GRI's fourth-generation guidelines (G4):

Question

Quizplus · Accepted Answer

G4 guidelines represent a standardized approach to reporting, encouraging the degree of transparency and consistency. They are designed to help organizations provide information on their sustainability performance in a clear, reliable, and comparable way. These guidelines support the principle of transparency by requiring organizations to disclose their impacts on sustainability issues and report on their efforts to address those impacts. They also provide guidance on how to measure and report on a wide range of sustainability issues, including environmental and social impacts, governance, and stakeholder engagement.

GRI's Fourth-Generation Guidelines (G4)