of the significant economic, environmental and social impacts of the
organization, and associated challenges and opportunities. This includes the effect on
stakeholders’ rights as defined by national laws and the expectations in
internationally recognized standards and norms
• An explanation of the approach to prioritizing these challenges and opportunities
• Key conclusions about progress in addressing these topics and related performance
in the reporting period. This includes an assessment of reasons for
underperformance or over-performance
• A description of the main processes in place to address performance and relevant
changes
Section Two should focus on the impact of sustainability trends, risks, and
opportunities on the long- term prospects and financial performance of the
organization. This should concentrate specifically on information relevant to financial
stakeholders or that could become so in the future. Section Two should include the
following:
• A description of the most important risks and opportunities for the organization
arising from sustainability trends
• Prioritization of key sustainability topics as risks and opportunities according to
their relevance for long- term organizational strategy, competitive position,
qualitative, and (if possible) quantitative financial value drivers
• Table(s) summarizing:
– Targets, performance against targets, and lessons learned for the current reporting
period
– Targets for the next reporting period and medium term objectives and goals (that
is, 3–5 years) related to key risks and opportunities
• Concise description of governance mechanisms in place specifically to manage
these risks and opportunities, and identification of other related risks and
opportunities
G4-4 a. Report the primary brands, products, and services. 102-2 a. A description of the organization’s activities. Requirement 'a' has been added in
b. Primary brands, products, and services, including an order to align with content updates in
explanation of any products or services that are banned in G4-10 (now Disclosure 102-8) related to
certain markets. a review of 'employee'/'worker'
terminology. In addition, the new
requirement in 'b' is based on the
content from Indicator G4-PR6, which
has been combined with G4-4.
G4-10 a. Report the total number of employees by employment contract and gender. 102-8 a. Total number of employees by employment contract G4-10 has been revised for
b. Report the total number of permanent employees by employment type and (permanent and temporary), by gender. 'employee'/'worker' terminology.
gender. b. Total number of employees by employment contract
c. Report the total workforce by employees and supervised workers and by gender. (permanent and temporary), by region.
d. Report the total workforce by region and gender. c. Total number of employees by employment type (full-time and
e. Report whether a substantial portion of the organization’s work is performed by part-time), by gender.
workers who are legally recognized as self-employed, or by individuals other than d. Whether a significant portion of the organization’s activities
employees or supervised workers, including employees and supervised employees of are performed by workers who are not employees. If applicable,
contractors. a description of the nature and scale of work performed by
f. Report any significant variations in employment numbers (such as seasonal workers who are not employees.
variations in employment in the tourism or agricultural industries). e. Any significant variations in the numbers reported in
Disclosures 102-8-a, 102-8-b, and 102-8-c (such as seasonal
variations in the tourism or agricultural industries).
f. An explanation of how the data have been compiled, including
any assumptions made.

G4-12 a. Describe the organization’s supply chain. 102-9 a. A description of the organization’s supply chain, including its G4-12 has been expanded to be more
main elements as they relate to the organization’s activities, specific on the reporting expectations.
primary brands, products, and services.
G4-16 a. List memberships of associations (such as industry associations) and national or 102-13 a. A list of the main memberships of industry or other G4-16 now requires reporting only the
international advocacy organizations in which the organization: associations, and national or international advocacy main memberships. The individual
• Holds a position on the governance body organizations. criteria for listing memberships have
• Participates in projects or committees been made reporting recommendations
• Provides substantive funding beyond routine membership dues (see clause 1.5 in GRI 102: General
• Views membership as strategic Disclosures).
This refers primarily to memberships maintained at the organizational level.
G4-19 a. List all the material Aspects identified in the process for defining report content. 102-47 a. A list of the material topics identified in the process for The term 'Aspects' has been changed to
defining report content. 'topics'. This is consistent with changes
in GRI 101: Foundation (clauses 1.3 and
2.5), where it has been clarified that
organizations are required to report on
all their material topics. This can include
material topics which can be linked to
the topics covered in the topic-specific
GRI Standards (series 200, 300 and
400), as well as topics that are not
covered by the topic-specific Standards.
G4-20 a. For each material Aspect, report the Aspect Boundary within the organization, as 103-1-b b. The Boundary for the material topic, which includes a G4-20 and G4-21 have been merged
follows: 103-1-c description of: and combined with G4-DMA-a (they are
• Report whether the Aspect is material within the organization i. where the impacts occur; now Disclosure 103-1-b and 103-1-c). In
• If the Aspect is not material for all entities within the organization (as described in ii. the organization’s involvement with the impacts. For example, addition, the topic Boundary disclosure
G4-17), select one of the following two approaches and report either: whether the organization has caused or contributed to the (103-1-b) has been revised to clarify its
– The list of entities or groups of entities included in G4-17 for which the Aspect is impacts, or is directly linked to the impacts through its business purpose. It also includes new guidance
not material or relationships. and examples (see 'Guidance for
– The list of entities or groups of entities included in G4-17 for which the Aspects is c. Any specific limitation regarding the topic Boundary. Disclosure 103-1-b' and 'Guidance for
material Disclosure 103-1-c').
• Report any specific limitation regarding the Aspect Boundary within the
organization
G4-21 a. For each material Aspect, report the Aspect Boundary outside the organization, as
follows:
• Report whether the Aspect is material outside of the organization
• If the Aspect is material outside of the organization, identify the entities, groups of
entities or elements for which the Aspect is material. In addition, describe the
geographical location where the Aspect is material for the entities identified
• Report any specific limitation regarding the Aspect Boundary outside the
organization
G4-32-a a. Report the ‘in accordance’ option the organization has chosen. 102-54 a. The claim made by the organization, if it has prepared a report G4-32 has been divided into three
in accordance with the GRI Standards, either: separate disclosures. G4-32-a is now
i. ‘This report has been prepared in accordance with the GRI Disclosure 102-54 and relates to the
Standards: Core option’; claim that an organization is required to
ii. ‘This report has been prepared in accordance with the GRI make if it has prepared a report in
Standards: Comprehensive option’. accordance with the GRI Standards
(Core or Comprehensive option). For
each option, there is a corresponding
claim, or statement of use, that the
organization is required to include in
the report. These claims have set
wording.
G4-32-b b. Report the GRI Content Index for the chosen option (see tables below). 102-55 a. The GRI content index, which specifies each of the GRI G4-32 has been divided into three
Standards used and lists all disclosures included in the report. separate disclosures. G4-32-b is now
b. For each disclosure, the content index shall include: Disclosure 102-55 and relates to the
i. the number of the disclosure (for disclosures covered by the content index. The content index
GRI Standards); requirement has been revised and
ii. the page number(s) or URL(s) where the information can be made less prescriptive about the format
found, either within the report or in other published materials; in which it is to be presented. An
iii. if applicable, and where permitted, the reason(s) for omission example table is included as guidance
when a required disclosure cannot be made. only.
G4-32-c c. Report the reference to the External Assurance Report, if the report has been 102-56 a. A description of the organization’s policy and current practice G4-32 has been divided into three
externally assured. GRI recommends the use of external assurance but it is not a with regard to seeking external assurance for the report. separate disclosures. G4-32-c has been
requirement to be ‘in accordance’ with the Guidelines. b. If the report has been externally assured: merged with G4-33 and together they
i. A reference to the external assurance report, statements, or are now Disclosure 102-56, on external
opinions. If not included in the assurance report accompanying assurance. In addition, terminology has
G4-33 a. Report the organization’s policy and current practice with regard to seeking the sustainability report, a description of what has and what has been revised.
external assurance for the report. not been assured and on what basis, including the assurance
b. If not included in the assurance report accompanying the sustainability report, standards used, the level of assurance obtained, and any
report the scope and basis of any external assurance provided. limitations of the assurance process;
c. Report the relationship between the organization and the assurance providers. ii. The relationship between the organization and the assurance
d. Report whether the highest governance body or senior executives are involved in provider;
seeking assurance for the organization’s sustainability report. iii. Whether and how the highest governance body or senior
executives are involved in seeking external assurance for the
organization’s sustainability report.

G4-DMA-a a. Report why the Aspect is material. Report the impacts that make this Aspect 103-1-a a. An explanation of why the topic is material. The requirement to report 'the impacts
material. that make this Aspect material' has
been made guidance (see 'Guidance for
Disclosure 103-1-a'); and reasons for
omission are no longer allowed to be
provided for G4-DMA-a. In addition, G4-
20 and G4-21 have been merged and
combined with G4-DMA-a (they are
now Disclosure 103-1-b and 103-1-c).
See comments for G4-20 and G4-21 for
more information.
G4-DMA-b b. Report how the organization manages the material Aspect or its impacts. 103-2 a. An explanation of how the organization manages the topic. G4-DMA-b has been expanded with two
b. A statement of the purpose of the management approach. new requirements (103-2-b and 103-2-
c. A description of the following, if the management approach c) based on Guidance from the G4
includes that component: Implementation Manual. In addition,
i. Policies the content from the four G4 Aspects
ii. Commitments on grievance mechanisms has been
iii. Goals and targets combined and moved into GRI 103:
iv. Responsibilities Management Approach. The only
v. Resources requirement is for organizations to
vi. Grievance mechanisms describe their grievance mechanisms if
vii. Specific actions, such as processes, projects, programs and they exist for managing a material topic
initiatives (see 103-2-c-vi).
G4-EC5 a. When a significant proportion of the workforce is compensated based on wages 202-1 a. When a significant proportion of employees are compensated G4-EC5 has been revised for
subject to minimum wage rules, report the ratio of the entry level wage by gender at based on wages subject to minimum wage rules, report the 'employee'/'worker' terminology.
significant locations of operation to the minimum wage. relevant ratio of the entry level wage by gender at significant
b. Report whether a local minimum wage is absent or variable at significant locations locations of operation to the minimum wage.
of operation, by gender. In circumstances in which different minimums could be used b. When a significant proportion of other workers (excluding
as a reference, report which minimum wage is being used. employees) performing the organization’s activities are
c. Report the definition used for ‘significant locations of operation’. compensated based on wages subject to minimum wage rules,
describe the actions taken to determine whether these workers
are paid above the minimum wage.
c. Whether a local minimum wage is absent or variable at
significant locations of operation, by gender. In circumstances in
which different minimums can be used as a reference, report
which minimum wage is being used.
d. The definition used for ‘significant locations of operation’.
G4-EN8 a. Report the total volume of water withdrawn from the following sources: 303-1 a. Total volume of water withdrawn, with a breakdown by the It has been clarified that Disclosure
• Surface water, including water from wetlands, rivers, lakes, and oceans following sources: 303-1-a requests both (1) a total figure
• Ground water i. Surface water, including water from wetlands, rivers, lakes, and for ‘volume of water withdrawn’ and (2)
• Rainwater collected directly and stored by the organization oceans; a breakdown of this figure by each of
• Waste water from another organization ii. Ground water; the sources listed.
• Municipal water supplies or other water utilities iii. Rainwater collected directly and stored by the organization;
b. Report standards, methodologies, and assumptions used. iv. Waste water from another organization;
v. Municipal water supplies or other public or private water
utilities.
b. Standards, methodologies, and assumptions used.
G4-EN16 a. Report gross energy indirect (Scope 2) GHG emissions in metric tons of CO 2 305-2 a. Gross location-based energy indirect (Scope 2) GHG emissions G4-EN16 has been updated to align
equivalent, independent of any GHG trades, such as purchases, sales, or transfers of in metric tons of CO2 equivalent. with changes to the GHG Protocol
offsets or allowances. b. If applicable, gross market-based energy indirect (Scope 2) Scope 2 Guidance, published in January
b. Report gases included in the calculation, if available. GHG emissions in metric tons of CO2 equivalent. 2015 by the World Resources Institute
c. Report the chosen base year, the rationale for choosing the base year, emissions in c. If available, the gases included in the calculation; whether CO2, (WRI) and the World Business Council
the base year, and the context for any significant changes in emissions that triggered for Sustainable Development (WBCSD).
CH4, N2O, HFCs, PFCs, SF6, NF3, or all. This now requires reporting two distinct
recalculations of base year emissions.
d. Report standards, methodologies, and assumptions used. d. Base year for the calculation, if applicable, including: Scope 2 values: a location-based and a
e. Report the source of the emission factors used and the global warming potential i. the rationale for choosing it; market-based value. These are
(GWP) rates used or a reference to the GWP source, if available. ii. emissions in the base year; calculated with different emissions
f. Report the chosen consolidation approach for emissions (equity share, financial iii. the context for any significant changes in emissions that factors according to how the energy
control, operational control). triggered recalculations of base year emissions. was obtained (see 305-2-a and 305-2-
e. Source of the emission factors and the global warming b). In addition, it has been clarified that
potential (GWP) rates used, or a reference to the GWP source. the base year is to be reported if
f. Consolidation approach for emissions; whether equity share, applicable (see 305-2-d), and that
financial control, or operational control. calculation tools used are to be
g. Standards, methodologies, assumptions, and/or calculation reported.
tools used.
G4-EN23 a. Report the total weight of hazardous and non-hazardous waste, by the following 306-2 a. Total weight of hazardous waste, with a breakdown by the It has been clarified that two separate
disposal methods: following disposal methods where applicable: figures are requested for (1) hazardous
• Reuse i. Reuse waste (see 306-2-a) and (2) non-
• Recycling ii. Recycling hazardous waste (see 306-2-b). The
• Composting iii. Composting breakdown of these figures by disposal
• Recovery, including energy recovery iv. Recovery, including energy recovery methods is to be reported where
• Incineration (mass burn) v. Incineration (mass burn) applicable.
• Deep well injection vi. Deep well injection
• Landfill vii. Landfill
• On-site storage viii. On-site storage
• Other (to be specified by the organization) ix. Other (to be specified by the organization)
b. Report how the waste disposal method has been determined: b. Total weight of non-hazardous waste, with a breakdown by
• Disposed of directly by the organization or otherwise directly confirmed the following disposal methods where applicable:
• Information provided by the waste disposal contractor i. Reuse
• Organizational defaults of the waste disposal contractor ii. Recycling
iii. Composting
iv. Recovery, including energy recovery
v. Incineration (mass burn)
vi. Deep well injection
vii. Landfill
viii. On-site storage
ix. Other (to be specified by the organization)
c. How the waste disposal method has been determined:
i. Disposed of directly by the organization, or otherwise directly
confirmed
ii. Information provided by the waste disposal contractor
iii. Organizational defaults of the waste disposal contractor

G4-EN25 a. Report the total weight for each of the following: 306-4 a. Total weight for each of the following: A new requirement (306-4-c) has been
• Hazardous waste transported i. Hazardous waste transported added to be consistent with other
• Hazardous waste imported ii. Hazardous waste imported similar disclosures and with clause 2.4,
• Hazardous waste exported iii. Hazardous waste exported which requires organizations to convert
• Hazardous waste treated iv. Hazardous waste treated volumes to an estimate of weight with a
b. Report the percentage of hazardous waste shipped internationally. b. Percentage of hazardous waste shipped internationally. brief explanation of the methodology
c. Standards, methodologies, and assumptions used. used.
G4-EN27 a. Report quantitatively the extent to which environmental impacts of products and NA NA The G4 Aspect of Products and Services
services have been mitigated during the reporting period. and its Indicator G4-EN27 have been
b. If use-oriented figures are employed, report the underlying assumptions regarding discontinued to reduce duplication. The
consumption patterns or normalization factors. environmental impacts of products and
services are already covered in the
following topic-specific Standards: GRI
301: Materials, GRI 302: Energy, and
GRI 305: Emissions. Indicator G4-EN28
(now Disclosure 301-3) has been moved
to GRI 301: Materials.
G4-EN30 a. Report the significant environmental impacts of transporting products and other NA NA The G4 Aspect of Transport and its
goods and materials for the organization’s operations, and transporting members of Indicator G4-EN30 have been
the workforce. Where quantitative data is not provided, report the reason. discontinued to reduce duplication. The
b. Report how the environmental impacts of transporting products, members of the environmental impacts of transport are
organization’s workforce, and other goods and materials are mitigated. already covered in the following topic-
c. Report the criteria and methodology used to determine which environmental specific Standards: GRI 302: Energy and
impacts are significant. GRI 305: Emissions.
G4-EN31 a. Report total environmental protection expenditures by: NA NA The content of G4-EN31 has been
• Waste disposal, emissions treatment, and remediation costs incorporated into the following topic-
• Prevention and environmental management costs specific Standards as management
approach guidance (i.e., this
information is no longer required):
- GRI 103: Management Approach (see
'Guidance for clause 1.7' on page 9)
- GRI 305: Emissions (see the guidance
in Section '1. Management approach
disclosures', on page 6)
- GRI 306: Effluents and Waste (see the
guidance in Section '1. Management
approach disclosures', on page 5)
- GRI 307: Environmental Compliance
(see the guidance in Section '1.
Management approach disclosures', on
page 5)
G4-EN34 a. Report the total number of grievances about environmental impacts filed through 103-2-c c. A description of the following, if the management approach Change in location: The grievance
formal grievance mechanisms during the reporting period. includes that component: mechanisms have been moved to GRI
b. Of the identified grievances, report how many were: i. Policies 103: Management Approach.
• Addressed during the reporting period ii. Commitments Revision: The content of the four G4
• Resolved during the reporting period iii. Goals and targets Aspects on grievance mechanisms
c. Report the total number of grievances about environmental impacts filed prior to iv. Responsibilities (Environmental Grievance Mechanisms,
the reporting period that were resolved during the reporting period. v. Resources Labor Practices Grievance Mechanisms,
vi. Grievance mechanisms Human Rights Grievance Mechanisms,
vii. Specific actions, such as processes, projects, programs and and Grievance Mechanisms for Impacts
initiatives on Society) has been combined. The
only requirement is for organizations to
G4-LA16 a. Report the total number of grievances about labor practices filed through formal describe their grievance mechanisms if
grievance mechanisms during the reporting period. they exist for managing a material topic
b. Of the identified grievances, report how many were: (see 103-2-c-vi). Indicators G4-EN34,
• Addressed during the reporting period G4-LA16, G4-HR12 and G4-SO11 have
• Resolved during the reporting period been combined and made guidance
c. Report the total number of grievances about labor practices filed prior to the only (see 'Guidance for clause 1.8');
reporting period that were resolved during the reporting period. they are no longer required. See also
clause 1.8, which contains additional
reporting recommendations for
reporting on grievance mechanisms.
G4-HR12 a. Report the total number of grievances about human rights impacts filed through
formal grievance mechanisms during the reporting period.
b. Of the identified grievances, report how many were:
• Addressed during the reporting period
• Resolved during the reporting period
c. Report the total number of grievances about human rights impacts filed prior to
the reporting period that were resolved during the reporting period.
G4-SO11 a. Report the total number of grievances about impacts on society filed through
formal grievance mechanisms during the reporting period.
b. Of the identified grievances, report how many were:
• Addressed during the reporting period
• Resolved during the reporting period
c. Report the total number of grievances about impacts on society filed prior to the
reporting period that were resolved during the reporting period.
G4-LA5 a. Report the level at which each formal joint management-worker health and safety 403-1 a. The level at which each formal joint management-worker G4-LA5 has been revised for
committee typically operates within the organization. health and safety committee typically operates within the 'employee'/'worker' terminology.
b. Report the percentage of the total workforce represented in formal joint organization.
management-worker health and safety committees. b. Percentage of workers whose work, or workplace, is controlled
by the organization, that are represented by formal joint
management-worker health and safety committees.

G4-LA6 a. Report types of injury, injury rate (IR), occupational diseases rate (ODR), lost day 403-2 a. Types of injury, injury rate (IR), occupational disease rate G4-LA6 has been revised for
rate (LDR), absentee rate (AR) and work-related fatalities, for the total workforce (that (ODR), lost day rate (LDR), absentee rate (AR), and work-related 'employee'/'worker' terminology. In
is, total employees plus supervised workers), by: fatalities, for all employees, with a breakdown by: addition, reporting the occupational
• Region i. region; diseases rate (ODR), lost day rate (LDR),
• Gender ii. gender. absentee rate (AR) for all workers
b. Report types of injury, injury rate (IR), occupational diseases rate (ODR), lost day b. Types of injury, injury rate (IR), and work-related fatalities, for (excluding employees) whose work, or
rate (LDR), absentee rate (AR) and work-related fatalities for independent contractors all workers (excluding employees) whose work, or workplace, is workplace, is controlled by the
working on-site to whom the organization is liable for the general safety of the controlled by the organization, with a breakdown by: organization, is recommended, but not
working environment, by: i. region; required (see clause 2.3.1 in GRI 403:
• Region ii. gender. Occupational Health and Safety).
• Gender c. The system of rules applied in recording and reporting
c. Report the system of rules applied in recording and reporting accident statistics. accident statistics.
G4-LA7 a. Report whether there are workers who are involved in occupational activities who 403-3 a. Whether there are workers whose work, or workplace, is G4-LA7 has been revised for
have a high incidence or high risk of specific diseases. controlled by the organization, involved in occupational activities 'employee'/'worker' terminology.
who have a high incidence or high risk of specific diseases.
G4-LA12 a. Report the percentage of individuals within the organization’s governance bodies 405-1 a. Percentage of individuals within the organization’s governance The breakdown by 'minority groups' is
in each of the following diversity categories: bodies in each of the following diversity categories: no longer required. Organizations are
• Gender i. Gender; only required to provide a breakdown
• Age group: under 30 years old, 30-50 years old, over 50 years old ii. Age group: under 30 years old, 30-50 years old, over 50 years by other indicators of diversity where
• Minority groups old; relevant, which can include minority or
• Other indicators of diversity where relevant iii. Other indicators of diversity where relevant (such as minority vulnerable groups, among others (see
b. Report the percentage of employees per employee category in each of the or vulnerable groups). 405-1-a-iii and 405-1-b-iii).
following diversity categories: b. Percentage of employees per employee category in each of
• Gender the following diversity categories:
• Age group: under 30 years old, 30-50 years old, over 50 years old i. Gender;
• Minority groups ii. Age group: under 30 years old, 30-50 years old, over 50 years
• Other indicators of diversity where relevant old;
iii. Other indicators of diversity where relevant (such as minority
or vulnerable groups).
G4-LA14 a. Report the percentage of new suppliers that were screened using labor practices 414-1 a. Percentage of new suppliers that were screened using social G4-LA14, G4-HR10 and G4-SO9 have
criteria. criteria. been combined into one disclosure.
Organizations are no longer required to
report this information separately for
G4-HR10 a. Report the percentage of new suppliers that were screened using human rights labor practices criteria, human rights
criteria. criteria, and criteria for impacts on
society. Instead, organizations are now
required to report the percentage of
new suppliers that were screened using
social criteria.
G4-SO9 a. Report the percentage of new suppliers that were screened using criteria for
impacts on society.
G4-LA15 a. Report the number of suppliers subject to impact assessments for labor practices. 414-2 a. Number of suppliers assessed for social impacts. G4-LA15, G4-HR11 and G4-SO10 have
b. Report the number of suppliers identified as having significant actual and potential b. Number of suppliers identified as having significant actual and been combined into one disclosure.
negative impacts for labor practices. potential negative social impacts. Organizations are no longer required to
c. Report the significant actual and potential negative impacts for labor practices c. Significant actual and potential negative social impacts report this information separately for
identified in the supply chain. identified in the supply chain. labor practices, human rights, and
d. Report the percentage of suppliers identified as having significant actual and d. Percentage of suppliers identified as having significant actual society-related impacts. Instead,
potential negative impacts for labor practices with which improvements were agreed and potential negative social impacts with which improvements organizations are now required to
upon as a result of assessment. were agreed upon as a result of assessment. report on negative social impacts in the
e. Report the percentage of suppliers identified as having significant actual and e. Percentage of suppliers identified as having significant actual supply chain and actions taken.
potential negative impacts for labor practices with which relationships were and potential negative social impacts with which relationships
terminated as a result of assessment, and why. were terminated as a result of assessment, and why.
G4-HR11 a. Report the number of suppliers subject to human rights impact assessments.
b. Report the number of suppliers identified as having significant actual and potential
negative human rights impacts.
c. Report the significant actual and potential negative human rights impacts
identified in the supply chain.
d. Report the percentage of suppliers identified as having significant actual and
potential negative human rights impacts with which improvements were agreed
upon as a result of assessment.
e. Report the percentage of suppliers identified as having significant actual and
potential negative human rights impacts with which relationships were terminated as
a result of assessment, and why.
G4-SO10 a. Report the number of suppliers subject to assessments for impacts on society.
b. Report the number of suppliers identified as having significant actual and potential
negative impacts on society.
c. Report the significant actual and potential negative impacts on society identified in
the supply chain.
d. Report the percentage of suppliers identified as having significant actual and
potential negative impacts on society with which improvements were agreed upon as
a result of assessment.
e. Report the percentage of suppliers identified as having significant actual and
potential negative impacts on society with which relationships were terminated as a
result of assessment, and why.
G4-HR4 a. Report operations and suppliers in which employee rights to exercise freedom of 407-1 a. Operations and suppliers in which workers’ rights to exercise G4-HR4 has been revised for
association or collective bargaining may be violated or at significant risk either in freedom of association or collective bargaining may be violated 'employee'/'worker' terminology.
terms of: or at significant risk either in terms of:
• Type of operation (such as manufacturing plant) and supplier i. type of operation (such as manufacturing plant) and supplier;
• Countries or geographical areas with operations and suppliers considered at risk ii. countries or geographic areas with operations and suppliers
b. Report measures taken by the organization in the reporting period intended to considered at risk.
support rights to exercise freedom of association and collective bargaining. b. Measures taken by the organization in the reporting period
intended to support rights to exercise freedom of association
and collective bargaining.

G4-SO1 a. Report the percentage of operations with implemented local community 413-1 a. Percentage of operations with implemented local community G4-SO1 has been revised for
engagement, impact assessments, and development programs, including the use of: engagement, impact assessments, and/or development 'employee'/'worker' terminology (see
• Social impact assessments, including gender impact assessments, based on programs, including the use of: 413-1-a-vii). In addition, it has been
participatory processes i. social impact assessments, including gender impact clarified that Disclosure 413-1 is to be
• Environmental impact assessments and ongoing monitoring assessments, based on participatory processes; reported for operations with local
• Public disclosure of results of environmental and social impact assessments ii. environmental impact assessments and ongoing monitoring; community engagement, impact
• Local community development programs based on local communities’ needs iii. public disclosure of results of environmental and social assessments and/or development
• Stakeholder engagement plans based on stakeholder mapping impact assessments; programs.
• Broad based local community consultation committees and processes that include iv. local community development programs based on local
vulnerable groups communities’ needs;
• Works councils, occupational health and safety committees and other employee v. stakeholder engagement plans based on stakeholder mapping;
representation bodies to deal with impacts vi. broad based local community consultation committees and
• Formal local community grievance processes processes that include vulnerable groups;
vii. works councils, occupational health and safety committees
and other worker representation bodies to deal with impacts;
viii. formal local community grievance processes.
G4-SO4 a. Report the total number and percentage of governance body members that the 205-2 a. Total number and percentage of governance body members Change in location: The G4 Aspect of
organization’s anti- corruption policies and procedures have been communicated to, that the organization’s anti-corruption policies and procedures Anti-corruption has been moved to the
broken down by region. have been communicated to, broken down by region. 200 series (Economic topics); previously
b. Report the total number and percentage of employees that the organization’s anti- b. Total number and percentage of employees that the it was located in the Social Category of
corruption policies and procedures have been communicated to, broken down by organization’s anti-corruption policies and procedures have been G4.
employee category and region. communicated to, broken down by employee category and Revision: A requirement has been
c. Report the total number and percentage of business partners that the region. added to describe if the organization’s
organization’s anti-corruption policies and procedures have been communicated to, c. Total number and percentage of business partners that the anti-corruption policies and procedures
broken down by type of business partner and region. organization’s anti-corruption policies and procedures have been have been communicated to any other
d. Report the total number and percentage of governance body members that have communicated to, broken down by type of business partner and persons or organizations (see 205-2-c).
received training on anti- corruption, broken down by region. region. Describe if the organization’s anti-corruption policies and
e. Report the total number and percentage of employees that have received training procedures have been communicated to any other persons or
on anti-corruption, broken down by employee category and region. organizations.
d. Total number and percentage of governance body members
that have received training on anti-corruption, broken down by
region.
e. Total number and percentage of employees that have received
training on anti-corruption, broken down by employee category
and region.
G4-SO8 a. Report significant fines and non-monetary sanctions in terms of: 419-1 a. Significant fines and non-monetary sanctions for non- The two Compliance Aspects in the
• Total monetary value of significant fines compliance with laws and/or regulations in the social and Society and Product Responsibility sub-
• Total number of non-monetary sanctions economic area in terms of: Categories of G4 have been combined
• Cases brought through dispute resolution mechanisms i. total monetary value of significant fines; into one Standard (GRI 419:
b. If the organization has not identified any non-compliance with laws or regulations, ii. total number of non-monetary sanctions; Socioeconomic Compliance); and the
a brief statement of this fact is sufficient. iii. cases brought through dispute resolution mechanisms. respective Indicators G4-SO8 and G4-
c. Report the context against which significant fines and non-monetary sanctions b. If the organization has not identified any non-compliance with PR9 have been combined into one
were incurred. laws and/or regulations, a brief statement of this fact is disclosure. In addition, it has been
sufficient. clarified that organizations are required
c. The context against which significant fines and non-monetary to report on non-compliance with laws
sanctions were incurred. and/or regulations.
G4-PR9 a. Report the total monetary value of significant fines for non-compliance with laws
and regulations concerning the provision and use of products and services.
b. If the organization has not identified any non-compliance with laws or regulations,
a brief statement of this fact is sufficient.
G4-PR5 a. Report the results or key conclusions of customer satisfaction surveys (based on 102-43 NA Change in location: The content of G4-
statistically relevant sample sizes) conducted in the reporting period relating to 102-44 PR5 has been moved to the Stakeholder
information about: engagement section of GRI 102:
• The organization as a whole General Disclosures.
• A major product or service category Revision: The information for G4-PR5 is
• Significant locations of operation no longer required; it has been made
guidance for Disclosures 102-43 and
102-44.
G4-PR6 a. Report whether the organization sells products that are: 102-2 [See the track changes for G4-4] Change in location: G4-PR6 has been
• Banned in certain markets combined with G4-4 (now Disclosure
• The subject of stakeholder questions or public debate 102-2) in GRI 102: General Disclosures.
b. Report how the organization has responded to questions or concerns regarding Revision:
these products. - The explanation of 'any products and
services that are banned in certain
markets' has been added to Disclosure
102-2-b.
- The explanation of whether the
organization 'sells products or services
that are the subject of stakeholder
questions or public debate' has been
made a reporting recommendation for
Disclosure 102-2 (see clause 1.1 in GRI
102: General Disclosures).
- Reporting 'how the organization has
responded to questions or concerns
regarding these products' is no longer
required.

ALL CONTENT – QUICK REFERENCE
This section provides a quick overview of where all G4 content can be found in the GRI Standards. For a detailed overvie
Overview'.
USAGE NOTES:
Text: Please note that text within cells may not be fully displayed depending on your zoom level or other settings.
filter, then click 'OK'. The new filter will be applied. To undo the filter, click on the drop-down arrow again and click on 'C
KEY
RPSD (G4 Reporting Principles and Standard Disclosures)
IM (G4 Implementation Manual)
NA (Not Applicable)
G4 Guidelines
G4 Section Title Page in Page
Location RPSD in IM
RPSD Preface 2 NA
RPSD The Purpose of the GRI Sustainability Reporting 5 NA
RPSD Guidelines
How to use the Guidelines 7 NA
RPSD Criteria to be applied by an organization to prepare its 11 NA

sustainability report 'In Accordance' with the
Guidelines
RPSD, IM Reporting Principles 16 7
RPSD, IM General Standard Disclosures 24 22
IM Guidance for G4-18 (Defining Material Aspects and NA 31
Boundaries: The Process)
RPSD, IM Disclosures on Management Approach (DMA) 45 63
RPSD, IM Aspect: Economic Performance 48 68
RPSD, IM Aspect: Market Presence 50 75
RPSD, IM Aspect: Indirect Economic Impacts 50 78
RPSD, IM Aspect: Procurement Practices 51 82
RPSD, IM Aspect: Materials 52 85
RPSD, IM Aspect: Energy 53 88
RPSD, IM Aspect: Water 54 96
RPSD, IM Aspect: Biodiversity 55 100
RPSD, IM Aspect: Emissions 57 105
RPSD, IM Aspect: Effluents and Waste 60 121

RPSD, IM Aspect: Products and Services 61 127
RPSD, IM Aspect: Compliance 62 130
RPSD, IM Aspect: Transport 62 132
RPSD, IM Aspect: Overall 62 134
RPSD, IM Aspect: Supplier Environmental Assessment 63 136

RPSD, IM Aspect: Environmental Grievance Mechanisms 63 140
RPSD, IM Aspect: Employment 65 144
RPSD, IM Aspect: Labor/Management Relations 66 149
RPSD, IM Aspect: Occupational Health and Safety 66 151
RPSD, IM Aspect: Training and Education 67 157
RPSD, IM Aspect: Diversity and Equal Opportunity 68 162
RPSD, IM Aspect: Equal Remuneration for Women and Men 68 165
RPSD, IM Aspect: Supplier Assessment for Labor Practices 69 167
RPSD, IM Aspect: Labor Practices Grievance Mechanisms 69 171
RPSD, IM Aspect: Investment 71 175
RPSD, IM Aspect: Non-discrimination 72 178
RPSD, IM Aspect: Freedom of Association and Collective 72 180
RPSD, IM Bargaining
Aspect: Child Labor 72 182
RPSD, IM Aspect: Forced or Compulsory Labor 73 184
RPSD, IM Aspect: Security Practices 73 186
RPSD, IM Aspect: Indigenous Rights 73 188
RPSD, IM Aspect: Assessment 74 190
RPSD, IM Aspect: Supplier Human Rights Assessment 74 192
RPSD, IM Aspect: Human Rights Grievance Mechanisms 75 196
RPSD, IM Aspect: Local Communities 76 199
RPSD, IM Aspect: Anti-corruption 77 204
RPSD, IM Aspect: Public Policy 78 209
RPSD, IM Aspect: Anti-competitive Behavior 78 211
RPSD, IM Aspect: Supplier Assessment for Impacts on Society 78 215
RPSD, IM Aspect: Grievance Mechanisms for Impacts on Society 79 219
RPSD, IM Aspect: Customer Health and Safety 80 222

RPSD, IM Aspect: Product and Service Labeling 81 225
RPSD, IM Aspect: Marketing Communications 82 229
RPSD, IM Aspect: Customer Privacy 82 232
RPSD Quick Links 84 NA
IM References NA 237
RPSD Definitions of Key Terms 91 244

IM Glossary NA 244
IM General Reporting Notes NA 256

und in the GRI Standards. For a detailed overview of changes to the G4 disclosures, see tab '2. Disclosures Full
ding on your zoom level or other settings.

you want to filter. The filter menu will appear. Check or uncheck the boxes depending on the data you want to
ck on the drop-down arrow again and click on 'Clear Filter From...'.
Download as PDF
GRI Standards
GRI Standard Page
(and section, if applicable) Number
GRI 101: Foundation (Introduction, A. Background on sustainability reporting) p. 3

All (Introduction sections in all GRI Standards) NA
GRI 101: Foundation (Section 2. Using the GRI Standards for sustainability reporting) pp. 17-20
GRI 101: Foundation (Section 3. Making claims related to the use of the GRI pp. 21-27
Standards)
GRI 101: Foundation (Section 1. Reporting Principles) pp. 7-16
GRI 102: General Disclosures NA
This content will be presented as a separate guidance document (available in early NA
2017)
GRI 103: Management Approach NA
GRI 201: Economic Performance NA
GRI 202: Market Presence NA
GRI 203: Indirect Economic Impacts NA
GRI 204: Procurement Practices NA
GRI 301: Materials NA
GRI 302: Energy NA
GRI 303: Water NA
GRI 304: Biodiversity NA
GRI 305: Emissions NA
GRI 306: Effluents and Waste NA

Discontinued (Indicator G4-EN28 is now in GRI 301: Materials) NA
GRI 307: Environmental Compliance NA
Discontinued (due to duplication of content) NA
Several – Content has been relocated to other Standards, as guidance for reporting the NA
management approach
GRI 308: Supplier Environmental Assessment NA
GRI 401: Employment NA
GRI 402: Labor/Management Relations NA
GRI 403: Occupational Health and Safety NA
GRI 404: Training and Education NA
GRI 405: Diversity and Equal Opportunity NA
GRI 405: Diversity and Equal Opportunity NA
GRI 414: Supplier Social Assessment NA
GRI 412: Human Rights Assessment NA
GRI 406: Non-discrimination NA
GRI 407: Freedom of Association and Collective Bargaining NA
GRI 408: Child Labor NA
GRI 409: Forced or Compulsory Labor NA
GRI 410: Security Practices NA
GRI 411: Rights of Indigenous Peoples NA
GRI 412: Human Rights Assessment NA
GRI 413: Local Communities NA
GRI 205: Anti-corruption NA
GRI 415: Public Policy NA
GRI 206: Anti-competitive Behavior NA
GRI 419: Socioeconomic Compliance NA
GRI 416: Customer Health and Safety NA

GRI 617: Marketing and Labeling (Indicator G4-PR5 is now in GRI 102: General NA
Disclosures)
GRI 617: Marketing and Labeling (Indicator G4-PR6 is now in GRI 102: General NA
Disclosures)
GRI 418: Customer Privacy NA
GRI 419: Socioeconomic Compliance NA
Linkages to other frameworks will be presented as separate linkage documents NA
Several – References have been included at the back of their respective Standards NA
GRI 101: Foundation (Section 'Key Terms') and GRI Standards Glossary NA
GRI Standards Glossary NA
GRI 101: Foundation (see section 'Presenting information') pp. 19-20

Copie de Mapping g4 To The Gri Standards Complete / UE 2.5.1 Logiciels Évolués de Contrôle Et D'audit (I.A.E Bordeaux M 2 DFCGAI)

Загружено:

Сведения о документе

Оригинальное название

Авторское право

Доступные форматы

Поделиться этим документом

Поделиться или встроить документ

Параметры публикации

Этот документ был вам полезен?

Это неприемлемый материал?

Авторское право:

Доступные форматы

Copie de Mapping g4 To The Gri Standards Complete / UE 2.5.1 Logiciels Évolués de Contrôle Et D'audit (I.A.E Bordeaux M 2 DFCGAI)

Загружено:

Авторское право:

Доступные форматы

Mapping G4 to the GRI Standards

About this tool

The tool is divided into four sections, or tabs:

Copyright and trademark notice

For any questions, please contact: standards@globalreporting.org

Version 1.0 (19 October 2016)

1 G4-1 15 GRI 102 General Disclosures 102-14

© 2016 GRI All rights reserved.

© 2016 GRI All rights reserved.

62 G4-DMA-b 64 GRI 103 Management Approach 103-2

63 G4-DMA-c 69 GRI 103 Management Approach 103-3

64 G4-EC1 70 GRI 201 Economic Performance 201-1

84 G4-EN12 95 GRI 304 Biodiversity 304-2

87 G4-EN15 98 GRI 305 Emissions 305-1

88 G4-EN16 99 GRI 305 Emissions 305-2

89 G4-EN17 100 GRI 305 Emissions 305-3

© 2016 GRI All rights reserved.

91 G4-EN19 102 GRI 305 Emissions 305-5

92 G4-EN20 103 GRI 305 Emissions 305-6

109 G4-LA3 115 GRI 401 Employment 401-3

118 G4-LA12 124 GRI 405 Diversity and Equal 405-1

© 2016 GRI All rights reserved.

127 G4-HR5 128 GRI 408 Child Labor 408-1

136 G4-SO2 136 GRI 413 Local Communities 413-2

137 G4-SO3 79 GRI 205 Anti-corruption 205-1

150 G4-PR5 46 GRI 102 General Disclosures 102-43

154 G4-PR9 151 GRI 419 Socioeconomic 419-1

© 2016 GRI All rights reserved.

reporting practice) are not shown in this overview.

s for reporting requirements.

Statement from senior decision-maker p. 14

© 2016 GRI All rights reserved.

© 2016 GRI All rights reserved.

The management approach and its components pp. 8-10

Evaluation of the management approach p. 11

Direct economic value generated and distributed pp. 6-8

Significant indirect economic impacts p. 7

Proportion of spending on local suppliers p. 7

Energy indirect (Scope 2) GHG emissions pp. 9-10

Other indirect (Scope 3) GHG emissions pp. 11-12

© 2016 GRI All rights reserved.

Reduction of GHG emissions p. 14

Emissions of ozone-depleting substances (ODS) pp. 15-16

Negative environmental impacts in the supply chain and actions taken p. 8

The management approach and its components pp. 8-10

Workers representation in formal joint management–worker health and safety p. 7

Average hours of training per year per employee pp. 6-7

Ratio of basic salary and remuneration of women to men p. 7

New suppliers that were screened using social criteria p. 7

Negative social impacts in the supply chain and actions taken p. 8

© 2016 GRI All rights reserved.

Incidents of discrimination and corrective actions taken p. 6

Security personnel trained in human rights policies or procedures p. 6

New suppliers that were screened using social criteria p. 7

Negative social impacts in the supply chain and actions taken p. 8

The management approach and its components pp. 8-10

Operations assessed for risks related to corruption p. 7

New suppliers that were screened using social criteria p. 7

Negative social impacts in the supply chain and actions taken p. 8

The management approach and its components pp. 8-10

Approach to stakeholder engagement pp. 31-32

© 2016 GRI All rights reserved.

n former Guidance from the G4 Implementation Manual, which in