Finance professionals working for corporate entities are more likely to encounter the GRI standards. As noted above, the potential audience for a sustainability report or specific sustainability information based on GRI standards is wide and diverse.
For a host of reasons, ranging from consumer expectations to investor demands, an increasing number of companies are reporting publicly on their most significant economic, environmental and social impacts, and hence their contributions — positive or negative — toward the goal of sustainable development.
If your organisation is using or contemplating using the GRI Standards, the 2019 CIMA® professional qualification syllabus and CGMA competency framework (2019 edition) can help you ask the right questions to identify your potential knowledge and skills gaps.