ABSTRACT
Global Reporting Initiative (GRI) reporting frameworks have a language all of their own and the author have had little choice but to use this language even though, in some cases, the words and phrases are a bit cult-like and have the effect of creating a verbal mystique around sustainability reporting. The word Aspect is used in the Guidelines to refer to the list of subjects covered by the Guidelines. In English, this means that G4 divides up all possible sustainability topics that might be relevant to any company into Categories and Aspects. General Standard Disclosures offer a description of the organization and the reporting process. Material Aspects are those that reflect the organization's significant economic, environmental and social impacts; or that substantively influence the assessments and decisions of stakeholders. Specific Standard Disclosures offer information on the organization's management and performance related to material Aspects.
