纵向比较机构绩效。

The G3 Guidelines are the cornerstone of the GRI Sustainability Reporting Framework. In line with the GRI vision, it is recommended they be used as the basis for all of an organization's annual reporting.

The Guidelines outline core content for reporting and are relevant to all organizations regardless of size, sector, or location. They are the foundation upon which all other GRI reporting guidance is based. The G3 Guidelines outline a disclosure framework that organizations can voluntarily, flexibly, and incrementally adopt. The flexibility of the G3 format allows organizations to plot a path for continual improvement of their sustainability reporting practices.