The Global Reporting Initiative (GRI) provides a comprehensive sustainability reporting framework that is widely used around the world and across industries. Sector supplements have further been developed, following GRI’s traditional consensus-seeking, multi-stakeholder process, whereby participants are drawn from global business, civil society, labor, academic and professional institutions.
The Finance Sector Supplement was co-developed with UNEP FI:
https://www.globalreporting.org/resourc
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http://www.globalreporting.org