BeCause

Robin Sigl

Learn new or look-up "how-to" subjects within the sustainability management discipline.

Sustainability Knowledge Base

Ensure proper alignment with a reporting framework - with the standard-setting organization's own guidelines at hand, right here.

Reporting Standard Guidelines 

ESG reporting practices can drive insights & investments for your Business

Key Performance Indicators for ESG - FSR

Learn the latest guidelines for the ESG integration for Financial Analysis & Corporate Valuation.

Key Performance Indicators for ESG - EFFAS

Environmental, Social and Governance (ESG) 

Understand the universal foundation of GRI Standards.

GRI 1: Foundation 2021

Understand the general disclosures 2021 through GRI 2.

GRI 2: General Disclosures 2021

GRI 3: Material Topics 2021 provides step-by-step guidance for organizations on how to determine material topics.

GRI 3: Material Topics 2021

Understand the universal standard of GRI 201 that related to economic performance.

GRI 201: Economic Performance 2016

Learn more about the market presence that sets out reporting requirements for organizations.

GRI 202: Market Presence 2016

Understanding the indirect economic impacts that set out reporting requirements on the topic of indirect economic impacts.

GRI 203: Indirect Economic Impacts 2016

Drafts are articles you're not ready for people to see yet

GRI 204: Procurement Practices 2016

This standard discloses the organisations to report information about their corruption-related impacts, and how they manage these impacts.

GRI 205: Anti-Corruption 2016

GRI 206 addresses the topic of anti-competitive behaviour, including anti-trust and monopoly practices.

GRI 206: Anti-competitive Behavior 2016

This GRI 207 disclosure the call for more tax transparency has triggered the Global Reporting Initiative organization.

GRI 207: Tax 2019

Contains disclosures for organizations/companies to report information about their materials-related impacts.

GRI 301: Materials 2016

GRI 302: Energy 2016 contains disclosures for organisations to report information about their energy-related impacts.

GRI 302: Energy 2016

Aims to assist companies in understanding their impacts on water resources, water optimisation and effective management.

GRI 303: Water and Effluents 2018

Contains disclosures for companies/organizations to report information about their biodiversity-related information.

GRI 304: Biodiversity 2016

GRI 305 talks about emissions into air, which are the discharge of substances from a source into the atmosphere.

GRI 305: Emissions 2016

The guidance below provide information of waste-related impacts, and how they manage these impacts.

GRI 306: Waste 2020

Contains disclosures for companies/organisations to report information about their environmental impacts on their supply chain.

GRI 308: Supplier Environmental Assessment 2016

This article contains disclosures for organizations/companies to report information about their employment-related impacts.

GRI 401: Employment 2016

Contains disclosures for organizations/companies to report information about their impacts related to labour/management relations

GRI 402: Labour/Management Relations 2016

Contains disclosures for organizations/companies to report information about their occupational health and safety-related impacts.

GRI 403: Occupational Health and Safety 2018

Contains disclosures for organizations/companies to report information about their training and education-related impacts.

GRI 404: Training and Education 2016

Contains disclosures for companies/organizations to report information about the impacts related to diversity and equal opportunity at work.

GRI 405: Diversity and Equal Opportunity 2016

Contains disclosures for organisations/companies to report information about their impacts related to discrimination.

GRI 406: Non-discrimination 2016

Contains disclosures for organizations to report information about their impacts related to freedom of association and collective bargaining

GRI 407: Freedom of Association and Collective Bargaining 2016

Contains disclosures for organizations/companies to report information about their impacts related to child labour.

GRI 408: Child Labor 2016

Contains disclosures for organizations/companies to report information about their impacts related to forced or compulsory labour.

GRI 409: Forced or Compulsory Labour 2016

Contains disclosures for organizations/companies to report information about their security practice-related impacts.

GRI 410: Security Practices 2016

Contains disclosures for organizations/companies to report information about their impacts related to the rights of indigenous peoples.

GRI 411: Rights of Indigenous Peoples 2016

contains disclosures for organizations/companies to report information about their impacts related to local communities.

GRI 413: Local Communities 2016

GRI 414: Supplier Social Assessment 2016

Contains disclosures for organizations/companies to report information about their public policy-related impacts.

GRI 415: Public Policy 2016

Contains disclosures for organizations/companies to report information about their impacts related to customer health and safety.

GRI 416: Customer Health and Safety 2016

Contains disclosures for organizations/companies to report information about their impacts related to marketing and labelling.

GRI 417: Marketing and Labelling 2016

Contains disclosures for organizations/companies to report information about their impacts related to customer privacy.

GRI 418: Customer Privacy 2016

Global Reporting Initiative (GRI) Standards Set

Understanding GHG Protocol, the differences between three scopes & its standards for companies/organizations/cities & countries.

Greenhouse Gas (GHG) Protocol 🍀

Learn about the GHG Protocol Scope 1 Emissions and understand the what are the four categories under Scope 1.

GHG Protocol: Scope 1 Emissions

Learn and understand the GHG Protocol Scope 2 Emissions.

GHG Protocol: Scope 2 Emissions

Learn about the GHG Protocol Scope 3 Emissions and understand the types of emissions under Scope 3.

GHG Protocol: Scope 3 Emissions

Greenhouse Gas (GHG) Protocol 

Learn about GRI standards & find out how organizations/companies can benefit from using it.

Understanding the Global Reporting Initiative (GRI)

Dive into the article to learn more about KPIs for ESG - EFFAS framework

Understanding the Key Performance Indicators for ESG - EFFAS framework

Learn and dive into what is KPIs are for ESG - FSR framework and how it benefits businesses.

Understanding the Key Performance Indicators for ESG – FSR framework

Learn about the UNGC Communication and Progress Questionnaire.

Understanding the UNGC Communication on Progress Questionnaire

Sustainability Reporting Frameworks

Master the knowledge of the benefits of SDGs and ways to implement them in your businesses/companies/organizations.