Statements (33)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
sustainability reporting framework
|
| gptkbp:aimsTo |
improve transparency in sustainability reporting
|
| gptkbp:appliesTo |
organizations of all sizes and sectors
|
| gptkbp:contains |
Implementation Manual
Reporting Principles Standard Disclosures |
| gptkbp:developedBy |
gptkb:Global_Reporting_Initiative
|
| gptkbp:focusesOn |
materiality
|
| https://www.w3.org/2000/01/rdf-schema#label |
GRI G4 Guidelines
|
| gptkbp:principle |
completeness
materiality stakeholder inclusiveness sustainability context |
| gptkbp:releaseYear |
2013
|
| gptkbp:replacedBy |
gptkb:GRI_Standards
|
| gptkbp:structure |
General Standard Disclosures
Specific Standard Disclosures |
| gptkbp:supersededIn |
2016
|
| gptkbp:supportsLanguage |
gptkb:Chinese
gptkb:French gptkb:German gptkb:Spanish English |
| gptkbp:targetAudience |
investors
civil society regulators report preparers report users |
| gptkbp:usedFor |
sustainability reporting
|
| gptkbp:bfsParent |
gptkb:GRI_Modular_Standards
gptkb:GRI_Topic_Standards gptkb:GRI_Universal_Standards |
| gptkbp:bfsLayer |
8
|