Four Sustainability Reporting Highlights of 2013


2013 should be remembered as a transformative year for sustainability. Significant developments emerged not just from sustainability reports, but from non-profits and regulators concerned with stakeholder interests and reporting standards. Discussed below, are noteworthy events that suggest a trend toward mandatory reporting.

1. GRI’s New “G4” Standard -

First, the Global Reporting Initiative (GRI) published its new “G4” standard. As the international non-profit behind the most widely used sustainability reporting framework, GRI’s historical challenge has been to establish a cadre of dedicated reporters across diverse industries. With voluntary reporting now in vogue, the G4 promotes substance over form through an increased emphasis on “materiality” and giving stakeholders the information they need.

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