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Introduction to sustainability reporting for SMEs

  • GRI (Global Reporting Initiative) (green) Image

08 May 2014

The Global Reporting Initiative (GRI) has published a booklet aimed at small and medium-sized entities (SMEs) who are considering whether sustainability reporting is relevant for them if so, how to start the reporting process.

The booklet provides a simple introduction to sustainability reporting using the GRI 'G4' sustainability reporting guidelines released in May 2013. It is divided into two parts:

  • Section A looks at the internal and external benefits of sustainability reporting based on the experiences and testimonies of SMEs that GRI has engaged with in a number of projects since 2008. This section is intended to make the case for sustainability reporting for SMEs.
  • Section B details the steps for creating a GRI sustainability report using the five phase GRI model for a sustainability reporting. It introduces five steps to preparing a sustainability report process and also includes proposals for actions that a company can undertake to address its sustainability impacts and the plans needed to support these actions.

The publication Ready to Report? Introducing Sustainability Reporting for SMEs can be downloaded from GRI’s website.

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