When an organisation undertakes a GRI report, areas chosen to be reported are assessed against factors such as the level of relevance, expectations and interest of stakeholders and report readers, and availability of reporting information. Also included is commentary on the level of influence or control the organisation has over various sustainability aspects and indicators.
The GRI EOSS was developed when the G3.1 Guidelines were in place - these were the base reporting indicators and guidelines. Since then the G3.1 Guidelines have been updated to the G4 guidelines. Read about difference between the G3.1 and G4 guidelines.
The G4 Guidelines detail all Categories, Aspects and Indicators along with guidance on how reporting should be undertaken. For example, when preparing a report, included should be the 'disclosure on management approach (DMA)', which is telling the story around how an issue has been managed.
- Download the GRI-G4-Event-Organizers-Sector-Disclosures.pdf
- Download the G3-1-Event-Organizers-Sector-Supplement.pdf
Below is a summary of the aspects within the GRI reporting guidelines. Note that these are not complete lists. Access the GRI EOSS to see all indicators.
- Human Rights
- Labor Practices and Decent Work
- Product Responsibility
You may be interested in reading a quick reference sheet which, though developed on the G3.1 guidelines, is still useful.