GRI NGO Sector Supplement

Basic information

• Type: Self-Assessment
• Year established: 2008
• Status: Active
• Thematic area: General
• Summary: The NGO Sector Supplement is for voluntary use by NGOs for measuring and reporting on the economic, environmental, and social dimensions of their activities, products, and services. The Supplement offers NGOs the opportunity to become more transparent in reporting on areas such as program effectiveness, ethical fundraising, resource allocation and labor relations/volunteers.

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Contact details

• Host organisation: Global Reporting Initiative
• Acronym: GRI
• Website: www.globalreporting.org
• Email: guidelines@globalreporting.org
• Phone: + 31 (0)20 – 531 00 00
• Postal address: P.O. Box 10039, 1001 EA Amsterdam Netherlands

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Areas addressed

• Communications / advocacy / fundraising:
  • General commitment to transparency
• Cross-cutting thematic areas:
  • Environmental impact
  • Human rights

Further info: The GRI NGO Supplement is a version of GRI’s G3 Guidelines tailored for NGOs. The G3 Guidelines are to be used by organizations for measuring and reporting on the economic, environmental, social, and governance dimensions of their activities, products, and services.

The G3 Guidelines set out Reporting Principles and Performance Indicators for economic, environmental, and social disclosures. In addition, the Supplement includes specific commentary on the Guidelines’ content and additional Performance Indicators for NGOs, ensuring that accountability/sustainability reports by NGOs effectively cover the key issues for them.

The Supplement covers all of the following key issues for NGOs, expanded from the G3 Guidelines: Affected Stakeholder Engagement, Program Effectiveness, Gender and Diversity, Public Awareness and Advocacy, Coordination, Resource Allocation, Ethical Fundraising, Labor/Management Relations, including volunteers, Prevention of Corruption

All NGOs, regardless of size, location, activities or organizational form, are encouraged to use the Supplement for preparing accountability/sustainability reports. In order to meet the requirements of GRI Application Level A, NGO reporters will need to use the Supplement from 31 December 2011.

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