GRI Standards

The GRI standards are used to prepare a GRI sustainability report. You must choose the indicators from the following standards:

GRI Universal Standards

The Global Reporting Initiative’s Series 100 Standards comprises three universal standards applicable to any organisation preparing a sustainability report. They provide guidance on the use of the Standards, the contextual information of interest to the organisation, and how it manages its material issues.

GRI 101: Foundations

It is the starting point for any organisation wishing to use the GRI Standards to report on its economic, environmental or social impacts. This standard covers:

  1. Principles for sustainability reporting.
  2. Use of the GRI Standards for sustainability reporting
  3. Drafting statements related to the use of the GRI Standards.

The standard sets out the organisation’s content and activities in order to contextualise it:

  • Organisation profile: Organisation name; Activities, brands, products and services; Head office location; Operations location; Ownership and legal form; Markets served; Organisation size; Information on employees and other workers; Supply chain; Significant changes in the organisation and the supply chain; Precautionary principle or approach; External initiatives; Affiliation to associations.
  • Strategy: Statement from senior executives responsible for decision-making; Key impacts, risks and opportunities.
  • Ethics and integrity: values, principles, standards and codes of conduct; Mechanisms for ethical advice and concerns.
  • Governance: Governance structure; Delegation of authority; Executive-level accountability for economic, environmental and social issues; Consultation with stakeholders on economic, environmental and social issues; Composition of the board of directors and its committees; Chair of the board of directors; Nomination and selection of the board of directors; Conflicts of interest; Role of the board of directors in selecting objectives, values and strategy; Collective knowledge of the board of directors; Evaluation of the board’s performance; Identification and management of economic, environmental and social impacts; Effectiveness of risk management processes; Assessment of economic, environmental and social issues; Role of the board in the preparation of sustainability reports; Communication of critical concerns; Nature and total number of critical concerns; Remuneration policies; Process for determining remuneration; Stakeholder involvement in remuneration; Annual total compensation ratio; Ratio of the percentage increase in annual total compensation.
  • Stakeholder engagement:
  • List of stakeholders (Examples of stakeholders: civil society clients; employees and non-employee workers; trade unions; local communities; shareholders and capital providers; suppliers); Collective bargaining agreements

Includes requirements for the presentation of information on the management of material topics. It involves:

  • 103-1 An explanation of the material topic and its coverage. The positive impacts generated and where
  • 103-2 The management approach and its components for each material topic.
  • 103-3 Assessment of the management approach for each material topic, explaining how it is assessed,

GRI Economic Standards

The GRI Standards 200 series comprises the topic standards that report on an organisation’s material impacts in relation to economic topics.

GRI 201: Economic Performance

Includes content relating to:

  • 201-1 Direct economic value generated and distributed (Revenue; Operating costs; Employee wages and benefits; Payments to capital providers; Payments to government; and Community investments).
  • 201-2 Financial implications and other risks and opportunities arising from climate change. This involves identifying the risks and opportunities arising from climate change that have the potential to cause substantial changes in operations, income or expenditure.
  • 201-3 Obligations under defined benefit plans and other retirement plans. Some of the indicators that can be used are resources allocated to pension plans or the percentage of salary contributed to pension plans.
  • 201-4 Financial assistance received from the government during the reporting period (tax breaks, grants, subsidies, etc.).

The GRI 202 standard includes content on:

  • 202-1 Ratio of standard entry-level pay by gender to local minimum wage (LMW).
  • 202-2 Proportion of senior management hired from the local community. This involves defining “senior management” and the organisation’s geographical definition of “local”.
 

GRI Environmental Standards

The GRI Standards 300 series comprises the topic standards that report on an organisation’s material impacts in relation to environmental issues.

GRI 301: Materials

Social Standards

The GRI Standards 400 series consists of the topic standards that report on an organisation’s material impacts in relation to social issues:
GRI 401: Employment

Ésta norma GRI debe usarse junto con “GRI 103: Enfoque de Gestión”. El GRI 416 especifica qué datos se debe aportar. Para ello, se debe tener en cuenta:

  • 416-1 – Evaluación de los impactos en la salud y seguridad de las categorías de productos o servicios. Por ejemplo, se puede utilizar el % de categorías de productos y servicios significativas para las que se evalúen los impactos en la salud y seguridad a fin de hacer mejoras.
  • 416-2 – Casos de incumplimiento (de las normativas o códigos voluntarios) relativos a los impactos en la salud y seguridad de las categorías de productos y servicio en el periodo objeto del informe.

La norma “GRI 417:  Marketing y etiquetado” está diseñada para usarse junto con “GRI 103: Enfoque de Gestión”.  El GRI 103 especifica cómo se debe informar y GRI 417 qué datos se debe aporta. Incluye el siguiente contenido:

  • 417-1 – Requerimientos para la información y el etiquetado de productos y servicios.
  • 417-2 – Casos de incumplimiento relacionados con la información y el etiquetado de productos y servicio.
  • 417-3 – Casos de incumplimiento relacionados con comunicaciones de marketing.

Hace referencia a las Reclamaciones fundamentadas relativas a violaciones de la privacidad del cliente y pérdida de datos del cliente. Se puede valorar a partir del número de reclamaciones relativas a violaciones de la privacidad del cliente.

Valora el Incumplimiento de las leyes y normativas en los ámbitos social y económico, por ejemplo a partir de las multas y sanciones en matéria  social o económica incurridas.

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