Switzerland

Details

  • Service: Audit, Sustainability and Climate Change
  • Type: Business and industry issue
  • Date: 8/6/2014

Sustainability reporting: moving from GRI 3 to GRI 4 

In May 2013, the Global Reporting Initiative (GRI) in Amsterdam presented the fourth version of its guideline (G4) for sustainability reports. Companies have until the end of 2015 to adjust their reporting accordingly.
Cover Image
Download Now
PDF files require Adobe Reader to view

What’s new?


Besides changes and more details on the standards (indicators) and improved user friendliness, the revision specifically has two targets: the sustainability report should refocus more on topics of significance to the company. And now, the impacts of a company's activities on its entire value chain should be included in the sustainability report.

 

The five crucial changes are:

  1. Materiality has become more central
  2. The reporting has extended its limits
  3. The application levels have been removed
  4. Expanded disclosure of governance aspects
  5. Expanded requirements regarding the reporting on the value chain
 

Sustainability and Climate Change

Teaser Image
Our Sustainability team offers high-quality services for both SMEs and multinational companies in regard to strategy development, implementation, corporate reporting and communication.