Hybrid Resources

These are a combination of both overarching and topic-specific resources, and they can also complement each other.

Issued by the Global Reporting Initiative (GRI)

Designed to be used by organisations to report about their impacts on the economy, the environment, and/or society.

Structured as a set of interrelated standards developed primarily to be used together to help an organisation prepare a sustainability report which is based on the Reporting Principles and focuses on material topics.

Preparing a report in accordance with the GRI Standards demonstrates that the report provides a full and balanced picture of an organisation’s material topics and related impacts, as well as how these impacts are managed.

A report in accordance with the GRI Standards can be produced as a stand-alone sustainability report, can reference information disclosed in a variety of locations and formats (e.g., electronic or paper-based).

Any report prepared in accordance with the GRI Standards is required to include a GRI content index, which is presented in one location and includes the page number or URL for all disclosures reported.

<IR> and GRI are the most widely adopted reporting frameworks used in New Zealand for organisations to disclose non-financial information. They  co-exist rather than requiring one to be chosen over the other

 

 Resource

Date issued

GRI Sustainability Reporting Standards cover

GRI Sustainability Reporting Standards (GRI Standards)

Issued Oct 2016, effective 1 Jul 2018. Early adoption encouraged.


  • Member of the CRD
  • GRI is an independent international organisation that has pioneered sustainability reporting since 1997. 

 

Here we provide you more information about the GRI Standards.

These are divided into four series:

  1. Universal Standards 100 series, including three universal Standards: GRI 101: Foundation, GRI 102: General Disclosures, GRI 103: Management Approach;
  2. Topic-specific Standards 200 series (Economic topics);
  3. 300 series (Environmental topics); and
  4. 400 series (Social topics).

GRI 101 Foundation

 

 Resource

Effective date

GRI 101 Foundation

GRI 101 Foundation

Jul 2018


The starting point for using the set of GRI Standards.  Sets out the Reporting Principles for defining report content and quality, includes requirements for preparing a sustainability report in accordance with the GRI Standards, and describes how the GRI Standards can be used and referenced.

Also includes the specific claims required for organisations preparing a sustainability report in accordance with the Standards, and for those using selected GRI Standards to report specific information. 

By applying the materiality principle from this standard, you identify your material topics—those with the most significant impacts and influence on your stakeholders. This focus on materiality helps you report on the impacts that matter most.

Based on your material topics, you select the topic specific standards that are relevant for you.


GRI 102 General Disclosures

 

 Resource

Effective date

 GRI 102

GRI 102 General Disclosures

Jul 2018


Used to report contextual information about an organisation and its sustainability reporting practices. Includes information about an organisation’s profile, strategy, ethics and integrity, governance, stakeholder engagement practices, and reporting process.


GRI 103 Management Approach

 

 Resource

Effective date

 GRI 103

GRI 103 Management Approach 

Jul 2018


Used to report information about how an organisation manages a material topic. Designed to be used for each material topic in a sustainability report, including those covered by the topic specific GRI Standards (series 200, 300, and 400) and other material topics.

Applying GRI 103 with each material topic allows the organisation to provide a narrative explanation of why the topic is material, where the impacts occur (the topic Boundary), and how the organisation manages the impacts.


The 200 series of the GRI Standards 

 

 Resource

Effective date

 200 Series of GRI Standards

The 200 series of the GRI Standards 

Jul 2018


Includes topic-specific Standards used to report information on an organisation’s material impacts related to economic topics.

For example, GRI 203: Indirect Economic Impacts 2016; GRI 205: Anti-corruption 2016.


The 300 series of the GRI Standards 

 

 Resource

Effective date

 The 300 Series of GRI Standards

The 300 series of the GRI Standards 

Jul 2018


Includes topic-specific Standards used to report information on an organisation’s material impacts related to environmental topics.

For example, GRI 303: Water and Effluents 2018, GRI 305 Emissions 2016.


The 400 series of the GRI Standards 

 

 Resource

Effective date

 The 400 series of GRI Standards

The 400 series of the GRI Standards 

Jul 2018


Includes topic-specific Standards used to report information on an organisation’s material impacts related to social topics.

For example, GRI 403 Occupational Health and Safety 2018, GRI 408 Child Labor 2016.


GRI reporting database 

 

 Resource

Date Issued

 Sustainability Reporting Database

GRI Reporting Database 

Ongoing


A free database owned and operated by GRI.

Organisations can register their sustainability, corporate responsibility, or integrated report.