Linking Up LEED v4 With GRI G4 2014

LINKING UP LEED WITH GRI

How the Leadership in Energy and

Environmental Design (LEEDTM) v4

certification program aligns with the

Global Reporting Initiative (GRITM) G4

Sustainability Reporting Guidelines

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About ISOS Group

ISOS Group is a Global Reporting Initiative (GRI) Certified Training Partner and a CDP Silver Education and Training Partner in the U.S.

Website: www.isosgroup.com

About Susty Pacfic

Susty Pacific is a Hawaii-based firm specializing in responsible business and sustainability consulting.

Website: www.sustypacific.com/

2014 ISOS Group 02 http://www.isosgroup.com/research/GRI-LEED

Publication D

ate: July, 2014

Table of Contents

03/ 05/ 16/ 17/ 18/ 19/ 19/ 20/

For access to more detailed tables and additional tools that reference the GRI G3.1, G4, and other

LEED checklists, please visit: http://www.isosgroup.com/research/GRI-LEED

22/

1. Intro

2. An Overview: GRI and LEED

2.1 GRI Sustainability Reporting Guidelines

2.2 LEED Rating and Certification Program

3. GRI and LEED Comparison

3.1 Organizational Sustainability and the Built Environment

3.2 Reporting Options and Certification Levels

3.3 Scope and Boundary

3.4 Levels of Organization

3.5 Frameworks Content, Strategy and Qualifications

3.6 Supplements to the GRI and LEED Frameworks

3. GRI and LEED Synergies

4.1 Areas of Synergy

4.2 Expending to GRI from LEED

4.3 Expending to LEED from GRI

4.4 GRI-LEED Summary Linkage Table

5. Resources & Glossary of Terms

06/ 07/ 07/ 08/ 10/ 12/ 13/ 14/15/16/


DISCLAIMER

ISOS Group, LLC produced this document in asso-

ciation with Susty Pacific LLC and other profession-

als who offered their time and expertise to pro-

vide feedback during the development process.

Though this document is intended to be used much like Global Reporting Initiatives (GRI)

linkage documents , it has not been endorsed by

the GRI *.

It is with great hope that professionals following

both the Leadership in Energy and Environmental Design Rating System (LEED) and the GRI Sus-

tainability Reporting Guidelines (GRI Guidelines)

will use this document as a reference point when

aligning efforts and packaging performance mea-

sures into one communication piece.

It provides assistance for GRI reporters to more

easily track and disclose performance related to

LEED. This document also serves as a planning

tool for green building, facility management, and

capital improvement projects that reference the

LEED system so that they can be aligned with GRI

organizational reporting and selected indicators.

We would also like to thank Brightworks (http://www.brightworks.net) for their involve-

ment in helping develop the GRI-LEED linkage

table. Recommended changes and questions

should be made directly to ISOS Group at:

[email protected]

*GRI linkage documents offer guidance on how to use the GRI

Sustainability Reporting Framework in combination with other

reporting standards. find out more about GRI linkage documents:

https://www.globalreporting.org/reporting/reporting-support/

reporting-resources/linkage-documents/Pages/default.aspx

RESEARCH TEAM

This document and the LEED-GRI Linkage table

are initiatives of ISOS Group, LLC, developed in

collaboration with Susty Pacific LLC, and under the direction of:

Jennifer Chirico, LEED GA, Susty Pacific

Kainoa Casco, LEED AP, Susty Pacific

Alexandru Georgescu , ISOS Group

Nancy Mancilla, ISOS Group

Shenan Boit, ISOS Group

GRI-LEED TABLE DEVELOPMENT

Cindy Sundborg, Brightworks

Joshua Hatch, LEED AP BD+C, Brightworks

Rita Haberman, LEED AP BD+C, Brightworks

Scott Lewis, LEED AP BD+C, Brightworks

INDUSTRY EXPERT REVIEWERS AND CONTRIBUTORS:

Alan Edington

Alex Catallo

Allison Hjelle

Candice Derks, LEED AP

Craig Riley, LEED AP BD+C

Derrek Clarke, LEED AP

Esi Waters, LEED AP O+M

Jessica Rinaman, LEED GA

Lake Casco, LEED GA

Lauren Sparandara, LEED AP BD+C

Marc Heisterkamp, LEED AP

Marina Rota Monika Kumar Nikki Jackson

Sonay Aykan

Tamara Armstrong, LEED AP

Wanda Lowrey, LEED AP BD+C

GRI G4-LEED V4 2014


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The impetus for developing a document that identifies synergies between LEED and GRI was the result of requests from numerous

LEED Accredited Professionals (LEED AP) who attended the GRI-certified sustainability reporting courses offered by ISOS Group, a

GRI-certified training partner in the United States. Many of the participants had either assisted organizations in obtaining LEED cred-

its for green building efforts or developed comprehensive sustainability reports based on the GRI Guidelines.

Since many organizations in the United States already have advanced green building practices in place, the next step is for organiza-

tions to develop public reports that identify how their LEED efforts align with their organizational sustainability progress via perfor-

mance measures reporting. This document aims to help facilitate a greater understanding of how GRI relates to LEED, and it provides

a planning tool for organizations to more easily track and disclose their sustainability performance.

About The Global Reporting Initiative (GRI)

The Global Reporting Initiative (GRI) is a multistakeholder, nonprofit organization that develops and publishes guidelines for report-

ing on economic, environmental, social, and governance performance (i.e., sustainability performance). As the worlds most widely

used sustainability reporting framework, the GRI Guidelines are used by organizations of all sizes and types, and across different

sectors and regions. The GRI Guidelines were developed through a unique, multistakeholder, consultative process that involved

representatives from around the world, including report information users and reporting organizations. The Guidelines were first

published in 2000 and revised in 2002 and 2006. In 2013, the fourth generation Guidelines were released (referred to as the GRI G4

Guidelines). To learn more visit: https://www.globalreporting.org/

About The U.S. Green Building Council

The U.S. Green Building Council (USGBC) is a nonprofit organization that believes in creating buildings that complement the environ-

ment and enhance communities. USGBC developed Leadership in Energy and Environmental Design (LEED) in 2000. Since then, LEED

has emerged as a leading international green building rating and certification system. USGBC includes a diverse group of builders,

environmentalists, corporations, nonprofits, teachers, students, lawmakers, and citizens. It has over 77 chapters, 13,000 member

organizations and companies, and over 188,000 LEED professionals. To learn more visit: http://www.usgbc.org/about

Background Note



01 IntroThe following sections compare GRI sustainability reporting with the LEED rating system. Sections 2 and 3

provide an overview and comparison of the GRI and LEED frameworks. Section 4 describes synergies and areas

where the two frameworks overlap. Section 5 provides a GRI-LEED linkage table that shows the overlap and

relationship between GRI indicators and LEED credits.

The purpose of this document is to provide a resource

for GRI and LEED practitioners and project teams to

identify connections between GRI indicators and LEED

credits. These identified connections will provide a

reference for GRI-based sustainability reporters (and

reporting organizations) to more efficiently track and

disclose performance related to LEED.

This document can serve as a planning tool for green

building, facility management, and capital improve-

ment projects that reference the LEED system so as to

align it with organizational reporting, disclosure priori-

ties, and selected performance indicators for the proj-

ect owner.

As of 2013, over 6,200 organizations from around the

globe have published a GRI-based report and more

than 100,000 building projects have participated in the

LEED certification system.1,2 The GRI Guidelines and

the USGBCs LEED green building certification frame-

work provide organizational leaders and managers

with comprehensive, process-driven frameworks that

integrate sustainability into their organizations.

The GRI Guidelines offer a broad enterprise approach

to organizational sustainability that focuses on organi-

zational impacts, performance, management systems,

operations, stakeholder engagement, and transpar-

ency.

LEED, however, focuses specifically on sustainability in

the built environment through the design, planning,

construction, and operation of buildings.

REFERENCES TO OTHER STANDARDS

Both the GRI and the LEED frameworks consistently

reference or require compliance with other standards,

often integrated within the frameworks themselves.

For example, GRI references standards or frameworks

from the Carbon Disclosure Project (CDP), Organization

for Economic Cooperation and Development (OECD),

the UN Global Compact, International Integrated Re-

porting Council (IIRC), International Organization for

Standardization (ISO), among others.

LEED references various design, construction, opera-

tions and procurement standards aimed at achieving

certification, including but not limited to the American

Society of Heating, Refrigerating, and Air Condition-

ing Engineers (ASHRAE), EPA Tool for the Reduction

and Assessment of Chemical and Other Environmen-

tal Impacts (TRACI), Illuminating Engineering Society

of North America (IESNA), and Chartered Institution of

Building Services Engineers (CIBSE).

1 See GRI Database. http://database.globalreporting.org; 2 See USGBC 2012 Annual Re-

port. http://www.usgbc.org/sites/default/files/USGBC_AR_2012.pdf globalreporting.org//



02 An Overview: GRI and LEED

2.1 GRI SUSTAINABILITY REPORTING GUIDELINES

GRI reports identify approaches for organizations to

improve impacts and work toward achieving a high-

performing Triple Bottom Line (TBL)an organization-

al accounting and performance monitoring system that

focuses on the internal and external economic, envi-

ronmental, and social aspects of their organization.

The purpose of the GRI Guidelines is to provide a frame-

work that enables all organizations to measure and re-

port their economic, environmental, social, and gover-

nance performance. 3 They were developed through

a global, multi-stakeholder process that involved rep-

resentatives from business, labor, civil society, and the

financial markets. The process included collaboration

with auditors and experts in various fields and close

dialogue with regulators and governmental agencies

from around the globe. The GRI Guidelines were also

developed to be in alignment with internationally rec-

ognized reporting and disclosure policies.

The most current GRI Guidelines are in the fourth ver-

sion (G4), released May 2013. The G4 was designed

to address sustainability data requirements in a more

straightforward and user friendly manner than prior

versions. The G4 provides a detailed framework for

reporters to convey the organizations impacts, goals,

and performance to a diverse group of stakeholders.

In addition, the G4 broadens the organizations impact

in the supply chain by addressing its ability to manage

economic, environmental, and social risks through-

out. Organizations use the Reporting Principles within

the GRI Guidelines to describe their management ap-

proach and track their performance, using Standard

Disclosures and Indicators.

Standard Disclosures communicate an organizations

impacts, strategy, management, and approach. They

can be either General Standard Disclosures (GSDs) or

Specific Standard Disclosures (SSDs). 4 Indicators pro-

vide economic, environmental, and social performance

information related to material Aspects, material top-

ics that reflect an organizations triple bottom line im-

pacts. 5 Each Aspect in the GRI Guidelines includes a

set of defined indicators. The Implementation Manual

is used by organizations to prepare sustainability re-

ports, regardless of size, sector, industry, or location.

The GRI Guidelines also offer an internationally accept-

ed reference for disclosure on governance and on the

environmental, social, and economic performance and

impacts of organizations.

3 See https://www.globalreporting.org/Information/about-gri/Pages/default.aspx; 4 See

section 3.4 and definitions in the glossary; 5 See GRI Reporting Principles and Standard

Disclosures. https://www.globalreporting.org/resourcelibrary/GRIG4- Part1-Reporting-

Principles-and-Standard-Disclosures.pdf


72%2.2 LEED RATING AND CERTIFICATION PROGRAM

LEED is a green building rating and certification sys-

tem developed and managed by USGBC. It is currently

in its fourth version (LEED v4), released in November

2013. The purpose of LEED rating system is to address

sustainability in the built environment. It is used by

project owners, developers, and project teams to de-

sign, construct, and operate buildings, landscapes, and

infrastructure from a whole system approach, multi-

dimensional, multi-disciplinary perspective.

LEED was developed through a multistakeholder, con-

sensus-based process that included public comment

periods that allowed for input from industry stakehold-

ers and the vast network of LEED APs. LEED certifica-

tion is administered by the Green Building Certification

Institute (GBCI), which provides third-party verification

of green buildings.

LEED project participants must first satisfy LEED pre-

requisites and then earn points to achieve a specified

LEED certification level. The number of points assigned

to each credit creates an incentive mechanism for de-

velopers, building owners, and project teams to focus

on certain aspects of sustainable design, while provid-

ing them with flexibility to choose between different

aspects based on their unique needs. Prerequisites and

credit requirements differ for each LEED rating system,

and project owners and teams choose the best fit for

their project. 6

Ten LEED rating systems were developed to meet the

needs of various sectors, building types, and develop-

ments, 7 as follows :

New Construction and Major Renovations (NC)

Existing Buildings: Operations and Maintenance (EB:O&M)

Commercial Interiors (CI)

Core and Shell (CS)

Retail NC

Retail CI

Schools

Homes

Neighborhood Development (ND)

Healthcare.

6 See LEED. http://www.usgbc.org/leed; 7 See LEED Rating Systems. http://www.usgbc.org/

leed/rating-systems

Of the S&P 500 companies

published a Sustainability

Report in 2013


Source: Governance & Accountability Institute

http://www.ga-institute.com

Each LEED rating system has a unique checklist that

includes prerequisites and credit requirements, falling

primarily under five main credit categories, which in-

clude the following:

Sustainable Sites

Water Efficiency

Energy and Atmosphere

Materials and Resources

Indoor Environmental Quality.

The rating system also includes the following two ad-

ditional credit categories:

Innovation and Design

Regional Priority Credits.

Several LEED rating systems (LEED for Homes, EB:

O&M, and ND) have six more additional credit cat-

egories. Additional credit categories are Location and

Linkages, Awareness and Education, Innovation in Op-

erations, Smart Location and Linkages, Neighborhood

Pattern and Design, and Green Infrastructure and

Buildings.


Source: U.S. Green Building Council (figures as of April 2013)

http://www.usgbc.org/articles/infographic-leed-world

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03 GRI and LEED ComparisonThe primary difference between the GRI and LEED frameworks is that GRI is a guideline for writing a sustainabil-

ity report, while LEED is a prescriptive certification system specific to the built environment.

A GRI report describes an organizations sustainability

performance based on economic, social, and environ-

mental components. GRI reports are public, transpar-

ent documents that highlight the organizations man-

agement, culture, decisions, stakeholders, and the

people who work within the organization.

GRI reports provide a baseline for measuring an orga-

nizations performance over time, and organizations

are expected (though not required) to continue GRI

reporting after the initial report is complete.

LEED, in comparison, is a flexible but prescriptive

framework for attaining a green building certification

that signifies a project has undergone the required

steps to fulfill a certain level of technical sustainability

and building performance.

GRI and LEED are not mutually exclusive. Many compo-

nents of GRI overlap with LEED and vice versa.

For instance, while the GRI focuses directly on eco-

nomic, social, and environmental impacts of an orga-

nization, LEED primarily focuses on environmental and

health-related impacts of buildings, though it is also

intended to positively influence social and economic

components of sustainability. The majority of the LEED

environmental components are included within the

GRI framework.

Until recently, GRI has also been more focused on

transparency as a core principle. However, with the

recent LEED v4 updates by the USGBC, LEED has been

adjusted to encourage more transparency on building

performance, which is in line with the philosophy of

GRI.

Another key comparison is whether the frameworks

are voluntary or mandatory. GRI is largely voluntary,

though efforts are currently underway for mandatory

reporting. 8

LEED is designed to be voluntary; however, along with

other green building rating systems, LEED is now re-

quired by many local, state, and federal policies for

government-owned buildings and mandated or incen-

tivized for private sector buildings in some jurisdic-

tions.

8 For BSRs perspectives on mandatory reporting efforts, see Chhavi Ghuliani, Answering

the Call for Mandatory Sustainability Reporting, BSR Insights, April 5, 2011, http://www.

bsr.org/en/our-insights/bsr-insight-article/answering-the-call-for-mandatory-sustainability-

reporting

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The table below compares the GRI Guidelines with two LEED rating systems: LEED Building Design + Construc-

tion (LEED BD+C) and LEED Existing Buildings: Operations & Maintenance (LEED EB: O&M).

TABLE 1: GRI and LEED Comparison

LEED BUILDING DESIGN & CONSTRUCTION (V4)

LEED OPERATIONS &

MAINTENANCE (V4)

GRI G4

SCALE Building Design & Construction

Building Operations Organization-wide

IMPACT One-Time Project On-Going Tracking & Reporting

On-Going Tracking & Reporting

TIMEFRAME Building Design & Construction

5 - Years Operation Annual, Biennial

SCOPE Environmental Impacts & Human Health

Environmental Impacts & Human Health

Economic, Environmental, Social, and Governance

PROCESS Prerequisites & Optional Credits

Prerequisites & Optional Credits

General Standard Disclosures & Specific Standard Disclosures

(Materiality Assessment, Management Process, and Key Performance Indica-

tors)

ACCOUNTABILITY Third-Party Certification Review

Third-Party Certification Review

Self-Disclosure

Optional External Assurance

RATING METHOD Performance (Point Based)

Performance (Point Based)

Depth & Breadth of Disclosure

STAKEHOLDERS Owner & Developer Design & Construction

Team

Owner Operations and

Maintenance Team Building Occupants

Internal and External Stakeholders

3.1 ORGANIZATIONAL SUSTAINABILITY AND THE BUILT ENVIRONMENT

GRI and LEED are differentiated by their sustainability

impact boundaries. GRI focuses on organizational sus-

tainability from managerial, operational, and strategic

perspectives. It was developed to address sustainabil-

ity through the understanding and management of the

TBL impacts related to all aspects of an organizations

operations, including labor practices, supply chain,

marketing, financial practices, human rights, and prod-

uct responsibility.

LEED addresses how the built environment build-

ings, campuses, communities, hardscapes, and land-

scapesimpacts humans and the natural environ-

ment. It was created to be a system that defines and

measures the performance of buildings and, with the

exception of LEED ND, primarily the vertical built envi-

ronment. LEED and other green building practices are

often included within organizational policies, guidance,

and sustainability management systems. They are also

included within GRI-based reporting systems since a

considerable portion of an organizations impacts are

in its built environment.

3.2 REPORTING AND CERTIFICATION

GRI provides reporting guidelines and resources for or-

ganizations to produce sustainability reports with cred-

ible content and quality. 9 GRI sustainability reporting

requires the identification, tracking, management, and

coverage of various sustainability impacts with related

disclosures and indicators. GRI reporting does not re-

quire third-party certification, checklist,10 document

submittal, or related fees. 11

Reports can be labeled as GRI sustainability reports as

long as they follow the GRI Guidelines and contain cer-

tain features, including a determination of reporting

level, a statement from the most senior official in an

organization, a GRI Content Index, and other general

and specific disclosure requirements. 12

Organizations produce reports according to defined

GRI reporting principles thus ensuring report qual-

ity and content. Reports are not audited by the GRI,

and third-party verification and review is not required;

however, organizations do have the opportunity to

have their reports externally assured, which includes a

review of the report and the verification of data.

9 Sustainability reports are also commonly referred to as corporate social respon-

sibility (or CSR) reports or triple bottom line reports (TBL); 10 See GRI Content

Index and Checklist:https://www.globalreporting.org/reporting/reporting-support/

reporting-resources/content-index-and-checklist/Pages/default.aspx; 11 Costs and

fees associated with consutants and third-party external assurance of a GRI report;

12 Reports include a GRI Content Index that allows readers to determine where GRI

content, management disclosure, and indicators are located in the report and in other

referenced data resources.


"there are nearly 60,000 LEED green building projects across the globe, spanning 10.6 billion square feet."

Global, Regional, and Local Impact of LEED

Source: LEED in Motion report series: Places and Policies, USGBC, http://www.usgbc.org/

If an organization seeks external assurance, then a fi-

nal statement from the assurance provider is included

in the sustainability report.

LEED certification begins with choosing the most ap-

propriate LEED rating system for the project. 13 Once

a rating system is selected, the project must be reg-

istered with the GBCI. Project registration enables

the project team to manage the certification process

through the LEED Online platform.

Throughout the design, construction, and post-con-

struction project phases, LEED requires project teams

to create and compile supporting documentation to

verify compliance with certification requirements.

Project teams proceed through the LEED submittal

process and apply for final certification once design

and construction is completed (in the case of new con-

struction projects) or a period of performance is com-

pleted (existing building projects) and once all docu-

mentation is completed.

A key difference between GRI and LEED is that LEED

requires third-party certification to support project

credibility and provide assurance that LEED practices

are integrated into the design and construction or op-

erations of each project. LEED certification is achieved

once prescribed sustainability practices have been

demonstrated to be integrated into the buildings de-

sign or performance. The cost of LEED certification in-

cludes a flat fee that is required when the project is

registered and a certification review fee based on the

projects rating system and size. Additional fees that

may apply to some projects include appeals, additional

reviews, Credit Interpretation Rulings, and LEED Inter-

pretations.

13 See Primary Steps of LEED Certification. http://www.usgbc.org/leed/certification;

14 Previous GRI G3 Guidelines consisted of application levels A, B, and C. Application

levels were discontinued with the creation of GRI G4, and now reports are classified as In

Accordance.


3.2 REPORTING OPTIONS AND CERTIFICATION LEVELS

GRI Reports using the new GRI G4 Guidelines are

classified In Accordance with GRI at either the

Core option or Comprehensive option. 14

The Core option includes the essential compo-

nents of a sustainability report and communicates

the context in which the reporting organization

has identified material impacts, mitigation efforts,

and performance for at least one performance in-

dicator- for each selected material Aspect.

In contrast, the Comprehensive option builds on

the basic core requirements while expanding the

scope of the report through additional disclosures

on strategy and analysis, governance, and ethics

and integrity. The comprehensive option also re-

quires more extensive communication on sustain-

ability performance by including the reporting of

all indicators related to an identified Material As-

pect.

LEED projects can be certified at one of four lev-

els of certification: Certified, Silver, Gold, or Plati-

num.

Projects achieve certification by meeting all re-

quired prerequisites and the minimum amount

of credits, which depends on the level of certifi-

cation sought. Once a project achieves the credit

level threshold for a certification level, the proj-

ect is submitted to the GBCI via their LEED Online

platform. Once the GBCI reviews and verifies the

prerequisites and credits, the project is awarded

a certification level. The project owner can then

order a LEED plaque that indicates the project is

LEED-certified.

3.3 SCOPE AND BOUNDARY

The intention of both the GRI and LEED is to accelerate

the transformation of global systems toward greater

environmental, economic, and social sustainability.

While both frameworks are designed to have long-term

impacts on sustainability, as a reporting mechanism,

GRI promotes sustainability transformation through

organizational accountability and transparency as it re-

lates to TBL impacts and performance.

GRI requires each reporting organization to create a vi-

sion of sustainability specific to its operations and to

continually improve its performance on material im-

pacts over time.

GRI reporting encompasses the entirety of organiza-

tional operations and influence, has longer term man-

agement requirements, and occurs over recurrent

reporting periods. GRI-based reporting organizations

determine the reporting period for which they plan to

publish, although it is typically annually or every two

years and aligned to a fiscal or calendar year. It requires

the integration of sustainability into organizational and

financial management systems, active management

over time, and continuous data collection and perfor-

mance reviews.

Similar to the attention required for the ongoing man-

agement of financial and operational concerns, man-

agement attention is required for GRI-based reporting

throughout the reporting cycle and after sustainability

management and reporting systems are put into place.

Constant monitoring and assessment is a core feature

of sustainability reporting. Furthermore, the materi-

ality assessment conducted by organizations on the

front end of the reporting process serves to catalyze

the periodic expansion of initiatives aimed at mitigat-

ing impacts.

LEED requires improved sustainability performance

that is specifically designed for the built environment

and primarily focuses on environmental impacts. As a

result, it may or may not directly inform or influence

the overall sustainability vision of an organization.15

The activities of LEED projects are based on a pre-

scribed scope of work, one mainly addressed during

the design and construction phases of projects. During

these phases, building and management systems are

designed and established so that they affect the life-

cycle impacts of a project with the view of achieving

continuous green building performance. 16 Once the

LEED design, construction, and certification phases are

complete, direct management and ownership atten-

tion specific to LEED requirements may dramatically

decrease.

Several new LEED requirements focus on more con-

tinuous management and performance. For instance,

LEED 2009 projects require a certain degree of perfor-

mance tracking over time, as a project team must com-

mit to collecting and sharing whole-building energy

and water usage data for at least 5 years after project

completion, even if the building changes ownership.

In addition, LEED v4 addresses GRI reporting under its

Materials and Resources category, thereby encourag-

ing the use of materials that are produced by compa-

nies that disclose the impacts of their products and

operations through GRI or other CSR/sustainability re-

porting. Finally, the LEED EBOM rating system requires

ongoing management through the development of

policies and management systems and the tracking of

data over a designated performance period.

15 LEED also addresses certain social and economic impacts through various credits (e.g.,

IEQ [or Indoor Environmental Quality] category) and accounts for project life-cycle im-

pacts, such as the LEED EBOM rating system; 16 See LEED Volume Program: Overview and

Process. http://www.usgbc.org/resources/leed-volume-program-overview-and-process



Defining Content: GRI report content is based on disclosures (GSDs and SSDs), while LEED project com-

ponents are defined based on required prerequisites and credits. GRI disclosures describe organizational

sustainability performance, while LEED credits are prescriptive technical requirements that must be

fulfilled to ensure a project is designed in a sustainable manner. For example, GRI includes disclosures

on annual water consumption and waste generation, while LEED credits require annual waste audits

and efficiency of water operations. Fulfilling certain LEED credit requirements can potentially assist GRI

performance and guide report content.

3.4 LEVELS OF ORGANIZATION

GRI and LEED both include levels of organization that

are used to address sustainability relative to each

frameworks design. As explained in section 2.1, GRIs

G4 report content is comprised of General Standard

Disclosures (GSDs) or Specific Standard Disclosures

(SSDs). 17

GSDs include higher level organizational information in

areas such as report and organizational profile, strat-

egy, material Aspects and boundaries, stakeholder

engagement, governance, ethics and integrity, and

commitments to external initiatives. In contrast, SSDs

disclose an organizations performance on various As-

pects of sustainability and include Disclosure on Man-

agement Approaches (DMA) and Indicators.

DMAs are used for GRI material Aspects. They describe

an organizations approach to managing and measur-

ing impacts. Indicators are organized by categories,

subcategories, and Aspects (or material topics).

There are three G4 categories: Economic, Environmen-

tal, and Social. The Social category is further divided

into four subcategories: Labor, Human Rights, Society,

and Product Responsibility. Categories and subcatego-

ries include Aspects, or material topics, specific to that

category.

All Aspects are then assigned various DMAs and indi-

cators that can be included in GRI reports. Reporters

are not required to report on all Aspects; rather, they

select and report only on Aspects and indicators that

are most relevant to their business or industry and are

of interest to their stakeholders. GRI report content is

primarily organized at the Aspect level (see appendix

A, GRI Categories and Aspects).

LEED rating systems are organized and based on LEED

categories (see section 2.2). The components of LEED

categories are designed to mitigate the impacts of

building projects on the environment and human

health through prescriptive requirements for design,

construction, and operations.

Categories include requirements for areas, such as site

selection, alternative transportation methods, pollu-

tion, local purchasing, biodiversity, energy and water

efficiency, use of materials and resources, community

connectivity, health and occupant comfort. Each cat-

egory is further broken down into prerequisites and

credits (see appendix B, LEED v4 for BD&C: New Con-

struction and Major Renovation Checklist).

17 See section 3.4 and definitions in the glossary


3.5 FRAMEWORKS CONTENT, STRAT-EGY, AND QUALIFICATIONS

Both GRI and LEED frameworks include elements that

guide content, strategy, and qualifications. For in-

stance, GRI defines disclosure requirements to be in

accordance with the GRI Guidelines in addition to

defining principles that encourage transparency and

the quality of report content.

To qualify as a GRI report, a report must meet the re-

quirements of the core option and include necessary

GSDs and SSDs, as defined by the GRI Guidelines and

associated reporting processes.

As shown below, GRI reporting principles are divided

into two groups: Principles for Defining Report Content

and Principles for Defining Report Quality.

In contrast, LEED defines Minimum Program Require-

ments (MPRs) that represent core characteristics that

a project must possess to qualify for certification.

MPRs require projects to comply with environmental

laws, be complete and permanent buildings, use a

reasonable site boundary, abide by floor area require-

ments and occupancy rates, share energy and water

data, and have an acceptable building-to-site area ra-

tio.

In addition to the MPRs, each project must satisfy

the prerequisites as specified by LEED rating systems

checklist to achieve certification


TABLE 2: GRI Reporting Principles

Principles for Defining GRI Report Content Principles for Defining GRI Report Quality

Stakeholder inclusiveness Sustainability context Materiality Completeness

Balance Comparability Accuracy Timeliness Clarity Reliability

3.6 SUPPLEMENTS TO THE GRI AND LEED FRAMEWORKS

Both frameworks began by providing general guidance

for organizations and buildings; however, they have

evolved to include more industry or project-specific

frameworks to meet the needs of the market.

GRI has expanded to include ten sector supplements

(e.g., airport operators, financial services, event orga-

nizers, construction, and real estate), with more sup-

plements in the pilot stage (automotive, logistics and

transportation, public agency, telecommunications,

and apparel and footwear).

Similarly, LEED started with a single rating system but

has expanded to include ten rating systems (see sec-

tion 2.2) that apply to various operations and project

types.


04 GRI and LEED Synergies

Organizations that have achieved LEED certification on

building projects already have an established founda-

tion for defining, tracking, and managing quantified

environmental sustainability performance that can be

disclosed in a GRI report.

While LEED certification does not require the same

level of integration within the organizational system, it

can support sustainability management and improved

performance over time if sustainability is included in

the buildings overall green building policy for capital

improvements and building operations.

The use of GRI reporting principles in conjunction

with LEED-certified projects allows for ongoing

monitoring and assessment of building projects that

help maintain and achieve greater performance in sus-

tainability.

LEED creates prescribed actions for improved sustain-

ability performance through the built environment,

whereas the GRI Guidelines help track and manage the

performance of these actions over time. Integrating

the frameworks provides a more efficient approach to

managing organizational resources.

To fully leverage the value of these frameworks, us-

ers of GRI and LEED can overlay their efforts with an

explicit sustainability vision, using the respective tools

to increase performance and move toward goals that

explicitly reference sustainability.


Green building design and management has a crucial role in the overall sustainability performance of an organi-

zation. The integration of GRI and LEED results in a more comprehensive approach for addressing organizational

sustainability in conjunction with an organizations built environment.

"Green Building Performance Disclosure will continue as a major trend, highlighted by disclosure requirements

enacted in 2013 by more than 30 major cities around the country, laws that require commercial building owners

to disclose actual green building performance. Yudelson says he expects this trend to spread rapidly as the easiest

way to monitor reductions in carbon emissions from commercial and governmental buildings."

Trend: Green Building Performance Disclosures

Source:Yudelson Associates, Building Design + Construction: Places and Policies, http://www.bdcnetwork.com/10-green-building-trends-2014


4.1 AREAS OF SYNERGY

Below are some areas identified for possible synergies and the integration points between the GRI and LEED.

Many of the identified areas were compiled based on GRI reports listed in section 4.2. The list provides examples,

but is not intended to be all encompassing

TABLE 3: Synergies of GRI and LEED Coordination

organizational

strength

Engagement and

Transparency

Environmental

impacts

Economic

impacts

social

impacts

- Awards and recogni-

tion

- Business case devel-

opment

- Development of sus-

tainability monitoring systems and databases

- Link to disclosure

of management ap-

proaches

- Marketing, public

relations, and branding

- Operations and

strategies

- Policies and gover-

nance

- Quantified metrics

and indicators with

benchmarks

- Verified sustainability

initiatives

- Published sustain-

ability commitment

and goals

- Shared lessons and

transparency

- Stakeholder engage-

ment

- Integrated project

teams

- Carbon emissions

through facilities and

transportation initia-

tives

- Environmental reme-

diation

- Energy

- Product/service

design and impact

- Purchasing and pro-

curement

- Storm water manage-

ment

- Supply chain

- Waste and materials

- Water

- Biodiversity

- Investing in and

financing sustainability

through job creation

- Purchasing policies

- Sustainability infra-

structure development

- Employee education

and development

- Employee health and

wellness

- Green building/sus-

tainability education

and awareness

- LEED affordable hous-

ing and community

impact

- Occupant health


4.2 EXPANDING TO GRI FROM LEED

An organization that has completed a LEED project and

wishes to pursue organization wide sustainability ini-

tiatives may choose to use GRI as a framework to set

its strategy, engage and manage its stakeholders, and

improve its sustainability performance.

While completing a GRI report is different than com-

pleting a LEED project and these require two separate

efforts, some of the work required by a LEED project

overlaps with GRI and, if used effectively, can create

greater efficiencies for the organization. For example,

GRI project teams can utilize the LEED environmental

indicators that have already been implemented for the

organizations LEED building(s) in their GRI report. GRI

teams will still need to identify additional indicators re-

lating to social, governance, and economic impacts of

the organization as a whole.

This will require organizational sustainability visioning,

planning and preparation, stakeholder engagement,

material Aspect identification, impact metrics and indi-

cator definition, performance monitoring, and report

generation.

GRI reporting also requires a focus on organizational

culture, management systems, and communication

strategy, which is beyond the boundary prescribed for

a LEED project.

4.3 EXPANDING TO LEED FROM GRI

Organizations that have already produced a GRI re-

port and wish to pursue a LEED project must proceed

through the LEED application and submittal processes.

While LEED projects require some project-specific de-

liverables and planning processes that are outside of

the GRI Guidelines, the LEED team can apply the man-

agement system that has already been established

through the GRI process to inform the design, con-

struction, and ongoing operational strategies for the

LEED project.

In addition, some overlap may be found between LEED

and GRI team members, which could increase efficien-

cies; however, since LEED is focused on the built envi-

ronment, additional team members are needed (e.g.,

architecture, engineering, interior design, construc-

tion, and commissioning).

Bank of America

BNY Mellon International

CBRE

CH2M HILL

CA Technologies

FedEx

HCP, Inc.

Intel Corporation

Johnson Controls

Kohls Corporation

Prologis

Starbucks Coffee Company

Toyota Motor Corporation North America

Thomas Properties Group (Parkway Properties)

Verizon Communications.

18 List provided by Marc Heisterkamp of USGBC.

Selected GRI Reports Referencing LEED 18: The following organizations use LEED certification as a key component in addressing their environmental sus-

tainability impacts through their operations and facilities. They also use this information to help generate content for their GRI reports.

The table below illustrates GRIs G4 framework compared across one of the LEED checklists LEED NC 2012 (v4).

It provides practitioners and GRI or LEED project team members with a tool that can help determine alignment and

direct connections between GRI disclosures/indicators and LEED credits/prerequisites.

GRI-LEED summary linkage table


For access to more detailed tables and additional tools that refer-

ence the GRI G3.1, G4, and other LEED checklists, please visit:

http://www.isosgroup.com/research/GRI-LEED

WWW.FLEXIBLEMAGAZIN.COM | FLEXIBLE MAGAZIN | JANUARY 2014 ISOS Group 21 http://www.isosgroup.com/research/GRI-LEED

Full versions of LEED checklists and GRI guidelines can be found on the web pages shown below:

- LEED Checklists http://www.usgbc.org/leed#certification -GRI Guidelines https://www.globalreporting.org/reporting/g4/Pages/default.aspx.


05 Resources & GlossaryThis section includes definitions, references, and links to resources on key terms and

concepts and organizations referenced throughout this document.

5.1 RESOURCES

ASHRAE: Web Link: www.ashrae.org

CDP: Web Link: www.cdp.net/

Chartered Institution of Building Services Engineers

(CIBSE): Web Link: www.cibse.org

Illuminating Engineering Society of North America

(IESNA): Web Link: http://www.ies.org/

Integrated Reporting (IIRC): Web Link: http://www.

theiirc.org/

International Organization for Standardization

(ISO): ISO 26000: Web Link: http://www.iso.org/iso/

home/standards/iso26000.htm

International Organization for Standardization

(ISO): ISO 14000: Web Link: http://www.iso.org/iso/

home/standards/management-standards/iso14000.htm

Organization for Economic Cooperation and Devel-

opment (OECD): Web Link: http://www.oecd.org

UN Global Compact: Web Link: http://www.unglobal-

compact.org/

5.2 GENERAL TERMS

Stakeholder: Entities or individuals who may be

affected by an organization's activities, products, or

services; and whose actions may affect the ability

of the organization to successfully implement its

strategies and achieve its objectives. This includes

entities or individuals whose rights under law

or international conventions provide them with

legitimate claims via the organization. Stakeholders

can include those who are invested in the organi-

zation (such as employees, shareholders, suppli-

ers), as well as those who have other relationships

to the organization (such as vulnerable groups

within local communities, civil society).

Sustainability Report: A report created by com-

panies and organizations that reveals economic,

environmental, social and governance performance

information. It can also be referred to as Corporate

Social Responsibility Report (CSR), Environmental

Social Governance (ESG) .

Triple Bottom Line (TBL): A concept that expands

the traditional use of bottom line of being

primarily financially focused to that of also includ-

ing societal and environmental impacts. TBL is also

referred to as People, Planet, Profit.



GRI-EICC Comparison5.3 LEED TERMS

Appeals: Following a LEED review, project teams can

appeal decisions made by the GBCI that approve or

deny certain elements of projects related to LEED

prerequisites, credits, and/or points.

Web Link: http://www.gbci.org/main-nav/building-cer-

tification/certification-guide/leed-for-new-construction/

application-review/appeal.aspx

Cost of LEED: Fees paid to USGBC/GBCI to achieve

LEED certification. Fees are split into registration and

certification fees. Registration includes a flat fee paid

at the time of registration (rates are based on the

date of registration). The certification fee is based

on a project's rating system and size; it is calculated

and paid when the project team submits documen-

tation for review via the LEED Online platform. The

fees for either the standard or split review cover

both the preliminary and final reviews.

Web Link: http://www.usgbc.org/leed/certification/fees/

overview

Credit Interpretation Rulings (CIRs): Allows project

teams to obtain technical guidance on how LEED

requirements, including Minimum Program Require-

ments (MPR), prerequisites, and credits, pertain to

their projects. Sometimes referred to as Credit Inter-

pretation Requests or CIR Requests.

Web Link: http://www.gbci.org/Certification/Resources/cirs.

aspx

Green Building Certification Institute (GBCI):

Established in 2008 to administer certifications

and professional designations within the frame-

work of the U.S. Green Building Councils LEED

Green Building Rating Systems. It is a third-party

organization that provides independent oversight

of professional credentialing and project certi-

fication programs related to green building.

Web Link: http://www.gbci.org/org-nav/about-gbci/about-

gbci.aspx

LEED: See Leadership in Energy and Environmental

Design (LEED).

LEED 2009: The version of LEED that preceded LEED

v4.

LEED Accredited Professionals (LEED AP): Individuals

that have earned accreditation through USGBC that

affirms advanced knowledge in green building and

expertise in a particular LEED rating system.

Web Link: http://www.usgbc.org/leedap

LEED Credits: Consists of one or more LEED points

for different areas within the LEED checklist. LEED

projects achieve certification by meeting a minimum

amount of LEED points, which depends on the level of

certification sought.

LEED EBOM: A LEED rating system that encour-

ages owners and operators of existing build-

ings to implement sustainable practices and

reduce the environmental impacts of their build-

ings, while addressing the major aspects of

ongoing building operations.

Web Link: http://www.usgbc.org/ebom

LEED Interpretations: Precedent-setting rulings that

may impact the way the LEED rating systems are

implemented across multiple projects.

Web Link: http://www.usgbc.org/Docs/Archive/General/

Docs8858.pdf

LEED Online: The primary resource for proj-

ect teams to manage the LEED documentation,

submittal, and certification process.

Web Link: http://www.gbci.org/main-nav/building-certifica-

tion/leed-online/about-leed-online.aspx



LEED Prerequisites: The minimum or baseline re-

quirements that each project must meet in order to

earn LEED certification.

LEED Rating System: LEED has various rating sys-

tems that are geared towards the unique needs

of a project or building type.

Web Link: http://www.usgbc.org/leed/rating-systems

LEED Submittal Process: LEED project teams submit

supporting documentation to the GBCI for review to

earn LEED certification. The process varies depending

on the rating system but typically includes a pre-

liminary review and final review.

Web Link: http://www.usgbc.org/leed/certification/submit/

design-construction (LEED Design & Construction Example)

LEED v4: LEED Version 4.

Web Link: http://www.usgbc.org/v4

Level of Certification (LEED): LEED has four cer-

tification levels that can be achieved based on

a point system: (1) Certified (4049 points), (2)

Silver (5059 points), (3) Gold (6079 points),

and (4) Platinum (80+ points).

Web Link: http://www.usgbc.org/articles/about-leed

Leadership in Energy and Environmental Design

(LEED): A green building tool and certification

system created by the US Green Building Council

that addresses the entire building lifecycle. Build-

ing projects satisfy prerequisites and earn points to

achieve different levels of certification.

Web Link: http://www.usgbc.org/leed

Minimum Program Requirements (MPR): The mini-

mum requirements that a LEED project must have in

order to be eligible for LEED Certification.

Web Link: http://www.usgbc.org/Docs/Archive/General/

Docs6715.pdf

US Green Building Council (USGBC): Cre-

ated the LEED green building program, which

includes a nationwide network of chapters

and affiliates. USGBC is an advocate for green

building education and policy.

Web Link: http://www.usgbc.org/

5.4 GRI TERMS

Accuracy: A GRI reporting principle that states that

a GRI report should include information that is suf-

ficiently accurate and detailed for stakeholders to

assess the organization's performance.

Web Link: https://www.globalreporting.org/resourcelibrary/

GRIG4-Part1-Reporting-Principles-and-Standard-Disclosures.

pdf

Aspect: A term used in the GRI Guidelines that refers

to a list of material topics covered by these guidelines.



pdf

Balance: A GRI reporting principle that states that

a GRI report should reflect positive and negative

aspects of the organization's performance to create a

reasonable assessment of overall performance.



pdf

Clarity: A GRI reporting principle stating that, when

producing a GRI report, the reporting organization

should make information available in a manner that is

understandable and accessible to stakeholders using

the report.



pdf



Completeness: A GRI reporting principle stating that

a GRI report should include coverage of material

Aspects and their boundaries, sufficient to reflect sig-

nificant economic, environmental, and social impacts,

and to enable stakeholders to assess the organiza-

tion's performance for the reporting period.



pdf

Comparability: A GRI reporting principle stating that,

when developing a GRI report, the reporting organiza-

tion should select, compile, and report information

consistently. The reported information should be

presented in a manner that enables stakeholders to

analyze changes in the organization's performance

over time, and that could support analysis relative to

other organizations.



pdf

Comprehensive Option: A GRI In Accordance op-

tion that builds on the basic core In Accordance

requirements while expanding the scope of the

report through additional disclosures on strategy and

analysis, governance, and ethics, and integrity. It also

requires more extensive communication on sustain-

ability performance by requiring the reporting of all

indicators related to an identified material aspect.



pdf

Content Index: A tool in GRI based reports that enables

readers to gain a quick overview of the report and en-

sures easy navigation across all GRI indicators.

Core Option: A GRI In Accordance option that con-

tains the essential components of a sustainability

report and communicates the context in which the

reporting organization identified material impacts,

mitigation efforts, and performance for at least one

performance indicator for each selected material as-

pect.

Disclosure: A synopsis of an organizations impact on

the environment, society and the economy, whether

positive, or negative.

Disclosures on Management Approach (DMA):

Designed to provide sustainability report users with

information on the implementation of organizational

strategy and provide context for reported indicators

and performance trends.

Web Link: https://www.globalreporting.org/reporting/g4/

g4-developments/g4-working-groups/Pages/Disclosure-on-

Management-Approach.aspx

Externally Assured or External Assurance: GRI reports

can be externally assured by pursuing third-party ex-

ternal assurance of report content and quality. This

helps protect the interest of stakeholders and provides

a level of comfort to key decision makers so they know

the information they are using for business decisions

is reliable and in full compliance with the relevant re-

porting frameworks.

Web Link: http://isosgroup.com/external-assurance/

General Standard Disclosures (GSD): A description of

the organization and reporting process. Disclosures are

applicable to all organizations preparing sustainabil-

ity reports. Depending on the organization's choice of

In Accordance option, the organization has to iden-

tify the required GSDs to be reported.



pdf



Global Reporting Initiative (GRI): A global nonprofit

organization that develops and publishes guidelines

for reporting on economic, environmental, social, and

governance performance (i.e., sustainability perfor-

mance).

Web Link: https://www.globalreporting.org/

GRI Aspects: Activities and policies of the reporting

organization that reflect the organizations significant

economic, environmental and social impacts or play an

important role in stakeholder decision making.

GRI Categories: Reports consist of three main disclo-

sure groupings namely Economic, Environmental

and Social.

GRI G3 and GRI 3.1: Sustainability reporting frame-

works preceding the G4 Guidelines. For more informa-

tion or to download these guidelines:

Web Link: https://www.globalreporting.org/reporting/

G3andG3-1/Pages/default.aspx

GRI G4: The newest version of the Global Reporting

Initiative Reporting Framework, released in May 2013.

It was designed to help reporters prepare sustainabil-

ity reports with a focus on materiality, or in other

words, the organizations most critical sustainability-

related issues. For more information on the G4:


Pages/default.aspx

To download the Implementation Manual and/or the

Reporting Principles and Standard Disclosures Guide:


Pages/default.aspx

GRI Indicators: Included in GRI reports to provide

information on the economic, environmental, and

social performance or impacts of an organization. Also

referred to as performance indicators, key perfor-

mance indicators, or KPIs.



pdf.

Impact(s): A term used in the GRI Guidelines, that un-

less otherwise stated, refers to significant economic,

environmental, and social impacts that are positive,

negative, actual, potential, direct, indirect short term,

long term, intended, or unintended. https://www.glo-

balreporting.org/resourcelibrary/GRIG4-Part1-Report-

ing-Principles-and-Standard-Disclosures.pdf

GRI Sustainability Reporting Guidelines: Provides

reporting principles, standard disclosures, and an

implementation manual for the preparation of sus-

tainability reports by organizations, regardless of their

size, sector, or location.


Pages/default.aspx

Impact(s): A term used in the GRI Guidelines, that un-

less otherwise stated, refers to significant economic,

environmental, and social impacts that are positive,

negative, actual, potential, direct, indirect short term,

long term, intended, or unintended.



pdf

Implementation Manual: Part 2 of the GRI G4

Guidelines. Provides examples on how to apply GRI

reporting principles, how to prepare the reporting

information to be disclosed, and how to interpret the

various concepts in the GRI Guidelines. References to

other sources, a glossary and general reporting notes

are also included. Organizations should consult the

implementation manual when preparing a sustainabil-

ity report.




In Accordance: A term stating that a sustainability

report is In Accordance with GRI, and it meets the

requirements of the Core or Comprehensive options

in the GRI G4 Guidelines.



pdf

Indicator: Provides information on the eco-

nomic, environmental, and social performance

or impacts of an organization related to its ma-

terial Aspects. Each aspect in the GRI Guide-

lines includes a set of defined indicators.



pdf

Linkage Documents: GRIs guidance on how to use the

GRI Sustainability Reporting Framework in combina-

tion with other reporting standards.

Web Link: https://www.globalreporting.org/reporting/

reporting-support/reporting-resources/linkage-documents/

Pages/default.aspx

Material Aspect(s): Aspects defined by the GRI that

reflect an organizations significant economic, environ-

mental and social impacts; or substantively influ-

ence the assessments and decisions of stakeholders.



pdf

Materiality: A GRI reporting principle that states that

a GRI report should cover aspects that 1) reflect the

organization's significant economic, environmental,

and social Impacts or 2) substantively influence the

assessments and decisions of stakeholders.



pdf

Principles for Defining Report Content: Defines the

process that should be used to identify the content

that a GRI report should cover by considering the

organization's activities, impacts, and the substantive

expectations and interests of its stakeholders. Prin-

ciples include stakeholder inclusiveness, sustainability

context, materiality, and completeness.



pdf

Principles for Defining Report Quality: Guides choices

to ensure the quality of information in sustainability

reports. Principles include balance, comparability, ac-

curacy, timeliness, clarity, and reliability.



pdf

Reliability: A GRI reporting principle that states that,

when producing a GRI report, the reporting organi-

zation should gather, record, compile, analyze, and

disclose information and processes used in the prepa-

ration of a report in a way that they can be subject

to examination and that establishes the quality and

materiality of the information.



pdf

Reporting Principles: Defined by GRI to achieve trans-

parency in sustainability reporting and are designed

to be applied by all organizations when preparing a

sustainability report. The Principles are divided into

two groups: 1) Principles for Defining Report Content,

and 2) Principles for Defining Report Quality.



pdf



Reporting Principles and Standard Disclosures:

Part 1 of the GRI G4 Guidelines. Contains reporting

principles, standard disclosures, and the criteria to be

applied by an organization to prepare its sustainability

report In Accordance with the Guidelines. Defini-

tions of key terms are also included.



pdf

Sector Supplement: GRI sector-specific reporting

guidance that includes versions of the GRI Guidelines

tailored for various sectors.

Web Link: https://www.globalreporting.org/REPORTING/

SECTOR-GUIDANCE/Pages/default.aspx

Specific Standard Disclosure (SSD): Information on

the organization's management and performance

related to material Aspects.



pdf

Stakeholder Inclusiveness: A GRI reporting principle

stating that, when producing a GRI report, the report-

ing organization should identify an organizations

stakeholders, and explain how it has responded to

their reasonable expectations and interests.



pdf

Standard Disclosure: Disclosures included in GRI re-

ports that communicate an organizations sustain-

ability impacts, strategy, management, and approach.

There are two different types of GRI Standard Disclo-

sures: General Standard Disclosures and Specific Stan-

dard Disclosures.

Sustainability Context: A GRI reporting principle that

states that a GRI report should present an organiza-

tion's performance in the wider context of sustainabil-

ity.



pdf

Timeliness: A GRI reporting principle that states that,

when producing a GRI report, the reporting organiza-

tion should report on a regular schedule so that infor-

mation is available in time for stakeholders to make

informed decisions.



About ISOS Group

ISOS Group is a leading sustainability services agency with big project experience that blends a passion for sustainability reporting with clients who make a difference. We specialize in GRI, GRESB and CDP sustainability reporting, external assur-ance of CSR reports and verification of greenhouse gas (GHG) emissions and climate data.

ISOS Group is a Global Reporting Initiative (GRI) Certified Training Partner and a CDP Silver Education and Training Partner in the U.S.

Website: www.isosgroup.com

Publication D

ate: July, 2014

About Susty Pacfic

Susty Pacific is a Hawaii-based firm specializing in responsible business and sustainability consulting.

Susty Pacific's expertise and knowledge combine business competency with sustainability to develop tangible solutions that address the reality of business needs. We strive to create opportunities for our clients to improve business and sus-tainability performance.

Website: www.sustypacific.com/

Linking Up LEED v4 With GRI G4 2014

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