The GRI Sustainability Reporting Guidelines (the Guidelines) offer Reporting Principles, Standard Disclosures and an
Implementation Manual for the preparation of sustainability reports by organizations, regardless of their size, sector or location.
The Guidelines also offer an international reference for all those interested in the disclosure of governance approach and of the
environmental, social and economicI performance and impactsII of organizations. The Guidelines are useful in the preparation of
any type of document which requires such disclosure.