NGO Sector Disclosures in addition to G4 Guidelines

NGO Sector Disclosures in addition to G4 Guidelines

The NGO Sector Disclosures document contains a set of disclosures for use by all organizations in the NGO sector. The disclosures cover key aspects of sustainability performance that are meaningful and relevant to the NGO sector and which are not sufficiently covered in the G4 Guidelines.
The NGO Sector Disclosures should be used by all organizations in the NGO sector that wish to prepare a report ‘in accordance’ with the G4 Guidelines, either Core or Comprehensive. Please consult the ‘in accordance’ criteria on pages 11-14 of the G4.

Guidelines – Reporting Principles and Standard Disclosures.

The NGO Sector Disclosures should be used in addition to and not as a replacement of the G4 Guidelines. Together, the G4 Guidelines and the NGO Sector Disclosures make up the reporting framework for the NGO sector.
This document contains additional disclosure requirements and guidance on existing G4 content, and standalone Aspects, Disclosures on Management Approach (DMA), Indicators and guidance for the sector.
In this particular Sector Disclosures document, the following eight Disclosures on Management Approach (former NGO1, NGO2, NGO3, NGO4, NGO5, NGO6, NGO7 and NGO9) are required for both ‘in accordance’ options, Core and Comprehensive, if the respective Aspect has been identified as material. The two following sector specific Indicators (NGO8 and NGO10) are also required for both ‘in accordance’ options, Core and Comprehensive, if the respective Aspect has been identified as material.

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