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CHALLENGES IN TRANSITION FROM G3/G3.1 TO G4

ETHICS AND INTEGRITY

Introduction                                                                     

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Ethics and integrity standard disclosure were not a part of G3 guidelines and they have been introduced for the first time in G4. In G4 the standard disclosure on ethics and integrity is frame worked in G4 – 56 ‘in accordance’ – core and G4-56, G4-57 and G4-58 ‘in accordance’ – comprehensive. The standard disclosure on ethics and integrity as per the GRI G4 provides an outline of:

G4-56 – The organization’s values, principles, standards and norms

G4-57 – Report on internal and external mechanisms for seeking advice on ethical and lawful behaviour

G4-58 – Internal and external mechanisms for reporting concerns about unethical or unlawful behaviour and matters of integrity.

(This blog is a part of ABRC Series of blogs to reflect the Challenges of Transition from G3/G3.1 to G4 for Sustainability Practitioners and Managers)

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