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Global Reporting Initiative

The Global Reporting Initiative (GRI) is an international organization that sets reporting standards for communicating an organization’s economic, social, and environmental performance beyond traditional financial accounting standards. GRI’s guidelines have become the most widely used framework for voluntary sustainability reporting in the world. Annual reports using GRI guidelines are called by a number of different names, such as sustainability reports, corporate social responsibility reports, social and environmental reports, and triple-bottom-line reports. The purpose of these guidelines is to design uniform standards to guide organizations so that there is greater consistency in reporting. By 2016, at least 9,000 corporations and other organizations were using GRI standards for their annual sustainability reports.

The effort to create a uniform approach to sustainability reporting began in 1997 when two U.S.-based ...

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