Event Organizers Sector Supplement - Global Reporting Initiative

Performance Indicators, ensuring that sustainability reports
cover key sectoral concerns.
Stakeholder
Stakeholders are defined broadly as those groups or
individuals: (a) that can reasonably be expected to be
significantly affected by the organization’s activities,
products, and/or services; or (b) whose actions can
reasonably be expected to affect the ability of the
organization to successfully implement its strategies and
achieve its objectives.
Standard Disclosures
The Guidelines present topics and information for
reporting that are material to most organizations and
of interest to most stakeholders. These are captured in
three types of Standard Disclosures:
Unitary Board
Refers to a board structure that has only one governing
body responsible for the organization.
Upstream
The term ‘upstream entities’ is based on the concept of
a production chain that extends from the extraction of
raw materials to the use of a good or service by an enduser.
‘Upstream’ refers to those organizations that play
a role in the supply chain of the reporting organization
or, more generally, play a role in an earlier step in the
production chain than the organization itself.
For definitions of words or concepts contained directly in
the wording of the Indicators, see the Indicator Protocols.
• Strategy and Profile Disclosures set the overall
context for reporting and for understanding
organizational performance, such as its strategy,
profile, governance, and management approach;
• Disclosures on Management Approach cover how
an organization addresses a given set of topics
in order to provide context for understanding
performance in a specific area.
• Performance Indicators that elicit comparable
information on the economic, environmental, and
social performance of the organization
Sustainability Report
Sustainability reporting is the practice of measuring,
disclosing, and being accountable for organizational
performance while working towards the goal of
sustainable development. A sustainability report
provides a balanced and reasonable representation
of the sustainability performance of the reporting
organization, including both positive and negative
contributions.
Indicator Protocol
An Indicator Protocol provides definitions,
compilation guidance, and other information to
assist report preparers, and to ensure consistency in
the interpretation of the Performance Indicators. An
Indicator Protocol exists for each of the Performance
Indicators contained in the Guidelines.
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