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Comparative Tables with GRI Guidelines and ISO26000

GRI G4 Guidelines /ISO26000

GRI G4 Guidelines

Categories Indicators Links
Strategy and Analysis
G4-1a. Provide a statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and the organization’s strategy for addressing sustainability.
G4-2a. Provide a description of key impacts, risks, and opportunities.
Organizational Profile
G4-3a. Report the name of the organization.
G4-4a. Report the primary brands, products, and services.
G4-5a. Report the location of the organization’s headquarters.
G4-6a. Report the number of countries where the organization operates, and names of countries where either the organization has significant operations or that are specifically relevant to the sustainability topics covered in the report.
G4-7a. Report the nature of ownership and legal form.
G4-8a. Report the markets served (including geographic breakdown, sectors served, and types of customers and
beneficiaries).
G4-9a. Report the scale of the organization, including:
  • Total number of employees
  • Total number of operations
  • Net sales (for private sector organizations) or net revenues (for public sector organizations)
  • Total capitalization broken down in terms of debt and equity (for private sector organizations)
  • Quantity of products or services provided 
G4-10
  • a. Report the total number of employees by employment contract and gender.
  • b. Report the total number of permanent employees by employment type and gender.
  • c. Report the total workforce by employees and supervised workers and by gender.
  • d. Report the total workforce by region and gender.
  • e. Report whether a substantial portion of the organization’s work is performed by workers who are legally recognized as self-employed, or by individuals other than employees or supervised workers, including employees and supervised employees of contractors.
  • f. Report any significant variations in employment numbers (such as seasonal variations in employment in the tourism or agricultural industries).
G4-11a. Report the percentage of total employees covered by collective bargaining agreements.
  • -
G4-12a. Describe the organization’s supply chain. 
G4-13a. Report any significant changes during the reporting period regarding the organization’s size, structure, ownership, or its supply chain, including:
  • Changes in the location of, or changes in, operations, including facility openings, closings, and expansions
  • Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations)
  • Changes in the location of suppliers, the structure of the supply chain, or in relationships with suppliers, including selection and termination 
G4-14a. Report whether and how the precautionary approach or principle is addressed by the organization. 
G4-15a. List externally developed economic, environmental and social charters, principles, or other initiatives to
which the organization subscribes or which it endorses. 
G4-16a. List memberships of associations (such as industry associations) and national or international advocacy organizations in which the organization:
  • Holds a position on the governance body
  • Participates in projects or committees
  • Provides substantive funding beyond routine membership dues
  • Views membership as strategic
  • -
Identified Material Aspects and Boundaries
G4-17
  • a. List all entities included in the organization’s consolidated financial statements or equivalent documents.
  • b. Report whether any entity included in the organization’s consolidated financial statements or equivalent documents is not covered by the report.
The organization can report on this Standard Disclosure by referencing the information in publicly available consolidated financial statements or equivalent documents.
G4-18
  • a. Explain the process for defining the report content and the Aspect Boundaries.
  • b. Explain how the organization has implemented the Reporting Principles for Defining Report Content. 
G4-19a. List all the material Aspects identified in the process for defining report content. 
G4-20a. For each material Aspect, report the Aspect Boundary within the organization, as follows:
  • Report whether the Aspect is material within the organization
  • If the Aspect is not material for all entities within the organization (as described in G4-17), select one of
    the following two approaches and report either:
    – The list of entities or groups of entities included in G4-17 for which the Aspect is not material or
    – The list of entities or groups of entities included in G4-17 for which the Aspects is material
  • Report any specific limitation regarding the Aspect Boundary within the organization
  • -
G4-21a. For each material Aspect, report the Aspect Boundary outside the organization, as follows:
  •  Report whether the Aspect is material outside of the organization
  •  If the Aspect is material outside of the organization, identify the entities, groups of entities or elements for which the Aspect is material. In addition, describe the geographical location where the Aspect is material for the entities identified
  •  Report any specific limitation regarding the Aspect Boundary outside the organization
  • -
G4-22a. Report the effect of any restatements of information provided in previous reports, and the reasons for such restatements. 
  • -
G4-23a. Report significant changes from previous reporting periods in the Scope and Aspect Boundaries
  • -
Stakeholder Engagement
G4-24a. Provide a list of stakeholder groups engaged by the organization.
G4-25a. Report the basis for identification and selection of stakeholders with whom to engage. 
  • -
G4-26a. Report the organization’s approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process.
G4-27a. Report key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting. Report the stakeholder groups that raised each of the key topics and concerns.
Report Profile
G4-28a. Reporting period (such as fiscal or calendar year) for information provided.
G4-29a. Date of most recent previous report (if any).
G4-30a. Reporting cycle (such as annual, biennial).
G4-31a. Provide the contact point for questions regarding the report or its contents
G4-32
  • a. Report the ‘in accordance’ option the organization has chosen.
  • b. Report the GRI Content Index for the chosen option (see tables below).
  • c. Report the reference to the External Assurance Report, if the report has been externally assured. GRI recommends the use of external assurance but it is not a requirement to be ‘in accordance’ with the Guidelines.
G4-33
  • a. Report the organization’s policy and current practice with regard to seeking external assurance for the report.
  • b. If not included in the assurance report accompanying the sustainability report, report the scope and basis of any external assurance provided.
  • c. Report the relationship between the organization and the assurance providers.
  • d. Report whether the highest governance body or senior executives are involved in seeking assurance for the organization’s sustainability report.
  • -
Governance
G4-34 a. Report the governance structure of the organization, including committees of the highest governance body. Identify any committees responsible for decision-making on economic, environmental and social impacts.
G4-35a. Report the process for delegating authority for economic, environmental and social topics from the highest governance body to senior executives and other employees.
  • -
G4-36a. Report whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental and social topics, and whether post holders report directly to the highest governance body.
  • -
G4-37a. Report processes for consultation between stakeholders and the highest governance body on economic, environmental and social topics. If consultation is delegated, describe to whom and any feedback processes to the highest governance body.
  • -
G4-38a. Report the composition of the highest governance body and its committees by:
  • Executive or non-executive
  • Independence
  • Tenure on the governance body Number of each individual’s other significant positions and commitments, and the nature of the commitments
  • Gender
  • Membership of under-represented social groups
  • Competences relating to economic, environmental and social impacts
  • Stakeholder representation 
G4-39a. Report whether the Chair of the highest governance body is also an executive officer (and, if so, his or her function within the organization’s management and the reasons for this arrangement).
G4-40a. Report the nomination and selection processes for the highest governance body and its committees, and the criteria used for nominating and selecting highest governance body members, including:
  • Whether and how diversity is considered
  •  Whether and how independence is considered
  •  Whether and how expertise and experience relating to economic, environmental and social topics are considered
  • Whether and how stakeholders (including shareholders) are involved
G4-41a. Report processes for the highest governance body to ensure conflicts of interest are avoided and managed. Report whether conflicts of interest are disclosed to stakeholders, including, as a minimum:
  • Cross-board membership
  • Cross-shareholding with suppliers and other stakeholders
  • Existence of controlling shareholder
  • Related party disclosures 
G4-42a. Report the highest governance body’s and senior executives’ roles in the development, approval, and updating of the organization’s purpose, value or mission statements, strategies, policies, and goals related to economic, environmental and social impacts.
G4-43a. Report the measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental and social topics.
G4-44
  • a. Report the processes for evaluation of the highest governance body’s performance with respect to governance of economic, environmental and social topics. Report whether such evaluation is independent or not, and its frequency. Report whether such evaluation is a self-assessment.
  • b. Report actions taken in response to evaluation of the highest governance body’s performance with respect to governance of economic, environmental and social topics, including, as a minimum, changes in membership and organizational practice.
G4-45
  • a. Report the highest governance body’s role in the identification and management of economic, environmental and social impacts, risks, and opportunities. Include the highest governance body’s role in the implementation of due diligence processes.
  • b. Report whether stakeholder consultation is used to support the highest governance body’s identification and management of economic, environmental and social impacts, risks, and opportunities.
  • -
G4-46a. Report the highest governance body’s role in reviewing the effectiveness of the organization’s risk management processes for economic, environmental and social topics.
  • -
G4-47a. Report the frequency of the highest governance body’s review of economic, environmental and social impacts, risks, and opportunities.
  • -
G4-48a. Report the highest committee or position that formally reviews and approves the organization’s sustainability report and ensures that all material Aspects are covered.
  • -
G4-49a. Report the process for communicating critical concerns to the highest governance body
G4-50a. Report the nature and total number of critical concerns that were communicated to the highest governance body and the mechanism(s) used to address and resolve them. 
  • -
G4-51
  • a. Report the remuneration policies for the highest governance body and senior executives for the below types of remuneration:
    • Fixed pay and variable pay:
      – Performance-based pay
      – Equity-based pay
      – Bonuses
      – Deferred or vested shares
    • Sign-on bonuses or recruitment incentive payments
    • Termination payments
    • Clawbacks
    • Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives, and all other employees
  • b. Report how performance criteria in the remuneration policy relate to the highest governance body’s and senior executives’ economic, environmental and social objectives.
G4-52a. Report the process for determining remuneration. Report whether remuneration consultants are involved
in determining remuneration and whether they are independent of management. Report any other
relationships which the remuneration consultants have with the organization.
G4-53a. Report how stakeholders’ views are sought and taken into account regarding remuneration, including the results of votes on remuneration policies and proposals, if applicable.
  • -
G4-54a. Report the ratio of the annual total compensation for the organization’s highest-paid individual in each country of significant operations to the median annual total compensation for all employees (excluding the highest-paid individual) in the same country
  • -
G4-55a. Report the ratio of percentage increase in annual total compensation for the organization's highest-paid individual in each country of significant operations to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual) in the same country. 
  • -
Ethics and Integrity
G4-56a. Describe the organization’s values, principles, standards andnorms of behavior such as codes of conduct and codes of ethics. 
G4-57a. Report the internal and external mechanisms for seeking advice on ethical and lawful behavior, and matters related to organizational integrity, such as helplines or advice lines. 
G4-58a. Report the internal and external mechanisms for reporting concerns about unethical or unlawful behavior, and matters related to organizational integrity, such as escalation through line management, whistle-blowing mechanisms or hotlines. 

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ECONOMIC
Categories Indicators Links
 Economic Performance
G4-DMA
(ECONOMIC)
  • a. Report why the Aspect is material. Report the impacts that make this Aspect material.
  • b. Report how the organization manages the material Aspect or its impacts.
  • c. Report the evaluation of the management approach, including:
    • The mechanisms for evaluating the effectiveness of the management approach
    • The results of the evaluation of the management approach
    • Any related adjustments to the management approach
G4-EC1Direct economic value generated and distributed
G4-EC2Financial implications and other risks and opportunities for the organization’s activities due to climate change
G4-EC3Coverage of the organization's defined benefit plan obligations
G4-EC4Financial assistance received from government
Market Presence
G4-EC5Ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation
  • Recruitment Information of each group company
G4-EC6Proportion of senior management hired from local community at significant locations of operations
  • -
Indirect Economic Impacts
G4-EC7Development and impact of infrastructure investments and services supported
G4-EC8Significant indirect economic impacts, including the extent of impacts
Procurement Practices
G4-EC9Proportion of spending on local suppliers at significant locations of operation
  • -

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ENVIRONMENTAL
Categories Indicators Links
Materials
G4-DMA
(ENVIRONMENTAL)
  • a. Report why the Aspect is material. Report the impacts that make this Aspect material.
  • b. Report how the organization manages the material Aspect or its impacts.
  • c. Report the evaluation of the management approach, including:
    • The mechanisms for evaluating the effectiveness of the management approach
    • The results of the evaluation of the management approach
    • Any related adjustments to the management approach
G4-EN1Materials used by weight or volume
  • -
G4-EN2Percentage of materials used that are recycled input materials
  • -
Energy
G4-EN3Energy consumption within the organization
G4-EN4Energy consumption outside of the organization
G4-EN5Energy intensity
G4-EN6Reduction of energy consumption
G4-EN7Reductions in energy requirements of products and services
 Water
G4-EN8Total water withdrawal by source
G4-EN9Water sources significantly affected by withdrawal of water-
G4-EN10Percentage and total volume of water recycled and reused
  • -
Biodiversity
G4-EN11Operational sites owned, leased, or managed in areas of high biodiversity value
G4-EN12Significant impacts on biodiversity in areas of high biodiversity value
G4-EN13Habitats protected or restored
G4-EN14Total number of IUCN Red List species and national conservation list species with habitats in areas affected by operations
  • -
Emissions
G4-EN15Direct greenhouse gas (GHG) emissions (Scope 1)
G4-EN16Energy indirect greenhouse gas (GHG) emissions (Scope 2)
G4-EN17Other indirect greenhouse gas (GHG) emissions (Scope 3)
G4-EN18Greenhouse gas (GHG) emissions intensity
  • -
G4-EN19Reduction of greenhouse gas (GHG) emissions
G4-EN20Emissions of ozone-depleting substances (ODS)
G4-EN21NOx, SOx, and other significant air emissions
Effluents and Waste
G4-EN22Total water discharge by quality and destination
  • -
G4-EN23 Total weight of waste by type and disposal method
G4-EN24Total number and volume of significant spills
  • -
G4-EN25Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention and percentage of transported waste shipped internationally
  • -
G4-EN26Water bodies and related habitats significantly affected by the organization’s discharges of water and runoff
Products and Services
G4-EN27Extent of impact mitigation of environmental impacts of products and services
G4-EN28Percentage of products sold and their packaging materials that are reclaimed by category
Compliance
G4-EN29Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations
  • -
Transport
G4-EN30Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce
Overall
G4-EN31Total environmental protection expenditures and investments by type
  • -
Supplier Environmental Assessment
G4-EN32Percentage of new suppliers that were screened using environmental criteria
  • -
G4-EN33Significant actual and potential negative environmental impacts in the supply chain and actions taken
Environmental Grievance Mechanisms
G4-EN34Number of grievances about environmental impacts filed, addressed, and resolved through formal grievance mechanisms

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SOCIAL
Categories Indicators Links
 LABOR PRACTICES AND DECENT WORK 
Employment
G4-DMA
(SOCIAL: LABOR PRACTICES AND DECENT WORK )
  • a. Report why the Aspect is material. Report the impacts that make this Aspect material.
  • b. Report how the organization manages the material Aspect or its impacts.
  • c. Report the evaluation of the management approach, including:
    • The mechanisms for evaluating the effectiveness of the management approach
    • The results of the evaluation of the management approach
    • Any related adjustments to the management approach
G4-LA1Total number and rates of new employee hires and employee turnover by age group, gender and region
  • -
G4-LA2Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation
  • -
G4-LA3Return to work and retention rates after parental leave, by gender
Labor/Management Relations
G4-LA4Minimum notice periods regarding operational changes, including whether these are specified in collective agreements
  • -
Occupational Health and Safety
G4-LA5Percentage of total workforce represented in formal joint management–worker health and safety committees
  • -
G4-LA6Type and rates of injury, occupational diseases, lost days, and absenteeism, and total number of work–related fatalities, by region and by gender
  • -
G4-LA7Workers with high incidence or high risk of diseases related to their occupation
  • -
G4-LA8Health and safety topics covered in formal agreements with trade unions
  • -
Training and Education
G4-LA9Average hours of training per year per employee by gender, and by employee category
  • -
G4-LA10Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings
G4-LA11Percentage of employees receiving regular performance and career development reviews, by gender and by employee category
  • -
Diversity and Equal Opportunity
G4-LA12Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity
Equal Remuneration for Women and Men
G4-LA13Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation
  • -
Supplier Assessment for Labor Practices
G4-LA14Percentage of new suppliers that were screened using labor practices criteria
  • -
G4-LA15Significant actual and potential negative impacts for labor practices in the supply chain and actions taken
Labor Practices Grievance Mechanisms
G4-LA16Number of grievances about labor practices filed, addressed, and resolved through formal grievance mechanisms
  • -
HUMAN RIGHTS
Investment
G4-DMA
(SOCIAL:HUMAN RIGHTS)
  • a. Report why the Aspect is material. Report the impacts that make this Aspect material.
  • b. Report how the organization manages the material Aspect or its impacts.
  • c. Report the evaluation of the management approach, including:
    • The mechanisms for evaluating the effectiveness of the management approach
    • The results of the evaluation of the management approach
    • Any related adjustments to the management approach
G4-HR1Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
  • -
G4-HR2Total hours of employee training on human rights policies or procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained
  • -
Non-discrimination
G4-HR3Total number of incidents of discrimination and corrective actions taken
  • -
Freedom of Association and Collective Bargaining
G4-HR4Operations and suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and measures taken to support these rights
  • -
Child Labor
G4-HR5Operations and suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the abolition of child labor
  • -
Forced or Compulsory Labor
G4-HR6Operations and suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of forced or compulsory labor
  • -
Security Practices
G4-HR7Percentage of security personnel trained in the organization’s human rights policies or procedures that are relevant to operations
  • -
Indigenous Rights
G4-HR8Total number of incidents of violations involving rights of Indigenous Peoples and actions taken
  • -
Assessment
G4-HR9Total number and percentage of operations that have been subject to human rights reviews or impact assessments
  • -
Supplier Human Rights Assessment
G4-HR10Percentage of new suppliers that were screened using human rights criteria
  • -
G4-HR11Significant actual and potential negative human rights impacts in the supply chain and actions taken
Human Rights Grievance Mechanisms
G4-HR12Number of grievances about human rights impacts filed, addressed, and resolved through formal grievance mechanisms
  • -
SOCIETY
Local Communities 
G4-DMA
(SOCIAL:SOCIETY)
  • a. Report why the Aspect is material. Report the impacts that make this Aspect material.
  • b. Report how the organization manages the material Aspect or its impacts.
  • c. Report the evaluation of the management approach, including:
    • The mechanisms for evaluating the effectiveness of the management approach
    • The results of the evaluation of the management approach
    • Any related adjustments to the management approach
G4-SO1Percentage of operations with implemented local community engagement, impact assessments, and development programs
  • -
G4-SO2Operations with significant actual and potential negative impacts on local communities
Anti-corruption
G4-SO3Total number and percentage of operations assessed for risks related to corruption and the significant risks identified
  • -
G4-SO4Communication and training on anti–corruption policies and procedures
G4-SO5Confirmed incidents of corruption and actions taken
  • -
Public Policy
G4-SO6Total value of political contributions by country and recipient/beneficiary
  • -
Anti-competitive Behavior
G4-SO7Total number of legal actions for anti-competitive behavior and its outcome
  • -
Compliance
G4-SO8Percentage of new suppliers that were screened using criteria for impacts on society
  • -
Supplier Assessment for Impacts on Society
G4-SO9Percentage of new suppliers that were screened using criteria for impacts on society
  • -
G4-SO10Significant actual and potential negative impacts on society in the supply chain and actions taken
Grievance Mechanisms for Impacts on Society
G4-SO11Number of grievances about impacts on society files, addressed, and resolved through formal grievance mechanisms
  • -
PRODUCT RESPONSIBILITY
Customer Health and Safety
G4-DMA
(SOCIAL:PRODUCT RESPONSIBILITY)
  • a. Report why the Aspect is material. Report the impacts that make this Aspect material.
  • b. Report how the organization manages the material Aspect or its impacts.
  • c. Report the evaluation of the management approach, including:
    • The mechanisms for evaluating the effectiveness of the management approach
    • The results of the evaluation of the management approach
    • Any related adjustments to the management approach
G4-PR1Percentage of significant product and service categories for which health and safety impacts are assessed for improvement
G4-PR2Total number of incidents of non-compliance with regulations and voluntary codes concerning the health and safety impacts of products and services during their life cycle, by type of outcomes
  • -
Product and Service Labeling
G4-PR3Type of product and service information required by the organization's procedures for product and service information and labeling, and percentage of significant product and service categories subject to such information requirements
G4-PR4Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes
  • -
G4-PR5Results of surveys measuring customer satisfaction
Marketing Communications
G4-PR6Sale of banned or disputed products
  • -
G4-PR7Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by type of outcomes
  • -
Customer Privacy
G4-PR8Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data
  • -
Compliance
G4-PR9Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services
  • -

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ISO26000

Core subjects Issues Links
Organizational governance
  • Organizational governance
Human rights
  • Due diligence
  • Human rights risk situations
  • Avoidance of complicity
  • Resolving grievances
  • Discrimination and vulnerable groups
  • Civil and political rights
  • Economic, social and cultural rights
  • Fundamental principles and rights at work
Labour practices
  • Employment and employment relationships
  • Conditions of work and social protection
  • Social dialogue
  • Health and safety at work
  • Human development and training in the workplace
The environment
  • Prevention of pollution
  • Sustainable resource use
  • Climate change mitigation and adaptation
  • Protection of the environment, biodiversity and restoration of natural habitats
Fair operating practices
  • Anti-corruption
  • Responsible political involvement
  • Fair competition
  • Promoting social responsibility in the value chain
  • Respect for property rights
Consumer issues
  • Fair marketing, factual and unbiased information and fair contractual practices
  • Protecting consumers' health and safety
  • Sustainable consumption
  • Consumer service, support, and complaint and dispute resolution
  • Consumer data protection and privacy
  • Access to essential services
  • Education and awareness
Community involvement and development
  • Community involvement
  • Education and culture
  • Employment creation and skills development
  • Technology development and access
  • Wealth and income creation
  • Health
  • Social investment

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