ABSTRACT

WHEN STARTING OR CONTINUING on the reporting journey, with every new sustainability report, each company has a choice: GRI-based or not GRI-based. While this book is not really about whether or not to use the GRI framework, but rather, how to use the new G4 framework, it seems appropriate to consider, given the major change from G3 to G4, whether G4 is actually still relevant and if GRI should continue to be the obvious choice for reporters. These are my thoughts.