see also...
The Global Reporting Initiative
The Global Reporting Initiative (GRI) is a long-term, multi-stakeholder, international process whose mission is to develop and disseminate globally applicable sustainability reporting guidelines while achieving comparability, credibility, rigour, timeliness, and verifiability of the reported information. These Guidelines are for voluntary use by organisations for reporting on the economic, environmental, and social dimensions of their activities, products, and services. The first version of the Guidelines was released in 2000, the second in 2002 and the third – G3 – was launched in October 2006 at a major conference held in Amsterdam. This was following an extensive stakeholder consultation on how to improve them.
The GRI was convened in 1997 by the Coalition for Environmentally Responsible Economies (CERES) in partnership with the United Nations Environment Programme (UNEP). GRI has undertaken this work with the active participation of corporations, environmental and social NGOs, accountancy organisations, trade unions, investors, and other stakeholders worldwide.
In 2002, a 14-person Board of Directors, which has direct responsibility for the GRI's success, was announced. Roger Adams of ACCA serves on the GRI Board. Prior to the Board's formation, ACCA was a member of the Steering Committee from 1997.