Sustainability reporting guidelines 2002

This document provides company guidelines for reporting on sustainability. These guidelines are for voluntary use by organisations and have been developed over a number of years by the GRI, an international group whose aim is to develop and update these guidelines.

The report describes trends over the last two years (since the last guidelines were published) that have increased the need for and benefits from reporting. The document is then divided into three main sections

• using the GRI guidelines, which discusses who should use them and how they relate to other sustainability guidelines
• reporting principles, which covers topics such as transparency, comparability and inclusiveness
• report content, which provides a basic outline of what a report should contain.