GRI G4已正式出版!
GRI G4 已正式出版!
所有關心報告書的企業與民眾可至GRI官方網站下載
也可到下方DOWNLOAD PART1 以及 PART2
G4 PART1
更新狀況:
New: up-to-date disclosures on governance, ethics and integrity, supply chain, anti-corruption
and GHG emissions
更新再公司治理,道德,正直,供應商,反貪腐以及溫室氣體排放的揭露
New: generic format for Disclosures on Management Approach
更新使企業管理方法有一個通用格式
New: two ‘in accordance’ criteria options, both focused on material Aspects
將按照兩種標準的選擇,皆專注於重大性議題方面
New: GRI Content Index offering a transparent format to communicate external assurance
GRI內容索引提供一個透明的溝通外部保證格式
Technically-reviewed content and clear disclosure requirements
技術上的審查報告書內容以及釐清揭露需求
Detailed guidance on how to select material topics, and explain the boundaries of where
material impacts occur
詳細指導如何選擇重要議題,並解釋其界限範圍
Flexibility for preparers to choose the report focus
靈活地選擇報告重點
Flexibility to combine with local and regional reporting requirements and frameworks
靈活地結合在地區域的報告要求及架構
Up-to-date harmonization and reference to all available and internationally-accepted reporting
documents
更新一致性與參考所有國際組織之標準
Overview tables, summaries and quick links to specific Guidelines’ components
概述表，摘要可快速鏈接到具體的指導方針的組成部分
Complete Glossary, reference lists, and visual guidance
完成詞彙表、參考列表以及導引
