8.2 Reporting

The Global Reporting Initiative (GRI) is the world’s most frequently used reportingThe reporting of the results of sustainability accounting. Also referred to as corporate social responsibility reporting, triple bottom line reporting, and nonfinancial reporting. guideline and format.KPMG International (2008). Currently in its third version, G3, this standard was used in reporting by nearly 1,500 businesses worldwide in 2007 and is becoming the accepted standard for reporting. The GRI is a template designed to be customized to the business; it offers industry-specific supplements to address the unique needs of the business. There are a number of software programs designed to aid in GRI reporting.