At the same time the different scale of operation and
range of processes and products within the FPI sector militates
against a rigid approach and some sub-sectors face
specific sustainability issues which must be addressed in a
unique manner – energy usage being a good example. GRI does
provide downloads of protocols addressing the topics listed
above as reporting guidelines (Global Reporting Initiative,
2010). Although only one approach to sustainability reporting
in business the GRI does point the way towards making the
TBI the real bottom line.