Understanding G4

Companies and the advisers who work with them are asking whether to adopt the G4 sustainability reporting framework from the Global Reporting Initiative (GRI), and what its changes mean in practice. The framework debuted in May 2013 through two manuals that together run to roughly 300 pages of technical detail. Many reporters have wanted a concise, authoritative summary, and this guide is written to supply one.

Elaine Cohen walks readers through the decisions that come before any report is written: whether G4 suits an organization, which reporting level fits it, and what steps follow. The guide addresses first-time reporters, small and medium enterprises, large multinationals, and organizations already publishing GRI reports at any level. Its aim is to help readers make those choices with confidence and to show how careful reporting can add value for the company or for the clients a consultant serves.

The book also speaks to people on the receiving end of sustainability reports, who want to understand what the newer G4 reports will contain. Reporting consultants are another audience, since they guide clients through the process, the content and the disclosures involved.