Assessment of sustainability reports and the Global Reporting Initiative (GRI) helps businesses and governments worldwide. This is to understand and communicate their impact on critical sustainability issues such as climate change, human rights, governance, and social well-being. The GRI Sustainability Reporting Standards are developed with true multi-stakeholder contributions and rooted in the public interest. The GRI Sustainability Reporting is the first and most widely adopted global standards for sustainability reporting and the use of Integrated reporting aids in sharing information globally. Since GRI’s inception in 1997, we have transformed it from a niche practice to one now adopted by a growing majority of organizations. The practice of disclosing sustainability information inspires accountability, helps identify and manage risks, and enables organizations to seize new opportunities. Assessment of sustainability reports and the Global Reporting Initiative continue to benefit businesses to become sustainable.
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INTEGRATED REPORTING AND THE VALUE CREATION PROCESS
Integrated reporting (IR) is the latest development in a long line of proposed reporting innovations that have sought to improve the usefulness of corporate reporting. The failure of these initiatives to engage effectively with organizations, investors and regulators motivated the International Integrated Reporting Council (IIRC) to launch IR as a global framework in December 2013. Global Reporting Initiative utilizes IR to ensure accurate reporting of corporate performance. IR aims to build on reporting developments. Furthermore, it provides a more holistic form of reporting the value created by a business. Additionally, by considering non-financial resources such as human, social and intellectual capitals. Assessment of sustainability reports and Global Reporting Initiative use the Integrated reporting to share information on global business standards.
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ASSESSMENT OF SUSTAINABILITY REPORTS AND SUSTAINABILITY PERFORMANCE
An assessment of sustainability reports is a report published by a company or organization about the economic, environmental and social impacts caused by its everyday activities. Sustainability reporting can help organizations to measure, understand and communicate their economic, environmental, and social and governance performance, and then set goals, and manage change more effectively. A sustainability report is a key platform for communicating sustainability performance and impacts whether positive or negative. It is also an intrinsic element of integrated reporting; a more recent development that combines the analysis of financial and non-financial performance. The value of the sustainability reporting process is that it ensures organizations consider their impacts. These are though sustainability issues and enables them to be transparent about the risks and opportunities they face. Finally, Assessment of sustainability reports and the Global Reporting Initiative share information on the sustainability performance of various global companies.
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