Sections in this document include: 1 Overview 2 About the B Impact Assessment 3 About the GRI Standards 4 Connections between GRI and the BIA (including complements, alignment, and differences) 5 Using the GRI Standards and the B Impact Assessment Together 6 About the detailed mapping between the GRI and BIA 3 1 Overview The GRI Standards and B Lab’s B Impact Assessment (BIA). [...] • Both frameworks are comprehensive, in the • While the GRI framework includes a set of sense that they include all potential aspects of a disclosures that describes the organization, its business that are important in understanding their reporting and governance and a set of topic overall social and environmental performance, specific Standards to be used to report on the as opposed to frameworks. [...] 8 5 Using the GRI Standards Other benefits of using the two in conjunction with and B Impact Assessment one another include: together • As a measure of overall social and environmental impact performance, a BIA questions asks whether a company is reporting Given the different purposes of the GRI and BIA, their performance publicly via a third party it is possible to use the two tools independently. [...] Below is a description is directly related to the other standard’s of the mapping methodology used, and a summary question / indicator, but the type of answer or of the content and results of the mapping, which calculation methodology may vary slightly are provided in an online spreadsheet. [...] 10 As for GRI, the mapping has been focused on Because the intent of the mapping was to provide an the disclosures included in the GRI 102: General understandable, and accurate, understanding of the Disclosures, the GRI 103: Management Approach linkages of the two (as well as where they diverge), Standard which include generic disclosures to be used and not to create an “over.
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