ABSTRACT
This chapter presents the Global Reporting Initiative (GRI) Guidelines that reflect the longer history and greater consensus on environmental reporting practices compared to that achieved to date regarding social and economic reporting. The intent of the Guidelines is to provide a sustainability reporting framework that stresses the linkages between the environmental, social and economic aspects of enterprise performance. These Guidelines, presented as an Exposure Draft for comment and pilot testing, are the GRI's first major product. The Exposure Draft of the Guidelines addresses the environmental aspects of sustainability. These Guidelines have been developed for public comment and testing through to the end of 1999. The preamble describes the rationale and underpinnings of the Guidelines, their value and applicability, general reporting principles, and other information on their continuing evolution. The Guidelines attempt to balance flexibility within an overall uniform structure, recognising that, while each reporting entity is unique, sustainability reporting is best served by adherence to certain common elements.
