Sustainability Reporting Guidelines & Financial Services Sector Supplement
Table of Contents
Overview of the Guidance included in this Document for the Financial Services Sector Sector
Preface
Sustainable Development and the Transparency Imperative
Introduction
Introductory Section for the Financial Services Sector
Overview of Sustainability Reporting
The Purpose of a Sustainability Report
Orientation to the GRI Reporting Framework
Orientation to the GRI Guidelines
Applying the Guidelines
Part 1 Defining Report Content, Quality, and Boundary Guidance for Defining Report Content
Defining Report Content
Reporting Principles for Defining Quality
Guidance for Reporting Boundary Setting
Part 2 Standard Disclosures Strategy and Profile
1. Strategy and Analysis
2. Organizational Profile
3. Report Parameters
4. Governance, Commitments, and Engagement
5. Management Approach and Performance Indicators
Product and Service Impact
Economic
Environmental
Social:
Labor Practices and Decent Work
Human Rights
Society
Product Responsibility
General Reporting Notes
Data Gathering
Report Form and Frequency
Assurance
Glossary of Terms
G3 Guidelines/FS
Acknowledgements