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Chapter 2
Global Reporting Initiative (GRI)
2.1 Sustainability reporting – the G4 Guidelines
The GRI’s G4 Guidelines suggest that entities should report performance indicators
so that users can monitor their performance from three key perspectives:
Economic – concerns the entity’s impacts on the economic
conditions of its stakeholders, and on economic systems at local,
national, and global levels.
Environmental – concerns the entity’s impact on living and non-
living natural systems, including land, air, water and ecosystems.
Social – concerns the impacts the entity has on the social systems
within which it operates.
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