Global Reporting Initiative

To ensure we publish sustainability information in a transparent and comparable way, we report in accordance with the Global Reporting Initiative (GRI) framework.  GRI is the world’s most widely used standards on sustainability reporting and disclosure, with 92% of the world’s largest corporations reporting on their sustainability performance.

The GRI framework places a process known as materiality at its heart. The materiality process identifies and prioritises which of the many sustainability topics covered by GRI are important to us as a company, as well as those that are important to our stakeholders. It is an expectation that organisations report publicly on their most material topics.


We have adopted a more integrated reporting style and therefore our GRI topics are included alongside our other Annual Reporting requirements, instead of producing a separate Sustainability Report. The GRI Navigator, which is a summary of which topics we reported against, as well as South32s performance data against these topics, can be found on this website. In FY17, we have applied the G4 (Core) methodology.  From FY18 reporting, we will use the new GRI Standards. 

Other Reporting Mechanisms

We respond to requests from Environment, Social and Governance ratings agencies, as well as specific sustainability disclosure initiatives.

The Carbon Disclosure Project (CDP) holds the most comprehensive collection of self-reported environmental data in the world. The network of companies, investors and policy makers that are involved in CDP means that data and disclosure information can be used to make better-informed decisions. We respond to CDP’s request for completion of their CDP Climate Change and CDP Water questionnaire.