G3 (Version 3 of the Sustainability Reporting Guidelines)
Basic information
- Type: Self-Assessment
- Year established: 2000
- Status: Active
- Thematic area: General
- Summary: The GRI G3 Guidelines seek to standardise reporting on organisational economic, environmental and social performance. It can be applied to any sector including NGOs. The sustainability reports following these guidelines will disclose outcomes and results that occurred within the reporting period in the context of the organisation's commitments, strategy, and management. The G3 Guidelines seek to promote accountability to internal and external stakeholders for organisational performance.
Contact details
- Host organisation: Global Reporting Initiative
- Acronym: GRI
- Website: www.globalreporting.org
- Email: info@globalreporting.org
- Phone: + 31 (0)20 – 531 00 00
- Postal address: P.O. Box 10039, 1001 EA Amsterdam Netherlands
Areas addressed
- Principles or standards: Principles-based
- Communications / advocacy / fundraising:
- General commitment to transparency
- Governance and Management:
- General commitment to good governance
- Beneficiary / client / supporter participation:
- General commitment to beneficiary participation
- Monitoring and Evaluation:
- General commitment to evaluation
- Dissemination of evaluations
- Impact evaluation
- Cross-cutting thematic areas:
- Environmental impact
- Human rights
Further info: The GRI G3 Guidelines provide a framework for organisations to report on their performance in seven key areas: economic, social, environmental, labour practices, human rights, society, and product responsibility.
Participation
- Reasons for participation
- Enhancing credibility, quality or reputation
Compliance
- Evidence base: Desk
- Description of monitoring mechanism: GRI's G3 Guidelines are a self-assessment and reporting tool. However, organisations using the reporting tool then submit their reports for auditing. The resulting scores measure the degree to which the framework has been implemented, rather than any specific results in the seven reporting areas.
- Has sanctioning mechanism: No

