The Global Reporting Initiative is increasingly being chosen as the framework to report social, environmental, and economic data. More than 1,000 global companies use GRI Guidelines to report sustainability information. Most companies considered to be leaders in sustainability reporting use the GRI as a framework.

Launched in 2006, the new G3 guidelines are quickly replacing the 2002 version. This update was designed to increase the consistency and comparability of GRI reports. Sector supplements are being developed as industries come together to develop a consensus on reporting.

The GRI guidelines are not reporting standards or codes. Rather, they help an organization describe the outcome of adopting and applying codes, policies, and management systems. Ultimately, it is what happens on the inside of an organization that is most important; the GRI guidelines only help to help an organization become more transparent. OneReport provides access to an extensive range of GRI resources to help companies interested in GRI reporting.

The GRI guidelines include the following elements:

• Reporting principles and guidance

• Strategy and profile disclosures

• Disclosures on management approach

• Performance indicators (core and additional) related to the organization's economic, environmental and social performance. Sector supplements: are designed to guide reporting within a specific industry

• Technical protocols: are developed to guide reporting of individual indicators