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Two new GRI publications

  • GRI (Global Reporting Initiative) (green) Image
  • Leaf - sustainability (green) Image

05 Mar 2015

The Global Reporting Initiative (GRI) has published 'Linking GRI and CDP - How are GRI's G4 Guidelines and CDP's 2015 Climate change questions aligned?' and 'Defining materiality: What matters to reporters and investors'.

The first document is a linkage document similar to the document on linking the G4 Guidelines and the new EU Directive on disclosure of non-financial and diversity information (published by GRI in February 2015) and the table connecting corporate non-financial reporting approaches (published by the CDSB in February 2015). The guidance reveals how GRI's G4 Guidelines and CDP's 2015 climate change questions are aligned so that duplication of disclosure efforts can be avoided. This harmonisation will help companies to streamline their disclosure efforts and improve the consistency and comparability of environmental data. Please click to download Linking GRI and CDP from the GRI website.

The second document provides the results of research into materiality from the reporter's perspective, as expounded in GRI reports, and compares this with the investor perspective of materiality. The research reveals an overall high degree of overlap between the topics considered material by reporting organisations, and those considered material by investors. The research also underlines the value that an analysis of the most material issues provides for both companies and investors. Please click to download Defining materiality from the GRI website.

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