Sustainability - What Matters?

Governance & Accountability Institute is pleased to present the highlights of its comprehensive "Sustainability - What Matters?" research project examining GRI G3 and G3.1 sustainability reports published in 2012. 

About the analysis:

  • Analyzed 1,246 GRI reporting companies and organizations;
  • Categorized in 35 sectors as defined by GRI;
  • Examined the level of disclosure of all 84 GRI performance indicators (KPIs) for each company;
  • Ranked 1-84 the disclosures that were found to be most to least material by reporters in the sector, for each of the 35 sectors;  
    • The top 10 and bottom 10 indicators are available in our complimentary report download button below.
    • All 84 indicators for each of 35 sectors are also available for purchase via the get all 84 button below.
  • Converted the GRI G3 and G3.1 Indicators to the new G4 Indicators for forward planning for companies using the G4 framework for their next report.


The objective of this report is to serve as a starting point for discussion and planning around sector-specific materiality — as seen through the lens of these 1,246 reporting organizations as well as the lens of their respective stakeholders. 

What is important to keep in mind: most companies and institutions utilizing the GRI Framework for their ESG and structured reporting conduct materiality reviews. That is, what is the material information for disclosure by management, and what are the expectations of the stakeholders, and their views of materiality (and the specific material information that they expect to be disclosed). 

And so, our assumption is that the material information and data about an organization in terms of economic, environmental and social (or societal) strategies, policies, performance, achievements, engagements, and so on, are reflected in the information that reporters choose to include in their report.

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