GRI NGO Supplement
Global Reporting Initiative (GRI)
Transparency and Reporting
Free/Pay for content
The GRI NGO Supplement is a version of GRI’s G3 Guidelines tailored for NGOs. The G3 Guidelines are to be used by organizations for measuring and reporting on the economic, environmental, social, and governance dimensions of their activities, products, and services.
The G3 Guidelines set out Reporting Principles and Performance Indicators for economic, environmental, and social disclosures. In addition, the Supplement includes specific commentary on the Guidelines’ content and additional Performance Indicators for NGOs, ensuring that accountability/sustainability reports by NGOs effectively cover the key issues for them.
The Supplement covers all of the following key issues for NGOs, expanded from the G3 Guidelines:
All NGOs, regardless of size, location, activities or organizational form, are encouraged to use the Supplement for preparing accountability/sustainability reports. In order to meet the requirements of GRI Application Level A, NGO reporters will need to use the Supplement from 31 December 2011.