Global Reporting Initiative

The global reporting initiative (GRI) aims at the development, continuous improvement, and facilitation of a comprehensive and universally applicable framework for sustainability reporting available to a variety of categories of actors including companies, governmental agencies, and non-profit organizations. The GRI frequently highlights the fact that it comprises a "network of thousands of individuals from over 60 countries worldwide, coming from business, civil society, labour, and professional institutions. The governance structure of GRI was originally designed by the former GRI steering committee in 2001 in advance of the initiative becoming an independent organization in 2002 and received subsequent approval by the newly created GRI Board of Directors on 21 June 2002. At the centre of the GRI reporting framework is the sustainability reporting guidelines that have experienced substantial modifications with the publication of the third generation of the GRI Framework in October 2006. Keywords: global reporting initiative (GRI); governance structure