ABSTRACT

GRI REPORTING FRAMEWORKS have a language all of their own and, in this book, I 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. If you hear anyone ever talking about Material Aspect Boundaries or Specific Standard Disclosures, you will know they have been GRI G4 indoctrinated. However, as this is the language, we need to use it, or we end up in the Tower of Babel. Therefore, I reproduce some of the key terms from the G4 Glossary that you cannot appreciate G4 without understanding, where relevant, with translations in to English.