Sustainability - What Matters? | Materiality Study in 1,246 GRI Reports

Published in 2012

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. 


Highlights Include:

  • 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.