"The G4 Guidelines have increased user-friendliness and accessibility. They are presented in two interconnected parts: Links to part 1 and part 2. Internal links help the reader navigate through the documents.
The emphasis on what is material encourages organizations to provide only information that is critical to their business and stakeholders. This means organizations and report users can concentrate on the sustainability impacts that matter, resulting in reports that are more strategic, more focused, more credible, and easier for stakeholders to navigate.
AMONG MANY OTHER FEATURES, KEY ENHANCEMENTS IN G4 INCLUDE:
New: up-to-date disclosures on governance, ethics and integrity, supply chain, anti-corruption and GHG emissions
New: generic format for Disclosures on Management Approach
New: two ‘in accordance’ criteria options, both focused on material Aspects
New: GRI Content Index offering a transparent format to communicate external assurance
Technically-reviewed content and clear disclosure requirements
Detailed guidance on how to select material topics, and explain the boundaries of where material impacts occur
Flexibility for preparers to choose the report focus
Flexibility to combine with local and regional reporting requirements and frameworks
Up-to-date harmonization and reference to all available and internationally-accepted reporting documents
Overview tables, summaries and quick links to specific Guidelines’ components
Complete Glossary, reference lists, and visual guidance
from → GRI
The emphasis on what is material encourages organizations to provide only information that is critical to their business and stakeholders. This means organizations and report users can concentrate on the sustainability impacts that matter, resulting in reports that are more strategic, more focused, more credible, and easier for stakeholders to navigate.
AMONG MANY OTHER FEATURES, KEY ENHANCEMENTS IN G4 INCLUDE:
New: up-to-date disclosures on governance, ethics and integrity, supply chain, anti-corruption and GHG emissions
New: generic format for Disclosures on Management Approach
New: two ‘in accordance’ criteria options, both focused on material Aspects
New: GRI Content Index offering a transparent format to communicate external assurance
Technically-reviewed content and clear disclosure requirements
Detailed guidance on how to select material topics, and explain the boundaries of where material impacts occur
Flexibility for preparers to choose the report focus
Flexibility to combine with local and regional reporting requirements and frameworks
Up-to-date harmonization and reference to all available and internationally-accepted reporting documents
Overview tables, summaries and quick links to specific Guidelines’ components
Complete Glossary, reference lists, and visual guidance
from → GRI
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