Sustainability - What Matters?

Governance & Accountability Institute is pleased to present the highlights of its comprehensive "Sustainability - What Matters?" research project examining GRI G3 and G3.1 sustainability reports published in 2012. The results of the G&A’s latest research rank 84 different particular GRI performance disclosures from most material to least material, for each of 35 sectors, from the perspective of the decisions made by the reporters who each conducted their own thorough materiality assessment for their organization. (The sectors were designated by GRI.)

Governance & Accountability Institute team members analyzed 1,246 global GRI G3 and G3.1 reports issued in calendar year 2012 to assess the level of disclosure across all 84 GRI performance indicators. A requirement of the GRI framework's reporting process is to conduct a thorough materiality process, taking into account stakeholder views, to determine report content including the indicators selected for disclosure. Therefore, the results of this analysis should shine light on the collective knowledge of these 1,246 organizations' materiality assessments.

The complimentary report examining 35 sectors including top 10 GRI aspects, and top/bottom 10 GRI performance indicators can be downloaded here: www.ga-institute.com/sustainability-what-matters

The full rankings for all 84 GRI performance indicators and all 37 GRI Aspects for each of the 35 sectors examined are available for purchase at: www.ga-institute.com/getall84