The Global Reporting Initiative (GRI) has developed sustainability reporting guidelines to encompass the three areas of the TBL – the current guidelines are the third generation (G3) and still subject to scrutiny and change. Starting from a number of common principles the reporting framework includes specific sector upplements to reflect unique sectoral issues and community impacts. It is also developing supply chain sustainability issues through a Global Action Network (GAN) project. Food processing is one of the specific sectors covered and the main sector topics for reporting were developed in a two year process involving a varied working group from the FPI and are given here: