Global Reporting Initiative (GRI) is a global reporting initiative, established in 1997 and initiated by CERES, an American non-profit environmental economic organization, and UNEP. GRI's reporting framework is located in Amsterdam, the Netherlands, aiming to provide a generally accepted reporting framework for corporate social responsibility. It is used to report the economic, environmental and social performance of an organization. All organizations, regardless of size, industry and location, can use it. GRI framework takes into account the actual needs of all walks of life, including small enterprises and large institutions.
In the framework of GRI-G3 third-generation report, the content, quality and boundary of the report are defined, such as various precautions, indicators and projects. It also covers the values, policies, management systems and objectives of the enterprise.
In addition, as a reporting standard, enterprises can disclose according to GRI standards.
Strategy and overview, management policies and performance indicators;
Economic performance (for example: financial burden and other risks caused by climate change in institutional activities, compensation limit of welfare plan, direct economic value, market share, indirect economic impression, etc.). );
Environmental performance (such as energy, water, biodiversity, emissions, sewage, products and services, transportation, etc.). );
Labor measures and reasonable job performance (for example, employment, labor relations, occupational health and safety, training and education, diversification, etc. );
Human rights performance (for example, investment and procurement measures, non-discrimination, child labor, forced labor, etc.). );
Community (such as bribery, public policy, compliance with laws and regulations, anti-competitive behavior, etc.). );
Product responsibilities (for example, customer health and safety, customer privacy, product and service labeling, etc.). )
Through this report, enterprises can summarize the implementation status and achievements of corporate social responsibility activities in the past, evaluate and improve them, so as to master the dialogue with relevant stakeholders.
In the past few years, more than 80% of the Fortune 500 companies have formulated and published corporate social responsibility reports to report to the public the performance of their environmental, economic, public welfare and social responsibilities. This has become an international trend. At home, we are familiar with COSCO Group, Baoshan Iron and Steel and State Grid.