Linking G4 and the UN Guiding Principles - Global Reporting Initiative

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UN Guiding Principles on Business and Human Rights. 8. Linking the ... hosting them. State-owned ... UN Guiding Principl
Linking G4 and the UN Guiding Principles

Comply with the UN Guiding Principles on Business and Human rights through G4 reporting

Contents Foreword 3 Margaret Jungk Michael Meehan GRI Sustainability Reporting Standards

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UN Guiding Principles on Business and Human Rights

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Linking the Guiding Principles and G4

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Legislation and sustainability disclosure: a growing trend

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Reporting on human rights with G4

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Common ground between the Guiding Principles and G4 14 Human rights due diligence 14 Materiality 15 Organizational boundary 16 Supply chain 17 Reporting 18 G4 Aspect in the spotlight

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Appendix A: The Human Rights Indicators in G4

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CONTACT If you have any questions or feedback on this document, please email [email protected]

LEGAL LIABILITY While the GRI Board of Directors encourages the use of the GRI Sustainability Reporting Guidelines by all organizations, the preparation and publication of reports, based completely or partially on the GRI Guidelines, is the full responsibility of those producing them. Neither the GRI Board of Directors, nor the Stichting Global Reporting Initiative can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Guidelines in the preparation of reports, or from the use of reports based on the GRI Guidelines.

COPYRIGHT This document is copyright-protected by Stichting Global Reporting Initiative (GRI). The reproduction and distribution of this document for information is permitted without prior permission from GRI. However, neither this document nor any extract from it may be reproduced, stored, translated, or transferred in any form or by any means (electronic, mechanical, photocopies, recorded, or otherwise) for any other purpose without prior written permission from GRI.

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Linking G4 and the UN Guiding Principles on Business and Human Rights


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Linking G4 and the UN Guiding Principles on Business and Human Rights


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Linking G4 and the UN Guiding Principles on Business and Human Rights