G4-14



  • Report whether and how the precautionary approach or principle is addressed by the organization.



Principle 15 of 'The Rio Declaration on Environment and Development' introduced the precautionary approach. A response to this Standard Disclosure could address the organization’s approach to risk management in operational planning or the development and introduction of new products.

Definitions

References
  • United Nations (UN) Declaration, 'The Rio Declaration on Environment and Development', 1992.