The United Nations Global Compact (GC) and Global Reporting Initiative (GRI) are both voluntary initiatives that play complementary roles in promoting organizational accountability and improved sustainability performance.

This practical guide provides advice and support for linking sustainability reporting under the G3 Guidelines with the preparation of a United Nations Global Compact Communication on Progress (COP). While the GRI G3 Guidelines do not represent the only way of preparing a COP, they do offer globally-recognized reporting guidance that can help produce strong COPs.

Use of the GRI G3 Guidelines can enhance Global Compact participants’ communication with their stakeholders in a number of key ways: 

• The G3 Guidelines address key aspects of the Global Compact by covering the status of implementation and performance for each Global Compact principle.
• GRI’s indicators and disclosures are designed to ensure presentation of a reporter’s performance and achievements in an appropriate and relevant context (strategy and vision, management systems and other context-setting information).
• Aside from content coverage, the G3 Guidelines provide guidance on many relevant decisions related to reporting that enhance the quality of the COP. 
• Usage of the G3 Guidelines provides an incremental approach that allows and encourages companies to increase reporting at their own pace. This is consistent with the concept of continuous improvement upon which the COP is based. 
• Knowledge accumulated in the GRI Guidelines over the last ten years provides a global, multi-stakeholder view on how to assess performance around the same issues covered by the GC principles.