GRI Framework

The Global Reporting Initiative (GRI) is the most widely used framework for sustainability reporting. Through its Reporting Guidelines, Indicator Protocols, Technical Protocol and Sector Supplements, GRI provides guidance on how companies can disclose their CSR profile and performance.

The Reporting Guidelines cover the principles for defining the report content (materiality, stakeholder inclusiveness, sustainability context, completeness), the principles for defining the report quality (balance, clarity, accuracy, timeliness, comparability, reliability) as well as the standard disclosures that should be included in a sustainability report. The disclosures include the strategy and profile of the company, the management approach showing how the organisation addresses sustainability issues in specific areas and the performance indicators in the different sustainability topics.

The Indicator Protocols define all performance indicators and give guidance on their interpretation and compilation into the sustainability report. GRI performance indicators are divided into three main categories:

  • Economic

  • Environmental

  • Social
    The Social category is further divided into

    Labor Practices
    and Decent Work

    Human Rights

    Society

    Product Responsibility

Ere-S applies the guidance contained in the GRI framework, in combination with other standards, such as ISO 26000 or AA1000, as part of all client engagements. More specifically, the GRI principles for defining report content and the principles for defining report quality are key components of our assurance criteria.

ISO 26000

The latest guidelines on implementing social and environmental responsibility.
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GRI Framework

A comprehensive set of guidelines for sustainability reporting.
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AA1000AS

Setting higher criteria for the credibility and quality of sustainability reports and CSR systems.
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First Steps to CSR Journey

Key to start a CSR journey is to understand issues that are critical to the core business and stakeholders.  It is also important to establish a long-term strategy based on the combination of core competencies and CSR to create business competitiveness.

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AA1000 Licensed Assurance Provider

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