The Global Reporting Initiative (GRI) has
proposed changes to its Sustainability Reporting Guidelines G4.

Proposed changes have been released in a
document for public comment and include specific areas of revision,
such as:

  • Boundary: GRI aims to clarify better how to define the content
    and boundaries of sustainability and therefore properly understand
    what to report;
  • Application levels: the proposed change is to discontinue the
    ‘Application Levels’, originally designed to assist organisations
    in communicating the degree of transparency of their sustainability
    reports against the Guidelines; and, 
  • Governance and remuneration: the revision aims to strengthen
    the link between governance and sustainability performance.

Amendments are also proposed in the
disclosures on management approach and supply chain area.

Comments are open until 25 September 2012,
while GRI is set to launch the new sustainability guidelines in