gri taxonomy implementation guide (draft)

8/3/2019 GRI Taxonomy Implementation Guide (DRAFT)

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GLOBAL REPORTING INITIATIVE

GRI Taxonomy

Implementation Guide

12/23/2011

Created by

in collaboration with:


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Document info

Date 2011-12-16

Status Concept

Version 0.3Author GRI Taxonomy Project (Paul Hulst, Yaqing Sun)

Versioning info

Number Comment

0.1 Initial version.

Provided for review on structure.

0.2 Content filled in based on the agreed outline.

0.3 First content added

Topics added resulting from the Taxonomy Review Team discussing about the draft

taxonomy.


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Table of contents

1 Copyright and acknowledgements ................................................................................................. 1

1.1 Copyright and trademark notice ............................................................................................. 1

1.2 Acknowledgements ................................................................................................................. 1

2 Introduction .................................................................................................................................... 2

2.1 Goal of the document ............................................................................................................. 2

2.2 Scope ....................................................................................................................................... 3

2.3 Getting started ........................................................................................................................ 4

3 Preparers guide.............................................................................................................................. 5

3.1 Introduction ............................................................................................................................ 5

3.2 Reporting principles ................................................................................................................ 53.3 Choosing an entry point .......................................................................................................... 5

3.4 Content of an entry point in the GRI Taxonomy ..................................................................... 6

3.5 XBRL Data uses context and unit ............................................................................................ 8

3.6 Context .................................................................................................................................... 8

3.7 Units ........................................................................................................................................ 9

3.8 Detailed information about facts .......................................................................................... 10

4 Extenders guide............................................................................................................................ 12

4.1 Extenders guide for reporters.............................................................................................. 12

4.2 Extenders guide for other CSR projects and initiatives ....................................................... 14


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1 Copyright and acknowledgements1.1 Copyright and trademark noticeThis document is copyright-protected by Stichting Global Reporting Initiative (GRI). The reproduction

and distribution of this document for information and/or use in preparing a sustainability report is

permitted without prior permission from GRI. However, neither this document nor any extract from

it may be reproduced, stored, translated, or transferred in any form or by any means (electronic,

mechanical, photocopied, recorded, or otherwise) for any other purpose without prior written

permission from GRI.

Global Reporting Initiative, the Global Reporting Initiative logo, Sustainability Reporting Guidelines,

and GRI are trademarks of the Global Reporting Initiative.

1.2 AcknowledgementsGRI acknowledges the generous support of Deloitte Netherlands, its core partner in this project.

GRI also acknowledges the contributions of the GRI Taxonomy Review Team:

Chairman: Gavin Marais (South Africa), Deloitte South Africa;

Members (in alphabetical order): To be added

GRI thanks Lou Rohman and Austin Matherne from Merrill Corporation for the creation of the

sample instance document.


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2 Introduction2.1 Goal of the documentThe goal of this document is provide guidance to people who use the GRI Taxonomy.

Prior knowledge of XBRL and GRI reporting is required to be able to use this document.

To best understand the content, users of this Implementation Guide should be familiar with XBRL

terminology including taxonomy, table and dimensions and GRI reporting terminology including

materiality, performance indicators, Application Level.

Getting Started (chapter 2.3) lists places to find introductory information on XBRL and GRI reporting.

The Preparers Guide (chapter3) provides guidance for reporters on how to create the XBRL instance

documents containing the sustainability information. It covers the GRI Reporting Principles, which

entry points the taxonomy provides, how contexts are to be created and how data is to be reported.

Guidance is provided to support the process of creating an XBRL instance document and to makesure that reporting information in it will be correctly understood by the users of this information.

The Extenders Guide (chapter4) provides information about how to extend the GRI Taxonomy.

Reporters that wish to report additional indicators (beyond the Indicators provided by the GRI

Guidelines) can extend the taxonomy to capture this information. This section also contains

suggestions for other organizations and initiatives that wish to reuse the concepts and structures

created by GRI for their own purposes.


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2.2 ScopeThe Scope of the Taxonomy includes the GRI G3 Guidelines and the GRI G3.1 Guidelines in English.

The Sustainability Reporting Guidelines are the foundation of GRIs Framework and are now in their

third generation. They feature sustainability disclosures that organizations can adopt flexibly and

incrementally, enabling them to be transparent about their performance in key sustainability areas.

The G3.1 Sustainability Reporting Guidelines are the latest and most complete version of GRIs

guidance. Launched in 2011, G3.1 finalizes the content of the G3 Guidelines released in 2006. G3.1

features expanded guidance on local community impacts, human rights and gender. While G3-based

reports are still accepted, GRI recommends that reporters use G3.1, the most comprehensive

sustainability reporting guidance available today.

Figure 1 Structure of GRI Guidelines

Principles

StandardDisclosures

Content

Boundary

Quality

DisclosureItems

Strategy and Analysis

Organizational Profile

Report parameters

Governance,Commitments and

Engagements

Disclosure on ManagementApproach and PerformanceIndicators

Economic SocialEnvironmental
https://www.globalreporting.org/reporting/latest-guidelines/g3-guidelines/Pages/default.aspxhttps://www.globalreporting.org/resourcelibrary/G3.1-Sustainability-Reporting-Guidelines.pdfhttps://www.globalreporting.org/reporting/latest-guidelines/g3-guidelineshttps://www.globalreporting.org/reporting/latest-guidelines/g3-guidelineshttps://www.globalreporting.org/resourcelibrary/G3.1-Sustainability-Reporting-Guidelines.pdfhttps://www.globalreporting.org/reporting/latest-guidelines/g3-guidelines/Pages/default.aspx


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2.3 Getting started2.3.1 General information on GRI GuidelinesVisitGetting started at the GRI website to find information about the GRI Guidelines and how to

report sustainability information.

2.3.2 General information on XBRLXBRL is an XML based standard for defining and exchanging business and financial performance

information. It is developed, owned and maintained by XBRL International. Visit thewebsiteof XBRL

International to learn more about XBRL.

2.3.3 Additional information on the GRI TaxonomyDetailed information about the structure of the GRI Taxonomy can be found in the GRI Architecture

and Style Guide, available on the GRI website.

A sample document is available on the GRI website that serves as an illustration of a sustainability

report using the GRI Taxonomy.
https://www.globalreporting.org/reporting/get-started/Pages/default.aspxhttps://www.globalreporting.org/reporting/get-started/Pages/default.aspxhttps://www.globalreporting.org/reporting/get-started/Pages/default.aspxhttps://www.globalreporting.org/reporting/get-started/Pages/default.aspxhttps://www.globalreporting.org/reporting/get-started/Pages/default.aspxhttp://www.xbrl.org/http://www.xbrl.org/http://www.xbrl.org/http://www.xbrl.org/https://www.globalreporting.org/reporting/get-started/Pages/default.aspx


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3 Preparers guide3.1 IntroductionThis chapter addresses the way an XBRL instance document should be created.

3.1.1 XBRL TerminologyThe terms and definitions used in this document (e.g., concept, linkbase, hypercube) refer to the

definitions as defined byXBRL International. Some terms in this document might be understood in

multiple ways.

The following definitions are used in this document:

Taxonomy:

The taxonomy is the complete set of files covering multiple entry points released at a certain

point in time.

Entry point:

The entry point contains all the concepts that are relevant for a particular purpose. It

combines concepts and linkbases from one or more modules (import). It may also have

concepts and linkbases of its own.

For instance, an entry point will be created to capture the GRI G3 Reporting Guidelines.

Another entry point will be created for GRIs G3.1 Guidelines. Other entry points will be

created that cover the GRI guidance for specific sectors (e.g., Energy and Utilities entry point,

containing all concepts from GRIs Electric Utilities Sector Supplement).

3.2 Reporting principlesReporting Principlesdescribe the outcomes a report should achieve, and guide decisions throughout

the reporting process, such as selecting which topics and Indicators to address and how to report on

them.

Reporting Principles are organized in two groups:

Principles for determining the topics and Indicators on which the organization shouldreport- materiality, stakeholder inclusiveness, sustainability context, and inclusiveness

Principles for ensuring the quality and appropriate presentation of reported information-balance, comparability, accuracy, timeliness, clarity, and reliability

3.3 Choosing an entry pointA GRI XBRL Sustainability Report is always based on an entry point provided by GRI. These entry

points are part of the GRI Taxonomy.
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This 2012 version of the GRI Taxonomy is based on the GRI G3 Guidelines document released in 2006,

and the G3.1 Guidelines document released in March 2011. Accordingly, the Taxonomy contains two

entry points: an entry point for preparing an XBRL report based on the G3 Guidelines, and an entry

point for preparing an XBRL report based on the G3.1 Guidelines.

3.3.1 Location of the entry pointsThe GRI Taxonomy is available as a zipfile from the GRI website. The content is as follows:

Folder Description

entry points Entry points: 2 schemas, 1 for G3 and 1 for G3.1

G3 Files for the G3 version, schemas and all linkbases

besides label linkbase

Labels Xml-files containing labels

G3.1 Files for the G3.1 version, schemas and all linkbases

besides label linkbase

Labels Xml-files containing labels

Table 1 Zipfile content

The entry point schema can be found in the folder entry points.

For a more detailed description of the structure and other folders in the Taxonomy files, please refer

to Chapter 3: Logical Model in the GRI Taxonomy Architecture & Style Guide.

3.4 Content of an entry point in the GRI TaxonomyThe entry point in the GRI Taxonomy is divided into 9 sections.

Nr Section

1 Content Index

2 Profile

Disclosures

3 Economic

Disclosures on Management Approach and Performance Indicators

4 Environment


5 Labor and Decent Work


6 Human Rights


7 Society


8 Product Responsibility


9 Attachments

GRI Application Level Check report, Assurance Report and other other documents (e.g.,

pdf-version of the sustainability report).Table 2 Sections in the Taxonomy


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Together, all parts formStandard Disclosuresand are the base content that should appear in a

sustainability report, and must be addressed considering the aforementionedReporting Principles.

3.4.1 Content IndexTo support reporters in applying GRIs Guidelines correctly, and presenting reports in a clear,

consistent and user-friendly manner, GRI has created theGRI Content Index. The GRI Content Indexlists all of the G3 or G3.1 disclosures that can be addressed in a report, serving as a road map for

the content provided in a GRI report. The G3/ G3.1 Checklist can be used to assess the extent of

reporting for each disclosure. By detailing which disclosures have been reported and why certain

data has been omitted, the Content Index can function as a communications tool to support an

Application Leveldeclaration.

The GRI Content Index includes information about whether particular reporting requirements are

addressedfully,partiallyor notaddressed, as well as valid Reasons for Omission. Reasons for

Omission are used when reporters want to claim an Application Level but have a reason to not

disclose, or to only disclose partially, information that is required by the particular Application Level.

Example:

Organization A, a service-oriented company, will not report Number and volume of

significant spills because it is not applicable due to the type of organization.

Label of the concept Value

Data point reported Not

Not reported parts of the data point

Reason for omission Not applicable

Explanation of omission of the data point We do not report

this because ourorganization

provides postal

services and our

operations have no

relation to spills.

For more information, please see theGRI Application Level Check Methodology.

3.4.1.1 Disclosure on management approachDisclosure on management approach covers how an organization addresses a given set of topics in

order to provide context for understanding performance in a specific area.

A specific concept is created to contain this information, that has a label that ends in

management approach.

3.4.1.2 Direct answersReporters can provide direct answers instead of a detailed response to each disclosure.

Concepts that start with Overall description (..) are meant for these direct answers.

Reporters should use this option only in cases where the detailed information is not relevant or

provides in such a way that none of the detailed concepts provided can be filled in separately.
https://www.globalreporting.org/reporting/guidelines-online/G3Online/StandardDisclosures/Pages/default.aspxhttps://www.globalreporting.org/reporting/guidelines-online/G3Online/StandardDisclosures/Pages/default.aspxhttps://www.globalreporting.org/reporting/guidelines-online/G3Online/StandardDisclosures/Pages/default.aspxhttps://www.globalreporting.org/reporting/guidelines-online/G3Online/DefiningReportContentQualityAndBoundary/Pages/default.aspxhttps://www.globalreporting.org/reporting/guidelines-online/G3Online/DefiningReportContentQualityAndBoundary/Pages/default.aspxhttps://www.globalreporting.org/reporting/guidelines-online/G3Online/DefiningReportContentQualityAndBoundary/Pages/default.aspxhttps://www.globalreporting.org/reporting/reporting-support/reporting-resources/content-index-and-checklist/Pages/default.aspxhttps://www.globalreporting.org/reporting/reporting-support/reporting-resources/content-index-and-checklist/Pages/default.aspxhttps://www.globalreporting.org/reporting/reporting-support/reporting-resources/content-index-and-checklist/Pages/default.aspxhttps://www.globalreporting.org/reporting/reporting-framework-overview/application-level-information/Pages/default.aspxhttps://www.globalreporting.org/reporting/reporting-framework-overview/application-level-information/Pages/default.aspxhttps://www.globalreporting.org/resourcelibrary/GRI-Application-Level-Check-Methodology-2011.pdfhttps://www.globalreporting.org/resourcelibrary/GRI-Application-Level-Check-Methodology-2011.pdfhttps://www.globalreporting.org/resourcelibrary/GRI-Application-Level-Check-Methodology-2011.pdfhttps://www.globalreporting.org/resourcelibrary/GRI-Application-Level-Check-Methodology-2011.pdfhttps://www.globalreporting.org/reporting/reporting-framework-overview/application-level-information/Pages/default.aspxhttps://www.globalreporting.org/reporting/reporting-support/reporting-resources/content-index-and-checklist/Pages/default.aspxhttps://www.globalreporting.org/reporting/guidelines-online/G3Online/DefiningReportContentQualityAndBoundary/Pages/default.aspxhttps://www.globalreporting.org/reporting/guidelines-online/G3Online/StandardDisclosures/Pages/default.aspx


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3.4.2 AttachmentsThe reporter can add documents to the GRI sustainability report as attachments. The GRI Taxonomy

provides specific concepts for the GRI Application Level Check report and for the report provided by

the assurance provider. Other documents can be added as well. A description of the attachments

must be added to help a user of the XBRL instance document determine whether or not (s)he needs

to open the attachment.

It is not possible to add a digital document directory to the XBRL instance document; it must first be

encoded as plain ASCII text. The technique used for this is called Base64 encoding.

Wikipedia (http://en.wikipedia.org/wiki/Base64) gives technical information on using Base64.

Numerous applications can be found on the internet to encode or decode attachments.

3.5 XBRL Data uses context and unitAll data in a GRI XBRL sustainability report is put into context to be understood correctly. This

context names the reporting organization, describes the time period that the data covers, andprovides more detailed information where applicable (i.e., dimensions).This is addressed in chapter

3.6.

For numeric information, the unit of measurement must always be provided; for example, currencies

like US dollars for monetary data, or cubic meters for volumetric information. See chapter 3.7 for

more information.

3.6 Context3.6.1 EntityThe entity part of the context documents the reporting organization (business, government

department, individual, etc.) that the fact refers to.

Each reporter using the GRI Taxonomy mustuniquely identify itself by using a known or GRI-

recommended identifier in the entity part. It must also provide the scheme for the identifier to

explain what kind of identifier it is. For instance: the reporter can use the scheme

http://www.sec.gov/CIKand their CIKnumber used by US SEC.

However, the boundary of the scheme and the scheme number should match with the reporter. For

example: the scheme http://www.sec.gov/CIKand the number for an organizations headquarters

should not be used when reported information is for one of its subsidiaries. In this case, the schemeused by the organizations local Chamber of Commerce, and its related number there, would be

more appropriate.

3.6.2 Dimensional informationThe segment part of the context is used to describe dimensional information.

3.6.2.1 Typed dimensionsThe reporter has to report a number oftables, for instance a table of all countries where the

organization operates and the number of people employed in the workforce in each country. As the

entry point does not contain a list of countries, the reporter has to provide these country names.

The entry point has defined so-called typed dimensions to capture these countries.
http://en.wikipedia.org/wiki/Base64http://en.wikipedia.org/wiki/Base64http://en.wikipedia.org/wiki/Base64http://en.wikipedia.org/wiki/Base64


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For each country reported in the table, a context must be created containing a value for the typed

dimensions. This value MUST be a meaningless identifier (e.g., sequence number). The actual name

of the country must be reported in the table. Each table has a special line item concept defined with

the suffix Name to capture this name.

Example on how to report using a typed dimensional structure:

Sample taxonomy structure:

WorkforceTable

CountryTypedAxis

WorkforceLineItems

CountryName

WorkforceNumber

Suggested instance document structure:

123456

country1

2011-12-31

Spain (iso-3166-1:ES)

100

3.6.2.2 Reusing contexts with typed dimensionsSome typed dimensions are used more than once (e.g., country name for Financial and in-kind

contributions to political parties, politicians, and related institutions by country [table] and

Countries where the organization operates and has either major operations or that are specifically

relevant to the sustainability issues [table]). The reporter MUST use the same context for a countrythat is in both tables.

3.7 UnitsThe reporter must provide the measurement for all numeric data to clearly define the data. In some

cases the GRI Guidelines prescribe what unit should be used, e.g., Report the energy saved in joules

or multiples.

Where applicable, the data type used for a concept guides the reporter in which unit to use, e.g.,

Direct energy consumption is defined as num:energyItemType.


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XBRL International maintains a list of units to use for these data types

(http://www.xbrl.org/utr/utr.xml). The reporter should use this list to increase comparability to

other XBRL instance documents. If the reporter cannot find a suitable unit, it must define one itself.

For energyItemType it contains:

3.8 Detailed information about factsThis section explains how to report facts using the GRI Taxonomy.

3.8.1 Sign for monetary data (balance type)Every concept created to capture monetary information has a balance type to help the reporter

assign the right to the number, e.g., Assets has a balance type of Debit, Debt has as balance type of

Credit.

The general principle is that the sign of a number is needed to indicate a negative amount, not to

indicate the debit of credit aspect.

Example:

Concept label Concept name Balance type XBRL Value XBRL unit

Assets gri-c:Assets Debit 20.000,00

Debt (for private

sector organizations)

gri-c:Debt Credit10.000,00

Equity (for private

sector organizations)

gri-c:Equity Credit10.000,00

Revenues gri-c:DirectEconomicValueGeneratedRevenues Credit 100.000,00

Operating costs gri-

c:DirectEconomicValueDistributedOperatingCosts

Debit20.000,00

.. .. ..

Economic value

retained

gri-c:EconomicValueRetained Credit10.000,00

3.8.2 Instant and duration (period type)Each concept in the Taxonomy has been assigned a period type, instant or duration, meaning that

the information is valid on a particular date (instant) or in a particular period (duration).

The two examples below illustrate how to report information for a period or for a specific moment

in time.

Duration example from EC4 Significant financial assistance received from government.


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One question to answer with true or false is Government is present in the shareholding

structure (gri-c:GovernmentIsPresentShareholdingStructureFlag). This will be valid for a

certain period of time. So if the organization reports for the year 2010 but from the 15

August the government owned shares, it should be reported as follows:

Period start Period End Value01-01-2010 14-08-2010 False

15-08-2010 31-12-2010 True

Instant example from PR1 Percentage of significant product or service categories that are

covered by and assessed for compliance.

The reporter should report the percentage for the start and end date of the period reported,

to provide a good understanding of what happened.

Instant Value

01-01-2010 0,60 (60%)

31-12-2010 0,75 (75%)

3.8.3 Accuracy of numeric data (decimals)Reporters must indicate the degree to which numbers have been rounded. This should be done

using Decimals as is it more intuitive than by using Precision.


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4 Extenders guideThis chapter provides rules and suggestions for how to extend the Taxonomy.

4.1 Extenders guide for reportersThe GRI Guidelines specify that a reporter may supply information about additional indicators if they

feel that it is beneficial to describe their performance.

The following rules are be followed to assure that the information supplied is a comparable as

possible and well understood by other parties that are interested in the data (e.g., analysts).

4.1.1 Reporter MUST NOT make changes to existing indicatorsExisting indicator must remain as defined by GRI, they may not be changed by the reporter.

Reporters must add their own indicators and may use parts (dimensions, members, etc.) already

defined by GRI.

4.1.2 Reporter MUST create a namespace and prefix that reflect the name of thereporter

The namespace will then contain all the concepts and structures created by the reporter.

The prefix for this namespace must also reflect the name of the reporter to avoid confusing with the

existing, GRI defined, prefixes.

4.1.3 Reporter MUST follow naming conventions described in the GRI TaxonomyArchitecture Guide

This applies to all parts of the taxonomy: concepts, labels references and extended links.

4.1.4 Rules for extended linksAll indicators defined by the reporter must be placed in a new extended link.

4.1.4.1 Number to be used for the extended linkAs stated in the previous rule the extended link must contain a number.

Definition linkbase

All extended links created by the reporter in the definition linkbase must a number in the

11000 12000 range.

Presentation linkbase

Follow the following scheme to determine the number of the extended link:

1. Indicator is part of a new category: number starts at 20 and is increased by 1 forevery new category defined

2. Indicator is part of an existing category: number must 10 + the number of theoriginal category (e.g. new indicator for Economic category will be place in an

extended link numbered 13).


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4.1.4.2 Structure of the extended linkThe structure of new extended must be similar to the structure of the existing extended links: it

must contain abstract concepts to serve as titles.

If the new indicator is part of an existing aspect and/or category the existing title concept defined by

GRI must be used to clearly indicate that the indicator is part of the existing GRI structure.


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4.2 Extenders guide for other CSR projects and initiativesOther CSR projects and initiatives could reuse concepts and structures from the GRI Taxonomy. By

reusing parts of the GRI Taxonomy, both taxonomies would benefit from the increased clarity for

users about which concepts and structures are the same, and which are different.

4.2.1 Modularity of the TaxonomyThe GRI Taxonomy contains different files that an extender can choose to reuse:

a schema containing dimensional concepts: tables, axis, domains and domain members a schema containing non-dimensional concepts: non-reportable concepts like titles, and the

reportable (i.e., non-abstract) concepts

a schema containing the presentation and definition linkbases.The structure is illustrated in the diagram below.

Figure 2 Modularity

4.2.2 Patterns used in the Taxonomy for tables

The GRI Taxonomy uses both explicit and typed dimensions to model a table.

The typed dimension enables a reporter to add a list of items (e.g., initiatives to reduce greenhouse

gas emissions) without having to extend the Taxonomy. Chapter 5 of the Architecture and Style

Guide describes the reasons for choosing this approach.

First of all, an extender should decide if they want to use these typed dimensions as well for their

own taxonomy.

If they do not want to, they should not import the structures defined by GRI (which are part of the

entry point) but should import the schemas containing the concepts (see the diagram above). In this

way, they provide clarity to users of the taxonomies about which concepts are shared, while keepingcontrol over the dimensional structures.


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4.2.3 Naming conventionsInitiatives and projects reusing the concepts and structures defined by GRI should also reuse the

naming conventions used by GRI. This way, the combined taxonomy will present a unified, similar

appearance to users.

gri taxonomy implementation guide (draft)

Documents