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  1. The GRI Standards focus on the economic, environmental and social impacts of the activities of a company, and hence its contributions – positive or negative – towards sustainable development. It is the underlying assumption that if not already financially material at the time of reporting, these impacts may become financially material over ...

  2. The GRI Standards are a modular system of interconnected standards. They allow organizations to publicly report the impacts of their activities in a structured way that is transparent to stakeholders and other interested parties. This Short Introduction will: • give new users of the GRI Standards an overview

  3. Part 1: GRI Standards Basics • Main features • Standards-specific terminology • The corporate reporting landscape Part 2: The system of GRI Standards • Key concepts, reporting principles, and “in accordance” requirements Part 3: Reporting using the GRI Standards • Step-by-step guidance on reporting using the GRI Standards

  4. GRI 404: Training and Education is a topic-specific GRI Standard in the 400 series (Social topics). GRI 101: Foundation is the starting point for using the GRI Standards. It has essential information on how to use and reference the Standards. See Section 3 of GRI 101: Foundation for more information on how to use the GRI Standards,

  5. customized training programs on sustainability and climate change. • KPMG is closely associated with Global Reporting Initiative in developing the GRI G4 guidelines on sustainability reporting.

  6. The GRI Sustainability Reporting Standards are the most widely used sustainability reporting framework worldwide. Since the GRI’s establishment in 1997, GRI has launched four generations of GRI Reporting Guidelines (G1, G2, G3 and G4) and, as of October 2016, GRI has produced the GRI Sustainability Reporting Standards.

  7. The GRI Standards Certified Training Course has five major learning objectives. Participants will be able to: 1.Identify and understand the main features of the GRI Standards 2021 2.Recognise the tasks and decisions to be made during the reporting process to prepare a GRI Standards-based report focused on material topics

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