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GRI and ISO 26000

Global Reporting Initiative

Global Reporting Initiative

The Global Reporting Initiative (GRI) produces a comprehensive Sustainability Reporting Framework that is widely used around the world to enable greater organizational transparency.

By using the GRI framework in conjunction with the ISO 26000 guidance, reporters will have a practical set of tools to measure and report on their social responsibility issues and practices.

GRI Indicators connected to the 37 SR issues of ISO 26000

GRI participated in the development of ISO 26000 and has provided a close connection between its indicators and the 37 SR issues of ISO 26000.

Both ISO 26000 and the GRI Guidelines cover a very similar scope of SR issues.

GRI and ISO 26000 connection: linkage document

This 'linkage document' explains the connections between:

  • materiality (GRI) and relevance & significance (ISO 26000)
  • boundary protocol (GRI) and sphere of influence (ISO 26000)

The linkage document now considers the connection from both perspectives.

  • Table 1 (from GRI perspective): for every GRI G4 indicator its relationship with the ISO 26000 SR  issues and relevant paragraphs.
  • Table 2 (from ISO perspective) is new: the relationship between the ISO 26000 paragraphs and GRI G4 indicators and paragraphs.

Linkage document

Linkage document

GRI G4 and ISO 26000

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