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G4 Shifts Materiality To The Heart Of Sustainability Reporting

Date: 25 June 2013

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10 pages, 3 Figures

Executive Summary

The Global Reporting Initiative (GRI) is the most widely used framework guiding corporate reporting on sustainability performance. This report helps CSOs and their colleagues responsible for reporting understand the key changes in the GRI’s latest release, the G4 framework, and the implications of its greater focus on materiality. G4 shifts the concept of materiality from a principle of reporting to a practical step within corporate reporting. Verdantix finds that G4 cements the role of materiality at the heart of sustainability reporting and presents both an opportunity and a daunting shift for corporate reporters.

TABLE OF CONTENTS

G4 SHIFTS MATERIALITY TO THE HEART OF SUSTAINABILITY REPORTING

Sustainability Reporting Has Exploded Since 2000
Typical Approaches To Reporting Lack Materiality
GRI’s G4 Tackles Materiality Head On
What Materiality Means For Corporate Sustainability Reporting

TABLE OF FIGURES

Figure 1. Timeline Of GRI Framework Releases 2000-2013
Figure 2. GRI’s Four Step Process For Determining Materiality
Figure 3. GRI G4 Adds Aspects On Supplier Assessment & Grievance Mechanisms

ORGANIZATIONS MENTIONED

Adidas, Bank of America, BASF, Capgemini, CarbonSystems, China Ministry of Commerce, Citibank, Coca Cola, CRedit360, Dow Chemical, EcoVadis, Enablon, Fibria Cellulose, Greenpeace, Global Reporting Initiative, IKEA, International Integrated Reporting Council, JP Morgan Chase, LUKOIL, M&S, New York Times, Nike, PE International, PepsiCo, PRe Consultants, PUMA, Quantis, SAP, Saudi Aramco, SEDEX, Sustainability Accounting Standards Board, UN Global Compact, Unilever, US Securities and Exchange Commission, Walmart Mexico.