看影片學新版 GRI 準則：The Future of Reporting

領導力企管編輯團隊為您選播來自全球永續性報告協會 (Global Reporting Initiative, GRI )的2分鐘簡介影片，資料來源與版權歸屬皆為 GRI。第一段影片為您翻譯的是 "The GRI Sustainability Reporting Standards The Future of Reporting"。以下提供影片字幕全文中英對照。

The GRI sustainability reporting standards are the first global standards for sustainability reporting.

GRI 永續性報告準則，是全球第一個永續性報告的標準。

The GRI Standards are the latest evolution of GRI's original sustainability reporting
guidelines.

GRI 準則是原版GRI永續性報告指引的最新進展。

The content has been restructured into a set of modular interrelated standards.

內容為一套相互關聯所架構而成的準則。

This new modular structure means standards can be updated independently where new ones can be added without revising the whole set.

新的關聯架構可以單獨編制或新增內容，不需要修改整套標準。

This will help protect your investment in GRI reporting as the standards will be responsive to new developments and stay even more up-to-date and relevant for reporters. 

新版 GRI 準則，將有助於保障企業自使用GRI 編製報告書以來，所累計投入的資源。GRI 準則將隨時針對全球趨勢變革做出及時回應，並持續更新。

There are three Universal standards used by every organization that makes a sustainability report and there are three series of topic specific standards which cover economic environmental and social impacts.

企業首先使用3項通用準則，以作為永續性報告書的起點。接著往下展開3個特定主題準則，包括經濟類別、環境類別以及社會類別主題。

The starting point for using the standards is GRI 101 Foundation. 

GRI 準則的起點是 GRI 101 基礎。

It explains how you use and reference the set of standards introduces the 10 reporting
principles and explains how to prepare a report that's in accordance with the standards.

GRI 101 描述如何使用與引用準則，依循10大報導原則，向企業解釋如何著手開始編製報告書。

By applying the materiality principle from this standard you identify your material topics those with the most significant impacts and influence on stakeholders.

例如透過重要性原則，您將可以鑑別影響利害關係人的重大性主題與衝擊性。

This focus on materiality helps you report on the impacts that matter most based on your material topics you select the topic specific standards that are relevant for you. 

此外，報告書內容聚焦重要性原則，也有助於企業所選擇的重大主題及特定主題標準，彼此前後呼應且緊密相關。

You also apply the other two universal standards.

此外，企業也可以使用另外2項通用準則。

GRI 102: General Disclosures is for reporting contextual information about your organization and its reporting practices.

GRI 102一般揭露，用於揭露組織的報告書脈絡訊息與報導實務。

You use GRI 103: Management Approach to report how you manage your material
topics you'll use this standard together with each topic-specific standard to explain why the topic is material and where the impacts occur.

GRI 103管理方針，將揭露重大主題的管理方式。此標準涵蓋每一個特定主題，以解釋重大主題與相關衝擊。

Each GRI standard has a similar structure with clear distinctions between reporting requirements recommendations and guidance. This makes it easier to know what you need to report and how you need to report it.

每項 GRI 準則有類似結構，但報導要求、建議與指引是3大不同內容且明顯區別，這將幫助您輕鬆的了解報導的內容以及報導的方式。

以上資料來源與版權歸屬皆為 GRI，由領導力企管編輯團隊執行字幕英翻中，最終語意解釋權仍歸屬GRI。歡迎前往 企業社會責任報告書 CSR Report 專區了解更多。