The Global Reporting Initiative (GRI) is a multi-stakeholder non-profit organization that develops and publishes guidelines for reporting on economic, environmental, and social performance (‘sustainability performance’). The GRI’s Sustainability Reporting Guidelines are now used by over 1000 organizations worldwide, with many more organizations considering the guidelines informally during the preparation of their public reports.

The guidelines are developed through a unique multi-stakeholder consultative process involving representatives from reporting organizations and report information users from around the world. First published in 2000 and then revised in 2002, the guidelines have now entered their third generation, referred to as the GRI G3 which are released in October 2006.

An emissions reporting component can be found in the environmental section of the Environmental Indicator Protocol of their GRI’s G3 standard.

Global Reporting Initiative (GRI)
http://www.globalreporting.org