ABSTRACT
When starting or continuing on the reporting journey, with every new sustainability report, each company has a choice: Global Reporting Initiative (GRI)-based or not GRI-based. The GRI Framework sets a standard which is indicative of a collaborative, rather than an insular, mindset. It was developed with the expertise of a large range of highly qualified professionals from different fields and creates the promise of relevant and quality reporting, providing a thorough, reputationally positive platform for people's sustainability report. GRI enables them not to reinvent the wheel, but to utilize the cumulative articulation of general stakeholder expectations around sustainability. To the author, GRI-based reporting seems to be the only sensible choice for serious sustainability reporters. G4 Sustainability Reporting Framework, then, is now the way to go. However, the advantage of the GRI is only realized when the framework is applied with rigor.
