Public reporting on sustainability is now common practice in the private sector among a range of diverse businesses. Reporting on the social, economic and environmental aspects of business activity has increased dramatically in recent years. Issues of reputation, efficiency risk and stakeholder management are fundamentally issues of social, environmental and broader economic origin and impact and have direct links to business profitability. The GRI’s Sustainability Reporting Guidelines have been in use by business globally for more than 4 years. The Guidelines are used by more than 950 organisations as the foundation for their sustainability reports.