G3Reporting
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FIELD GUIDE

Editorial policy: make the basis visible

Readers should be able to identify a historical record, a current requirement and an illustrative example without guessing.

G3 reporting desk · Updated 27 October 2026Sources & editorial approach

Sources and versions

Historical entries identify the original page or document and the archive capture used. Dates in those entries describe the historical event or publication. New guides link to primary sources for the requirements they discuss and show their review date in the article.

When an edition or effective date matters, we name it. A draft is not silently promoted to a final publication. When a source cannot be recovered, we do not reconstruct its missing text from a title or a broken link.

Examples and tools

Fictional figures are described as illustrative. A calculation is shown with its method and limitations. We do not invent case studies, testimonials, partners, employee biographies, assurance opinions or performance statistics.

Our worksheets are practical suggestions for organizing work. They do not replace an applicable Standard, professional judgment or the evidence needed for a reporting claim.

Corrections

Substantive corrections should identify the affected statement, the reason for the correction and the new supporting source. Changes to a historical document are not made silently: we preserve its historical character and add context in the surrounding entry.

For an apparent error in a Standard, use GRI’s current official contact route. For a problem in this edition, include the page URL and the specific passage or tool behavior when requesting a correction.