Advanced

The G3.1 and G4 Guidelines outline a disclosure framework for sustainability reports that organizations can voluntarily, flexibly, and incrementally adopt, regardless of size, sector, or location.

 

This guide, produced by the Global Compact in partnership with the Global Reporting Initiative, introduces and explores ways Global Compact participants can use the GRI G3.1 Guidelines to develop their COP and includes a detailed cross-reference between G3.1 indicators and GC Advanced criteria.

 

The International Integrated Reporting Committee (IIRC) aims to create a globally accepted framework for accounting for sustainability: one which brings together financial, environmental, social and governance information in a clear, concise, consistent and comparable format. The goal is to facilitate the development of more comprehensive and comprehensible information about an organization’s total performance, prospective as well as retrospective, to meet the needs of the emerging, more sustainable, global economic model.