GRI-G4-标准-最新版

CONTENTSPREFACE31.THEPURPOSEOFTHEGRISUSTAINABILITYREPORTINGGUIDELINES52.HOWTOUSETHEGUIDELINES2.1TheGuidelines72.2UsingtheGuidelinestoPrepareaSustainabilityReport:TheStepstoFollow72.3RequestforNotificationofUse93.CRITERIATOBEAPPLIEDBYANORGANIZATIONTOPREPAREITSSUSTAINABILITYREPORT‘INACCORDANCE’WITHTHEGUIDELINES3.1TheCriteria113.2ReportingRequiredStandardDisclosuresbyusingReferences133.3NoteonReportsthatarePrepared‘InAccordance’withtheGuidelines133.4NoteonReportsthatarenotPrepared‘InAccordance’withtheGuidelines143.5TransitiontoG4Guidelines144.REPORTINGPRINCIPLES164.1PrinciplesforDefiningReportContent164.2PrinciplesforDefiningReportQuality175.STANDARDDISCLOSURES205.1GeneralStandardDisclosures24StrategyandAnalysis24OrganizationalProfile25IdentifiedMaterialAspectsandBoundaries28StakeholderEngagement29ReportProfile30Governance36EthicsandIntegrity415.2SpecificStandardDisclosures43DisclosuresonManagementApproach45Indicators47•Category:Economic48•Category:Environmental52•Category:Social64–Sub-Category:LaborPracticesandDecentWork64–Sub-Category:HumanRights70–Sub-Category:Society76–Sub-Category:ProductResponsibility806.QUICKLINKS6.1RelationbetweenIntegratedReportingandSustainabilityReporting856.2ExternalAssurance856.3SupplyChainrelatedStandardDisclosures866.4StandardDisclosuresrelatedtoStrategy,RisksandOpportunities866.5SectorDisclosures876.6LinkswithUnitedNationsGlobalCompact‘TenPrinciples’,2000876.7LinkswithOECDGuidelinesforMultinationalEnterprises,2011886.8LinkswithUN‘GuidingPrinciplesonBusinessandHumanRights’,2011896.9ProcessforDefiningReportContent–Summary907.DEFINITIONSOFKEYTERMS923PREFACEAnever-increasingnumberofcompaniesandotherorganizationswanttomaketheiroperationssustainable.Moreover,expectationsthatlong-termprofitabilityshouldgohand-in-handwithsocialjusticeandprotectingtheenvironmentaregainingground.Theseexpectationsareonlysettoincreaseandintensifyastheneedtomovetoatrulysustainableeconomyisunderstoodbycompanies’andorganizations’financiers,customersandotherstakeholders.Sustainabilityreportinghelpsorganizationstosetgoals,measureperformance,andmanagechangeinordertomaketheiroperationsmoresustainable.Asustainabilityreportconveysdisclosuresonanorganization’simpacts–betheypositiveornegative–ontheenvironment,societyandtheeconomy.Indoingso,sustainabilityreportingmakesabstractissuestangibleandconcrete,therebyassistinginunderstandingandmanagingtheeffectsofsustainabilitydevelopmentsontheorganization’sactivitiesandstrategy.Internationallyagreeddisclosuresandmetricsenableinformationcontainedwithinsustainabilityreportstobemadeaccessibleandcomparable,providingstakeholderswithenhancedinformationtoinformtheirdecisions.InthiscontextG4wasplannedanddeveloped.TheGRISustainabilityReportingGuidelinesareperiodicallyreviewedtoprovidethebestandmostup-to-dateguidanceforeffectivesustainabilityreporting.TheaimofG4,thefourthsuchupdate,issimple:tohelpreporterspreparesustainabilityreportsthatmatter,containvaluableinformationabouttheorganization’smostcriticalsustainability-relatedissues,andmakesuchsustainabilityreportingstandardpractice.Itiscrucialforsocietyandmarketsthatsustainabilityreportingevolvesintermsofcontent,andfromanexceptionalactivityundertakenbyaminorityofleadingcompaniestoastandardpractice.Togetherwithbeingmoreuser-friendlythanpreviousversionsoftheGuidelines,G4hasanincreasedemphasisontheneedfororganizationstofocusthereportingprocessandfinalreportonthosetopicsthatarematerialtotheirbusinessandtheirkeystakeholders.This‘materiality’focuswillmakereportsmorerelevant,morecredibleandmoreuser-friendly.Thiswill,inturn,enableorganizationstobetterinformmarketsandsocietyonsustainabilitymatters.Whileorganizationsmaymonitorandmanageafarwiderarrayofsustainability-relatedtopicsduetotheireverydaymanagementactivities,thisnewfocusonmaterialitymeansthatsustainabilityreportswillbecenteredonmattersthatarereallycriticalinordertoachievetheorganization’sgoalsandmanageitsimpactonsociety.TheGuidelineshavebeendevelopedthroughanextensiveprocessinvolvinghundredsofreporters,reportusersandprofessionalintermediariesfromaroundtheworld.G4thereforeoffersagloballyrelevantframeworktosupportastandardizedapproachtoreporting,encouragingthedegreeoftransparencyandconsistencythatisrequiredtomakeinformationusefulandcredibletomarketsandsociety.G4isdesignedtobeuniversallyapplicabletoallorganizations,largeandsmall,acrosstheworld.ThefeaturesofG4–tomaketheGuidelineseasiertouse,bothforexperiencedreportersandforthosenewtosustainabilityreportingfromanysector–aresupportedbyotherGRImaterialsandservices.AswithallGRIGuidelines,G4includesreferencestowidelyacceptedandusedissue-specificreportingdocuments,andisdesignedasaconsolidatedframeworkforreportingperformanceagainstdifferentcodesandnormsforsustainability.G4alsoprovidesguidanceonhowtopresentsustainabilitydisclosuresindifferentreportformats:betheystandalonesustainabilityreports,integratedreports,annualreports,reportsthataddressparticularinternationalnorms,oronlinereporting.Theemergingideaofintegratingstrategicsustainability-relatedinfo