The Global Reporting Initiative (GRI)
Reporting guidelines
Standards for guidelines
The GRI framework aims to enable third parties to assess environmental impact from the activities of the company and its supply chain. The standardized reporting guidelines concerning the environment are contained within the GRI Indicator Protocol Set. The performance indicators (PI) includes criteria on energy, biodiversity, and emissions. There are 30 environmental indicators ranging from EN1 (materials used by weight) to EN30 (total environmental expenditures by type of investment).
The 3.1 guideline was updated by the materiality-based 4.0 guideline in 2014, resulting in some commentary regarding comparability.