ABSTRACT

The United Nations-sponsored Global Reporting Initiative (GRI) is a reporting framework for disclosing triple-bottom-line performance on issues ranging from job creation and human rights to pollution control and sustainable procurement. Having the right people in the room together has proved to be of immense benefit for local government leaders in the United Kingdom. Ekurhuleni Metropolitan Municipality forms the local government of the East Rand region of Gauteng, South Africa. The GRI has been developed in partnership with businesses, governments, trade unions, investors and civil society organisations. The intended benefit of using the GRI is that it allows for benchmarking across a particular sector so that report users can compare and contrast their own performance better. Key decision papers often have standard headings such as purpose, recommendations and background, as well as a number of impact assessments related to risk, finance, personnel, IT and human resources.