cover image: Complementary Use and Linkage of the GRI Standards and BIA

20.500.12592/9sngqd

Complementary Use and Linkage of the GRI Standards and BIA

24 Feb 2021

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.
Pages
11
Published in
Netherlands