Non Governmental Organization’s Use of the Global Reporting Initiative Guidelines for Sustainability Reporting

The report examines how the Center for Human Rights and Environment (CEDHA) and the International Institute for Sustainable Development (IISD) adapted the Global Reporting Initiative (GRI) Guidelines, which were designed for businesses, for use in the non-profit sector. Both organizations found that while the Guidelines provided a valuable framework for establishing sustainability baselines and increasing staff awareness, they faced challenges with indicators tailored to resource-heavy industries and difficulties in collecting data within shared office spaces. The authors recommend that the GRI develop a specific 'CSO sector supplement' or 'service sector supplement' to better support non-profit reporting.

• Implementing the GRI Guidelines provided CSOs with several unique organizational benefits, including the ability to establish quantified baselines for social, economic, and environmental performance to monitor progress over time, and stimulating internal discussions that increased staff awareness of the organizations' holistic impacts.
• The reporting process served as an internal audit tool, helping organizations identify gaps between their stated objectives and actual policies or activities, and forcing a review of contracts and legalities to ensure consistency with sustainability goals.
• A primary barrier to implementation is that the Guidelines were designed for large, resource- or product-based businesses, making many indicators inapplicable to small, service-based non-profits; examples include indicators for IUCN Red List species habitats or the reclaimability of sold products.
• CSOs face specific data collection challenges when operating out of larger shared office buildings, as they often cannot obtain individual meter readings for energy and water use, which complicates the setting of sustainability targets.
• The authors recommend that the GRI create a 'CSO sector supplement' or a general 'service sector supplement' to provide a clear template and guidance on budgetary limitations, as most CSO funds are project-specific and cannot be used for general sustainability monitoring.
• For CEDHA, the reporting process increased institutional transparency by providing public information on activities and finances that CSOs typically withhold, and it helped staff understand their individual ecological and social footprints.
• IISD utilized the GRI's incremental approach to phase in indicators as resources allowed, starting with five indicators in 2001-2002 and increasing to eleven by the 2003-2004 fiscal year.

APA

Taillant, J. D., Wahba, A., Clarke, P., & Roy, M. (2005). Non Governmental Organization’s Use of the Global Reporting Initiative Guidelines for Sustainability Reporting. International Institute for Sustainable Development. https://www.iisd.org/system/files/publications/non_gov_global_reporting.pdf

Chicago

Taillant, Jorge Daniel, Andrew Wahba, Pepe Clarke, and Marlene Roy. Non Governmental Organization’s Use of the Global Reporting Initiative Guidelines for Sustainability Reporting. International Institute for Sustainable Development, 2005. https://www.iisd.org/system/files/publications/non_gov_global_reporting.pdf.

Wikipedia

{{cite report |last1=Taillant |first1=Jorge Daniel |last2=Wahba |first2=Andrew |last3=Clarke |first3=Pepe |last4=Roy |first4=Marlene |title=Non Governmental Organization’s Use of the Global Reporting Initiative Guidelines for Sustainability Reporting |publisher=International Institute for Sustainable Development |date=January 2005 |url=https://www.iisd.org/system/files/publications/non_gov_global_reporting.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{taillant2005non, author = {Taillant, Jorge Daniel and Wahba, Andrew and Clarke, Pepe and Roy, Marlene}, title = {{Non Governmental Organization’s Use of the Global Reporting Initiative Guidelines for Sustainability Reporting}}, institution = {International Institute for Sustainable Development}, year = {2005}, month = jan, url = {https://www.iisd.org/system/files/publications/non_gov_global_reporting.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }