Specific Standard Disclosures are Disclosures on Management Approach (DMA) and Indicators. They are presented under Categories and Aspects.
The Guidelines organize Specific Standard Disclosures into three Categories - Economic, Environmental and Social. The Social Category is further divided into four sub-Categories, which are Labor Practices and Decent Work, Human Rights, Society and Product Responsibility. The GRI Aspects are set out within each Category (for an overview of the Categories and Aspects, click here).Only Specific Standard Disclosures related to identified material Aspects are expected to be disclosed in a G4-based report. While the complete list of Specific Disclosures from the G4 Guidelines is presented here, G4 does not require them all to be disclosed.
The Reporting Principles for Defining Report Content have been designed to assist organizations in identifying material Aspects and their Boundaries and to indicate where their impacts may be identified as material. The information reported for each identified material Aspect can be disclosed as DMA and as Indicators.You can read background information about each Category and sub-Category by clicking on its name below. By clicking on an Aspect under a Category, you can access the Specific Standard Disclosures (Disclosures on Management Approach and Indicators) for that Aspect.