Linking Up LEED v4 With GRI G4 2014

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How the Leadership in Energy and
LINKING UP
LEED WITH GRI
Environmental Design (LEEDTM) v4

certification program aligns with the
Global Reporting Initiative (GRITM) G4
Sustainability Reporting Guidelines
Publication Date: July, 2014
About ISOS Group

ISOS Group is a Global Reporting Initiative (GRI) Certified Training
Partner and a CDP Silver Education and Training Partner in the U.S.
Website: www.isosgroup.com
About Susty Pacfic
Susty Pacific is a Hawaii-based firm specializing in responsible
business and sustainability consulting.
Website: www.sustypacific.com/
JANUARY | FLEXIBLE MAGAZIN | WWW.FLEXIBLEMAGAZIN.COM
http://www.isosgroup.com/research/GRI-LEED
2014 ISOS Group 02
Table of Contents
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1. Intro
2. An Overview: GRI and LEED
2.1 GRI Sustainability Reporting Guidelines
2.2 LEED Rating and Certification Program
3. GRI and LEED Comparison
3.1 Organizational Sustainability and the Built Environment
3.2 Reporting Options and Certification Levels
3.3 Scope and Boundary
3.4 Levels of Organization
3.5 Frameworks Content, Strategy and Qualifications
3.6 Supplements to the GRI and LEED Frameworks
3. GRI and LEED Synergies
4.1 Areas of Synergy
4.2 Expending to GRI from LEED
4.3 Expending to LEED from GRI
4.4 GRI-LEED Summary Linkage Table
5. Resources & Glossary of Terms
For access to more detailed tables and additional tools that reference the GRI G3.1, G4, and other
LEED checklists, please visit: http://www.isosgroup.com/research/GRI-LEED
2014 ISOS Group 03
2014
GRI G4-LEED V4
DISCLAIMER
ISOS Group, LLC produced this document in association with Susty Pacific LLC and other professionals who offered their time and expertise to provide feedback during the development process.
Though this document is intended to be used
much like Global Reporting Initiatives (GRI)
linkage documents , it has not been endorsed by
the GRI *.
GRI-LEED TABLE DEVELOPMENT

We would also like to thank Brightworks
(http://www.brightworks.net) for their involvement in helping develop the GRI-LEED linkage
table. Recommended changes and questions
should be made directly to ISOS Group at:
INFO@ISOSGROUP.COM
GRI linkage documents offer guidance on how to use the GRI
It provides assistance for GRI reporters to more

easily track and disclose performance related to
LEED. This document also serves as a planning
tool for green building, facility management, and
capital improvement projects that reference the
LEED system so that they can be aligned with GRI
organizational reporting and selected indicators.
INDUSTRY EXPERT REVIEWERS AND

CONTRIBUTORS:
Sustainability Reporting Framework in combination with other

reporting standards. find out more about GRI linkage documents:
https://www.globalreporting.org/reporting/reporting-support/
It is with great hope that professionals following

both the Leadership in Energy and Environmental
Design Rating System (LEED) and the GRI Sustainability Reporting Guidelines (GRI Guidelines)
will use this document as a reference point when
aligning efforts and packaging performance measures into one communication piece.
Cindy Sundborg, Brightworks

Joshua Hatch, LEED AP BD+C, Brightworks
Rita Haberman, LEED AP BD+C, Brightworks
Scott Lewis, LEED AP BD+C, Brightworks
reporting-resources/linkage-documents/Pages/default.aspx
RESEARCH TEAM
This document and the LEED-GRI Linkage table
are initiatives of ISOS Group, LLC, developed in
collaboration with Susty Pacific LLC, and under the
direction of:
Jennifer Chirico, LEED GA, Susty Pacific
Kainoa Casco, LEED AP, Susty Pacific
Alexandru Georgescu , ISOS Group
Nancy Mancilla, ISOS Group
Shenan Boit, ISOS Group
Alan Edington
Alex Catallo
Allison Hjelle
Candice Derks, LEED AP
Craig Riley, LEED AP BD+C
Derrek Clarke, LEED AP
Esi Waters, LEED AP O+M
Jessica Rinaman, LEED GA
Lake Casco, LEED GA
Lauren Sparandara, LEED AP BD+C
Marc Heisterkamp, LEED AP
Marina Rota
Monika Kumar
Nikki Jackson
Sonay Aykan
Tamara Armstrong, LEED AP
Wanda Lowrey, LEED AP BD+C
2014 ISOS Group
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Background Note
The impetus for developing a document that identifies synergies between LEED and GRI was the result of requests from numerous
LEED Accredited Professionals (LEED AP) who attended the GRI-certified sustainability reporting courses offered by ISOS Group, a
GRI-certified training partner in the United States. Many of the participants had either assisted organizations in obtaining LEED credits for green building efforts or developed comprehensive sustainability reports based on the GRI Guidelines.
Since many organizations in the United States already have advanced green building practices in place, the next step is for organizations to develop public reports that identify how their LEED efforts align with their organizational sustainability progress via performance measures reporting. This document aims to help facilitate a greater understanding of how GRI relates to LEED, and it provides
a planning tool for organizations to more easily track and disclose their sustainability performance.
About The Global Reporting Initiative (GRI)
The Global Reporting Initiative (GRI) is a multistakeholder, nonprofit organization that develops and publishes guidelines for reporting on economic, environmental, social, and governance performance (i.e., sustainability performance). As the worlds most widely
used sustainability reporting framework, the GRI Guidelines are used by organizations of all sizes and types, and across different
sectors and regions. The GRI Guidelines were developed through a unique, multistakeholder, consultative process that involved
representatives from around the world, including report information users and reporting organizations. The Guidelines were first
published in 2000 and revised in 2002 and 2006. In 2013, the fourth generation Guidelines were released (referred to as the GRI G4
Guidelines). To learn more visit: https://www.globalreporting.org/
About The U.S. Green Building Council
The U.S. Green Building Council (USGBC) is a nonprofit organization that believes in creating buildings that complement the environment and enhance communities. USGBC developed Leadership in Energy and Environmental Design (LEED) in 2000. Since then, LEED
has emerged as a leading international green building rating and certification system. USGBC includes a diverse group of builders,
environmentalists, corporations, nonprofits, teachers, students, lawmakers, and citizens. It has over 77 chapters, 13,000 member
organizations and companies, and over 188,000 LEED professionals. To learn more visit: http://www.usgbc.org/about
WWW.FLEXIBLEMAGAZIN.COM | FLEXIBLE MAGAZIN | JANUARY
2014 ISOS Group 05
01
Intro
The following sections compare GRI sustainability reporting with the LEED rating system. Sections 2 and 3
provide an overview and comparison of the GRI and LEED frameworks. Section 4 describes synergies and areas
where the two frameworks overlap. Section 5 provides a GRI-LEED linkage table that shows the overlap and
relationship between GRI indicators and LEED credits.
The purpose of this document is to provide a resource
LEED, however, focuses specifically on sustainability in
for GRI and LEED practitioners and project teams to
the built environment through the design, planning,
identify connections between GRI indicators and LEED
construction, and operation of buildings.
credits. These identified connections will provide a

reference for GRI-based sustainability reporters (and
REFERENCES TO OTHER STANDARDS
reporting organizations) to more efficiently track and

disclose performance related to LEED.
Both the GRI and the LEED frameworks consistently

reference or require compliance with other standards,
This document can serve as a planning tool for green
often integrated within the frameworks themselves.
building, facility management, and capital improve-
For example, GRI references standards or frameworks
ment projects that reference the LEED system so as to
from the Carbon Disclosure Project (CDP), Organization
align it with organizational reporting, disclosure priori-
for Economic Cooperation and Development (OECD),
ties, and selected performance indicators for the proj-
the UN Global Compact, International Integrated Re-
ect owner.
porting Council (IIRC), International Organization for

Standardization (ISO), among others.
As of 2013, over 6,200 organizations from around the

globe have published a GRI-based report and more
LEED references various design, construction, opera-
than 100,000 building projects have participated in the
tions and procurement standards aimed at achieving
LEED certification system.
The GRI Guidelines and
certification, including but not limited to the American
the USGBCs LEED green building certification frame-
Society of Heating, Refrigerating, and Air Condition-
work provide organizational leaders and managers
ing Engineers (ASHRAE), EPA Tool for the Reduction
with comprehensive, process-driven frameworks that
and Assessment of Chemical and Other Environmen-
integrate sustainability into their organizations.
tal Impacts (TRACI), Illuminating Engineering Society
1,2
of North America (IESNA), and Chartered Institution of

The GRI Guidelines offer a broad enterprise approach
Building Services Engineers (CIBSE).
to organizational sustainability that focuses on organizational impacts, performance, management systems,
operations, stakeholder engagement, and transpar-
port. http://www.usgbc.org/sites/default/files/USGBC_AR_2012.pdf globalreporting.org//
See GRI Database. http://database.globalreporting.org; 2 See USGBC 2012 Annual Re-
ency.
2014 ISOS Group
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02
An Overview: GRI and LEED
2.1 GRI SUSTAINABILITY REPORTING

GUIDELINES
GRI reports identify approaches for organizations to
improve impacts and work toward achieving a highperforming Triple Bottom Line (TBL)an organizational accounting and performance monitoring system that
focuses on the internal and external economic, environmental, and social aspects of their organization.
The purpose of the GRI Guidelines is to provide a framework that enables all organizations to measure and report their economic, environmental, social, and governance performance. 3 They were developed through
a global, multi-stakeholder process that involved representatives from business, labor, civil society, and the
financial markets. The process included collaboration
with auditors and experts in various fields and close
dialogue with regulators and governmental agencies
from around the globe. The GRI Guidelines were also
developed to be in alignment with internationally recognized reporting and disclosure policies.
and performance to a diverse group of stakeholders.

In addition, the G4 broadens the organizations impact
in the supply chain by addressing its ability to manage
economic, environmental, and social risks throughout. Organizations use the Reporting Principles within
the GRI Guidelines to describe their management approach and track their performance, using Standard
Disclosures and Indicators.
Standard Disclosures communicate an organizations
impacts, strategy, management, and approach. They
can be either General Standard Disclosures (GSDs) or
Specific Standard Disclosures (SSDs). 4 Indicators provide economic, environmental, and social performance
information related to material Aspects, material topics that reflect an organizations triple bottom line impacts. 5 Each Aspect in the GRI Guidelines includes a
set of defined indicators. The Implementation Manual
is used by organizations to prepare sustainability reports, regardless of size, sector, industry, or location.
The GRI Guidelines also offer an internationally accepted reference for disclosure on governance and on the
environmental, social, and economic performance and
The most current GRI Guidelines are in the fourth ver-
impacts of organizations.
sion (G4), released May 2013. The G4 was designed

to address sustainability data requirements in a more
See https://www.globalreporting.org/Information/about-gri/Pages/default.aspx;
straightforward and user friendly manner than prior
section 3.4 and definitions in the glossary;
versions. The G4 provides a detailed framework for
Disclosures.
reporters to convey the organizations impacts, goals,
Principles-and-Standard-Disclosures.pdf
See
See GRI Reporting Principles and Standard
https://www.globalreporting.org/resourcelibrary/GRIG4-
Part1-Reporting-
2014 ISOS Group 07
72%
Source: Governance & Accountability Institute

http://www.ga-institute.com
Of the S&P 500 companies

published a Sustainability
Report in 2013
2.2 LEED RATING AND CERTIFICATION

PROGRAM
and project owners and teams choose the best fit for
LEED is a green building rating and certification sys-
Ten LEED rating systems were developed to meet the
tem developed and managed by USGBC. It is currently
needs of various sectors, building types, and develop-
in its fourth version (LEED v4), released in November
ments, 7 as follows :
2013. The purpose of LEED rating system is to address

sustainability in the built environment. It is used by
project owners, developers, and project teams to design, construct, and operate buildings, landscapes, and
infrastructure from a whole system approach, multidimensional, multi-disciplinary perspective.
LEED was developed through a multistakeholder, consensus-based process that included public comment
periods that allowed for input from industry stakeholders and the vast network of LEED APs. LEED certification is administered by the Green Building Certification
Institute (GBCI), which provides third-party verification
of green buildings.
LEED project participants must first satisfy LEED prerequisites and then earn points to achieve a specified
LEED certification level. The number of points assigned
their project. 6
New Construction and Major Renovations (NC)
Existing Buildings: Operations and Maintenance

(EB:O&M)
Commercial Interiors (CI)
Core and Shell (CS)
Retail NC
Retail CI
Schools
Homes
Neighborhood Development (ND)
Healthcare.
to each credit creates an incentive mechanism for developers, building owners, and project teams to focus
on certain aspects of sustainable design, while providing them with flexibility to choose between different
aspects based on their unique needs. Prerequisites and
credit requirements differ for each LEED rating system,
See LEED. http://www.usgbc.org/leed; 7 See LEED Rating Systems. http://www.usgbc.org/
leed/rating-systems
2014 ISOS Group
08
Each LEED rating system has a unique checklist that

includes prerequisites and credit requirements, falling
primarily under five main credit categories, which include the following:

Sustainable Sites
Water Efficiency
Energy and Atmosphere
Materials and Resources
Indoor Environmental Quality.
The rating system also includes the following two additional credit categories:

Innovation and Design
Regional Priority Credits.
Several LEED rating systems (LEED for Homes, EB:

O&M, and ND) have six more additional credit categories. Additional credit categories are Location and
Linkages, Awareness and Education, Innovation in Operations, Smart Location and Linkages, Neighborhood
Pattern and Design, and Green Infrastructure and
Buildings.
Source: U.S. Green Building Council (figures as of April 2013)

http://www.usgbc.org/articles/infographic-leed-world
2014 ISOS Group 09
03
GRI and LEED Comparison

The primary difference between the GRI and LEED frameworks is that GRI is a guideline for writing a sustainability report, while LEED is a prescriptive certification system specific to the built environment.
A GRI report describes an organizations sustainability
Until recently, GRI has also been more focused on
performance based on economic, social, and environ-
transparency as a core principle. However, with the
mental components. GRI reports are public, transpar-
recent LEED v4 updates by the USGBC, LEED has been
ent documents that highlight the organizations man-
adjusted to encourage more transparency on building
agement, culture, decisions, stakeholders, and the
performance, which is in line with the philosophy of
people who work within the organization.
GRI.
GRI reports provide a baseline for measuring an orga-
Another key comparison is whether the frameworks
nizations performance over time, and organizations
are voluntary or mandatory. GRI is largely voluntary,
are expected (though not required) to continue GRI
though efforts are currently underway for mandatory
reporting after the initial report is complete.
reporting. 8
LEED, in comparison, is a flexible but prescriptive
LEED is designed to be voluntary; however, along with
framework for attaining a green building certification
other green building rating systems, LEED is now re-
that signifies a project has undergone the required
quired by many local, state, and federal policies for
steps to fulfill a certain level of technical sustainability
government-owned buildings and mandated or incen-
and building performance.
tivized for private sector buildings in some jurisdictions.
GRI and LEED are not mutually exclusive. Many components of GRI overlap with LEED and vice versa.
For instance, while the GRI focuses directly on economic, social, and environmental impacts of an organization, LEED primarily focuses on environmental and
health-related impacts of buildings, though it is also
intended to positively influence social and economic
components of sustainability. The majority of the LEED
the Call for Mandatory Sustainability Reporting, BSR Insights, April 5, 2011, http://www.
environmental components are included within the
bsr.org/en/our-insights/bsr-insight-article/answering-the-call-for-mandatory-sustainability-
GRI framework.
reporting
For BSRs perspectives on mandatory reporting efforts, see Chhavi Ghuliani, Answering
2014 ISOS Group
10
The table below compares the GRI Guidelines with two LEED rating systems: LEED Building Design + Construction (LEED BD+C) and LEED Existing Buildings: Operations & Maintenance (LEED EB: O&M).
TABLE 1: GRI and LEED Comparison
LEED
BUILDING DESIGN &
CONSTRUCTION (V4)
LEED
OPERATIONS &
MAINTENANCE (V4)
GRI G4
SCALE
Building Design &

Construction
Building Operations
Organization-wide
IMPACT
One-Time Project
On-Going Tracking &

Reporting
On-Going Tracking &

Reporting
TIMEFRAME
Building Design &

Construction
5 - Years Operation
Annual, Biennial
SCOPE
Environmental Impacts &

Human Health
Environmental Impacts &

Human Health
Economic, Environmental,
Social, and Governance
PROCESS
Prerequisites & Optional

Credits
Prerequisites & Optional

Credits
General Standard
Disclosures & Specific
Standard Disclosures
(Materiality Assessment,
Management Process, and
Key Performance Indicators)
ACCOUNTABILITY
Third-Party Certification
Review
Third-Party Certification
Review
Self-Disclosure
Performance
(Point Based)
Performance
(Point Based)
Depth & Breadth of

Disclosure
Owner & Developer

Design & Construction
Team
Owner
Operations and
Maintenance Team
Building Occupants
Internal and External

Stakeholders
RATING METHOD
STAKEHOLDERS
Optional External
Assurance
2014 ISOS Group 11
Global, Regional, and Local Impact of LEED
"there are nearly 60,000 LEED green building

projects across the globe, spanning 10.6 billion
square feet."
Source: LEED in Motion report series: Places and Policies, USGBC, http://www.usgbc.org/
3.1 ORGANIZATIONAL SUSTAINABILITY

AND THE BUILT ENVIRONMENT
ible content and quality. 9 GRI sustainability reporting

requires the identification, tracking, management, and
coverage of various sustainability impacts with related
GRI and LEED are differentiated by their sustainability
disclosures and indicators. GRI reporting does not re-
impact boundaries. GRI focuses on organizational sus-
quire third-party certification, checklist,10 document
tainability from managerial, operational, and strategic
submittal, or related fees. 11
perspectives. It was developed to address sustainability through the understanding and management of the
Reports can be labeled as GRI sustainability reports as
TBL impacts related to all aspects of an organizations
long as they follow the GRI Guidelines and contain cer-
operations, including labor practices, supply chain,
tain features, including a determination of reporting
marketing, financial practices, human rights, and prod-
level, a statement from the most senior official in an
uct responsibility.
organization, a GRI Content Index, and other general

and specific disclosure requirements. 12
LEED addresses how the built environment buildings, campuses, communities, hardscapes, and land-
Organizations produce reports according to defined
scapesimpacts humans and the natural environ-
GRI reporting principles thus ensuring report qual-
ment. It was created to be a system that defines and
ity and content. Reports are not audited by the GRI,
measures the performance of buildings and, with the
and third-party verification and review is not required;
exception of LEED ND, primarily the vertical built envi-
however, organizations do have the opportunity to
ronment. LEED and other green building practices are
have their reports externally assured, which includes a
often included within organizational policies, guidance,
review of the report and the verification of data.
and sustainability management systems. They are also

included within GRI-based reporting systems since a
considerable portion of an organizations impacts are
sibility (or CSR) reports or triple bottom line reports (TBL);
in its built environment.
Index and Checklist:https://www.globalreporting.org/reporting/reporting-support/
Sustainability reports are also commonly referred to as corporate social respon10
See GRI Content
reporting-resources/content-index-and-checklist/Pages/default.aspx; 11 Costs and
3.2 REPORTING AND CERTIFICATION
fees associated with consutants and third-party external assurance of a GRI report;
12
Reports include a GRI Content Index that allows readers to determine where GRI
GRI provides reporting guidelines and resources for or-
content, management disclosure, and indicators are located in the report and in other
ganizations to produce sustainability reports with cred-
referenced data resources.
2014 ISOS Group
12
If an organization seeks external assurance, then a final statement from the assurance provider is included
in the sustainability report.
LEED certification begins with choosing the most appropriate LEED rating system for the project.
13
Once
a rating system is selected, the project must be registered with the GBCI. Project registration enables
the project team to manage the certification process
through the LEED Online platform.
3.2 REPORTING OPTIONS

AND CERTIFICATION LEVELS
GRI Reports using the new GRI G4 Guidelines are
classified In Accordance with GRI at either the
Core option or Comprehensive option. 14
The Core option includes the essential components of a sustainability report and communicates
the context in which the reporting organization
Throughout the design, construction, and post-construction project phases, LEED requires project teams
to create and compile supporting documentation to
verify compliance with certification requirements.
Project teams proceed through the LEED submittal
process and apply for final certification once design
and construction is completed (in the case of new construction projects) or a period of performance is completed (existing building projects) and once all documentation is completed.
has identified material impacts, mitigation efforts,

and performance for at least one performance indicator- for each selected material Aspect.
In contrast, the Comprehensive option builds on
the basic core requirements while expanding the
scope of the report through additional disclosures
on strategy and analysis, governance, and ethics
and integrity. The comprehensive option also requires more extensive communication on sustainability performance by including the reporting of
A key difference between GRI and LEED is that LEED

requires third-party certification to support project
credibility and provide assurance that LEED practices
are integrated into the design and construction or operations of each project. LEED certification is achieved
once prescribed sustainability practices have been
demonstrated to be integrated into the buildings design or performance. The cost of LEED certification includes a flat fee that is required when the project is
registered and a certification review fee based on the
projects rating system and size. Additional fees that
may apply to some projects include appeals, additional
reviews, Credit Interpretation Rulings, and LEED Interpretations.
all indicators related to an identified Material Aspect.

LEED projects can be certified at one of four levels of certification: Certified, Silver, Gold, or Platinum.
Projects achieve certification by meeting all required prerequisites and the minimum amount
of credits, which depends on the level of certification sought. Once a project achieves the credit
level threshold for a certification level, the project is submitted to the GBCI via their LEED Online
platform. Once the GBCI reviews and verifies the
prerequisites and credits, the project is awarded
a certification level. The project owner can then
13
See Primary Steps of LEED Certification. http://www.usgbc.org/leed/certification;
order a LEED plaque that indicates the project is
14
Previous GRI G3 Guidelines consisted of application levels A, B, and C. Application
LEED-certified.
levels were discontinued with the creation of GRI G4, and now reports are classified as In
Accordance.
2014 ISOS Group 13
3.3 SCOPE AND BOUNDARY
LEED requires improved sustainability performance

that is specifically designed for the built environment
The intention of both the GRI and LEED is to accelerate
and primarily focuses on environmental impacts. As a
the transformation of global systems toward greater
result, it may or may not directly inform or influence
environmental, economic, and social sustainability.
the overall sustainability vision of an organization.15
While both frameworks are designed to have long-term
The activities of LEED projects are based on a pre-
impacts on sustainability, as a reporting mechanism,
scribed scope of work, one mainly addressed during
GRI promotes sustainability transformation through
the design and construction phases of projects. During
organizational accountability and transparency as it re-
these phases, building and management systems are
lates to TBL impacts and performance.
designed and established so that they affect the lifecycle impacts of a project with the view of achieving
GRI requires each reporting organization to create a vi-
continuous green building performance.
sion of sustainability specific to its operations and to
LEED design, construction, and certification phases are
continually improve its performance on material im-
complete, direct management and ownership atten-
pacts over time.
tion specific to LEED requirements may dramatically
16
Once the
decrease.
GRI reporting encompasses the entirety of organizational operations and influence, has longer term man-
Several new LEED requirements focus on more con-
agement requirements, and occurs over recurrent
tinuous management and performance. For instance,
reporting periods. GRI-based reporting organizations
LEED 2009 projects require a certain degree of perfor-
determine the reporting period for which they plan to
mance tracking over time, as a project team must com-
publish, although it is typically annually or every two
mit to collecting and sharing whole-building energy
years and aligned to a fiscal or calendar year. It requires
and water usage data for at least 5 years after project
the integration of sustainability into organizational and
completion, even if the building changes ownership.
financial management systems, active management

over time, and continuous data collection and perfor-
In addition, LEED v4 addresses GRI reporting under its
mance reviews.
Materials and Resources category, thereby encouraging the use of materials that are produced by compa-
Similar to the attention required for the ongoing man-
nies that disclose the impacts of their products and
agement of financial and operational concerns, man-
operations through GRI or other CSR/sustainability re-
agement attention is required for GRI-based reporting
porting. Finally, the LEED EBOM rating system requires
throughout the reporting cycle and after sustainability
ongoing management through the development of
management and reporting systems are put into place.
policies and management systems and the tracking of
Constant monitoring and assessment is a core feature
data over a designated performance period.
of sustainability reporting. Furthermore, the materiality assessment conducted by organizations on the
15
front end of the reporting process serves to catalyze
IEQ [or Indoor Environmental Quality] category) and accounts for project life-cycle im-
the periodic expansion of initiatives aimed at mitigat-
pacts, such as the LEED EBOM rating system; 16 See LEED Volume Program: Overview and
ing impacts.
Process. http://www.usgbc.org/resources/leed-volume-program-overview-and-process
LEED also addresses certain social and economic impacts through various credits (e.g.,
2014 ISOS Group
14
3.4 LEVELS OF ORGANIZATION
All Aspects are then assigned various DMAs and indicators that can be included in GRI reports. Reporters
GRI and LEED both include levels of organization that
are not required to report on all Aspects; rather, they
are used to address sustainability relative to each
select and report only on Aspects and indicators that
frameworks design. As explained in section 2.1, GRIs
are most relevant to their business or industry and are
G4 report content is comprised of General Standard
of interest to their stakeholders. GRI report content is
Disclosures (GSDs) or Specific Standard Disclosures
primarily organized at the Aspect level (see appendix
(SSDs). 17
A, GRI Categories and Aspects).
GSDs include higher level organizational information in
LEED rating systems are organized and based on LEED
areas such as report and organizational profile, strat-
categories (see section 2.2). The components of LEED
egy, material Aspects and boundaries, stakeholder
categories are designed to mitigate the impacts of
engagement, governance, ethics and integrity, and
building projects on the environment and human
commitments to external initiatives. In contrast, SSDs
health through prescriptive requirements for design,
disclose an organizations performance on various As-
construction, and operations.
pects of sustainability and include Disclosure on Management Approaches (DMA) and Indicators.
Categories include requirements for areas, such as site

selection, alternative transportation methods, pollu-
DMAs are used for GRI material Aspects. They describe
tion, local purchasing, biodiversity, energy and water
an organizations approach to managing and measur-
efficiency, use of materials and resources, community
ing impacts. Indicators are organized by categories,
connectivity, health and occupant comfort. Each cat-
subcategories, and Aspects (or material topics).
egory is further broken down into prerequisites and

credits (see appendix B, LEED v4 for BD&C: New Con-
There are three G4 categories: Economic, Environmen-
struction and Major Renovation Checklist).
tal, and Social. The Social category is further divided

into four subcategories: Labor, Human Rights, Society,
and Product Responsibility. Categories and subcategories include Aspects, or material topics, specific to that
17
See section 3.4 and definitions in the glossary
category.
Defining Content: GRI report content is based on disclosures (GSDs and SSDs), while LEED project components are defined based on required prerequisites and credits. GRI disclosures describe organizational
sustainability performance, while LEED credits are prescriptive technical requirements that must be
fulfilled to ensure a project is designed in a sustainable manner. For example, GRI includes disclosures
on annual water consumption and waste generation, while LEED credits require annual waste audits
and efficiency of water operations. Fulfilling certain LEED credit requirements can potentially assist GRI
performance and guide report content.
2014 ISOS Group 15
3.5 FRAMEWORKS CONTENT, STRATEGY, AND QUALIFICATIONS
In contrast, LEED defines Minimum Program Requirements (MPRs) that represent core characteristics that
a project must possess to qualify for certification.
Both GRI and LEED frameworks include elements that

guide content, strategy, and qualifications. For in-
MPRs require projects to comply with environmental
stance, GRI defines disclosure requirements to be in
laws, be complete and permanent buildings, use a
accordance with the GRI Guidelines in addition to
reasonable site boundary, abide by floor area require-
defining principles that encourage transparency and
ments and occupancy rates, share energy and water
the quality of report content.
data, and have an acceptable building-to-site area ratio.
To qualify as a GRI report, a report must meet the requirements of the core option and include necessary
In addition to the MPRs, each project must satisfy
GSDs and SSDs, as defined by the GRI Guidelines and
the prerequisites as specified by LEED rating systems
associated reporting processes.
checklist to achieve certification
As shown below, GRI reporting principles are divided

into two groups: Principles for Defining Report Content
and Principles for Defining Report Quality.
TABLE 2: GRI Reporting Principles
Principles for Defining GRI Report Content

Stakeholder inclusiveness
Sustainability context
Materiality
Completeness
Principles for Defining GRI Report Quality

Balance
Comparability
Accuracy
Timeliness
Clarity
Reliability
3.6 SUPPLEMENTS TO THE GRI AND

LEED FRAMEWORKS
transportation, public agency, telecommunications,
Both frameworks began by providing general guidance
Similarly, LEED started with a single rating system but
for organizations and buildings; however, they have
has expanded to include ten rating systems (see sec-
evolved to include more industry or project-specific
tion 2.2) that apply to various operations and project
frameworks to meet the needs of the market.
types.
and apparel and footwear).
GRI has expanded to include ten sector supplements

(e.g., airport operators, financial services, event organizers, construction, and real estate), with more supplements in the pilot stage (automotive, logistics and
2014 ISOS Group
16
04
GRI and LEED Synergies

Green building design and management has a crucial role in the overall sustainability performance of an organization. The integration of GRI and LEED results in a more comprehensive approach for addressing organizational
sustainability in conjunction with an organizations built environment.
Organizations that have achieved LEED certification on
help maintain and achieve greater performance in sus-
building projects already have an established founda-
tainability.
tion for defining, tracking, and managing quantified

environmental sustainability performance that can be
LEED creates prescribed actions for improved sustain-
disclosed in a GRI report.
ability performance through the built environment,

whereas the GRI Guidelines help track and manage the
While LEED certification does not require the same
performance of these actions over time. Integrating
level of integration within the organizational system, it
the frameworks provides a more efficient approach to
can support sustainability management and improved
managing organizational resources.
performance over time if sustainability is included in

the buildings overall green building policy for capital
To fully leverage the value of these frameworks, us-
improvements and building operations.
ers of GRI and LEED can overlay their efforts with an

explicit sustainability vision, using the respective tools
The use of GRI reporting principles in conjunction
to increase performance and move toward goals that
with LEED-certified projects allows for ongoing
explicitly reference sustainability.
monitoring and assessment of building projects that
Trend: Green Building Performance Disclosures

"Green Building Performance Disclosure will continue as a major trend, highlighted by disclosure requirements
enacted in 2013 by more than 30 major cities around the country, laws that require commercial building owners
to disclose actual green building performance. Yudelson says he expects this trend to spread rapidly as the easiest
way to monitor reductions in carbon emissions from commercial and governmental buildings."
Source:Yudelson Associates, Building Design + Construction: Places and Policies, http://www.bdcnetwork.com/10-green-building-trends-2014
2014 ISOS Group 17
4.1 AREAS OF SYNERGY

Below are some areas identified for possible synergies and the integration points between the GRI and LEED.
Many of the identified areas were compiled based on GRI reports listed in section 4.2. The list provides examples,
but is not intended to be all encompassing
TABLE 3: Synergies of GRI and LEED Coordination

organizational
Engagement and Environmental
Economic
social
strength
Transparency
impacts
impacts
impacts
- Awards and recognition
- Published sustain-
- Carbon emissions
- Investing in and
- Employee education
ability commitment
through facilities and
financing sustainability
and development
and goals
transportation initia-
through job creation
- Business case development
tives
- Employee health and
- Shared lessons and

- Development of sustainability monitoring
systems and databases
transparency
wellness
- Sustainability infra-
- Green building/sus-
structure development
tainability education
- Environmental remediation
- Stakeholder engage- Link to disclosure

of management ap-
- Purchasing policies
ment
- Energy
and awareness
- Integrated project
- Product/service
- LEED affordable hous-
teams
design and impact
ing and community
proaches
- Marketing, public
impact
relations, and branding

- Purchasing and pro- Operations and
curement
- Occupant health
strategies
- Storm water manage- Policies and gover-
ment
nance
- Supply chain
- Quantified metrics
and indicators with
- Waste and materials
benchmarks
- Water
- Verified sustainability
initiatives
- Biodiversity
2014 ISOS Group
18
4.2 EXPANDING TO GRI FROM LEED
GRI reporting also requires a focus on organizational

culture, management systems, and communication
An organization that has completed a LEED project and
strategy, which is beyond the boundary prescribed for
wishes to pursue organization wide sustainability ini-
a LEED project.
tiatives may choose to use GRI as a framework to set

its strategy, engage and manage its stakeholders, and
4.3 EXPANDING TO LEED FROM GRI
improve its sustainability performance.

Organizations that have already produced a GRI reWhile completing a GRI report is different than com-
port and wish to pursue a LEED project must proceed
pleting a LEED project and these require two separate
through the LEED application and submittal processes.
efforts, some of the work required by a LEED project

overlaps with GRI and, if used effectively, can create
While LEED projects require some project-specific de-
greater efficiencies for the organization. For example,
liverables and planning processes that are outside of
GRI project teams can utilize the LEED environmental
the GRI Guidelines, the LEED team can apply the man-
indicators that have already been implemented for the
agement system that has already been established
organizations LEED building(s) in their GRI report. GRI
through the GRI process to inform the design, con-
teams will still need to identify additional indicators re-
struction, and ongoing operational strategies for the
lating to social, governance, and economic impacts of
LEED project.
the organization as a whole.

In addition, some overlap may be found between LEED
This will require organizational sustainability visioning,
and GRI team members, which could increase efficien-
planning and preparation, stakeholder engagement,
cies; however, since LEED is focused on the built envi-
material Aspect identification, impact metrics and indi-
ronment, additional team members are needed (e.g.,
cator definition, performance monitoring, and report
architecture, engineering, interior design, construc-
generation.
tion, and commissioning).
Selected GRI Reports Referencing LEED 18: The following organizations use LEED certification as a key component in addressing their environmental sustainability impacts through their operations and facilities. They also use this information to help generate content for their GRI reports.
Bank of America
Johnson Controls
BNY Mellon International
Kohls Corporation
CBRE
Prologis
CH2M HILL
Starbucks Coffee Company
CA Technologies
Toyota Motor Corporation North America
FedEx
Thomas Properties Group (Parkway Properties)
HCP, Inc.
Verizon Communications.
Intel Corporation
18
List provided by Marc Heisterkamp of USGBC.
2014 ISOS Group 19
GRI-LEED summary linkage table

The table below illustrates GRIs G4 framework compared across one of the LEED checklists LEED NC 2012 (v4).
It provides practitioners and GRI or LEED project team members with a tool that can help determine alignment and
direct connections between GRI disclosures/indicators and LEED credits/prerequisites.
For access to more detailed tables and additional tools that reference the GRI G3.1, G4, and other LEED checklists, please visit:
2014 ISOS Group
20
Full versions of LEED checklists and GRI guidelines can be found on the web pages shown below:
- LEED Checklists http://www.usgbc.org/leed#certification
-GRI Guidelines https://www.globalreporting.org/reporting/g4/Pages/default.aspx.
2014 ISOS Group 21
05
Resources & Glossary

This section includes definitions, references, and links to resources on key terms and
concepts and organizations referenced throughout this document.
5.1 RESOURCES
5.2 GENERAL TERMS
ASHRAE: Web Link: www.ashrae.org
Stakeholder: Entities or individuals who may be

affected by an organization's activities, products, or
CDP: Web Link: www.cdp.net/
services; and whose actions may affect the ability

of the organization to successfully implement its
Chartered Institution of Building Services Engineers
strategies and achieve its objectives. This includes
(CIBSE): Web Link: www.cibse.org
entities or individuals whose rights under law

or international conventions provide them with
Illuminating Engineering Society of North America
legitimate claims via the organization. Stakeholders
(IESNA): Web Link: http://www.ies.org/
can include those who are invested in the organization (such as employees, shareholders, suppli-
Integrated Reporting (IIRC): Web Link: http://www.
ers), as well as those who have other relationships
theiirc.org/
to the organization (such as vulnerable groups

within local communities, civil society).
International Organization for Standardization
(ISO): ISO 26000: Web Link: http://www.iso.org/iso/

Sustainability Report: A report created by com-
home/standards/iso26000.htm
panies and organizations that reveals economic,

International Organization for Standardization
environmental, social and governance performance
(ISO): ISO 14000: Web Link: http://www.iso.org/iso/
information. It can also be referred to as Corporate
home/standards/management-standards/iso14000.htm
Social Responsibility Report (CSR), Environmental

Social Governance (ESG) .
Organization for Economic Cooperation and Development (OECD): Web Link: http://www.oecd.org
Triple Bottom Line (TBL): A concept that expands

the traditional use of bottom line of being
UN Global Compact: Web Link: http://www.unglobal-
primarily financially focused to that of also includ-
compact.org/
ing societal and environmental impacts. TBL is also

referred to as People, Planet, Profit.
2014 ISOS Group
22
5.3 LEED TERMS
GRI-EICC Comparison
Web Link: http://www.gbci.org/org-nav/about-gbci/aboutgbci.aspx
Appeals: Following a LEED review, project teams can

appeal decisions made by the GBCI that approve or
LEED: See Leadership in Energy and Environmental
deny certain elements of projects related to LEED
Design (LEED).
prerequisites, credits, and/or points.

Web Link: http://www.gbci.org/main-nav/building-cer-
LEED 2009: The version of LEED that preceded LEED
tification/certification-guide/leed-for-new-construction/
v4.
application-review/appeal.aspx
LEED Accredited Professionals (LEED AP): Individuals

Cost of LEED: Fees paid to USGBC/GBCI to achieve
that have earned accreditation through USGBC that
LEED certification. Fees are split into registration and
affirms advanced knowledge in green building and
certification fees. Registration includes a flat fee paid
expertise in a particular LEED rating system.
at the time of registration (rates are based on the
Web Link: http://www.usgbc.org/leedap
date of registration). The certification fee is based

on a project's rating system and size; it is calculated
LEED Credits: Consists of one or more LEED points
and paid when the project team submits documen-
for different areas within the LEED checklist. LEED
tation for review via the LEED Online platform. The
projects achieve certification by meeting a minimum
fees for either the standard or split review cover
amount of LEED points, which depends on the level of
both the preliminary and final reviews.
certification sought.
Web Link: http://www.usgbc.org/leed/certification/fees/
LEED EBOM: A LEED rating system that encour-
overview
ages owners and operators of existing buildCredit Interpretation Rulings (CIRs): Allows project
ings to implement sustainable practices and
teams to obtain technical guidance on how LEED
reduce the environmental impacts of their build-
requirements, including Minimum Program Require-
ings, while addressing the major aspects of
ments (MPR), prerequisites, and credits, pertain to
ongoing building operations.
their projects. Sometimes referred to as Credit Inter-
Web Link: http://www.usgbc.org/ebom
pretation Requests or CIR Requests.

Web Link: http://www.gbci.org/Certification/Resources/cirs.
LEED Interpretations: Precedent-setting rulings that
aspx
may impact the way the LEED rating systems are

implemented across multiple projects.
Green Building Certification Institute (GBCI):
Web Link: http://www.usgbc.org/Docs/Archive/General/
Established in 2008 to administer certifications
Docs8858.pdf
and professional designations within the framework of the U.S. Green Building Councils LEED
LEED Online: The primary resource for proj-
Green Building Rating Systems. It is a third-party
ect teams to manage the LEED documentation,
organization that provides independent oversight
submittal, and certification process.
of professional credentialing and project certi-
Web Link: http://www.gbci.org/main-nav/building-certifica-
fication programs related to green building.
tion/leed-online/about-leed-online.aspx
2014 ISOS Group 23
LEED Prerequisites: The minimum or baseline re-
US Green Building Council (USGBC): Cre-
quirements that each project must meet in order to
ated the LEED green building program, which
earn LEED certification.
includes a nationwide network of chapters

and affiliates. USGBC is an advocate for green
LEED Rating System: LEED has various rating sys-
building education and policy.
tems that are geared towards the unique needs
Web Link: http://www.usgbc.org/
of a project or building type.

Web Link: http://www.usgbc.org/leed/rating-systems
5.4 GRI TERMS
LEED Submittal Process: LEED project teams submit
Accuracy: A GRI reporting principle that states that
supporting documentation to the GBCI for review to
a GRI report should include information that is suf-
earn LEED certification. The process varies depending
ficiently accurate and detailed for stakeholders to
on the rating system but typically includes a pre-
assess the organization's performance.
liminary review and final review.
Web Link: https://www.globalreporting.org/resourcelibrary/
Web Link: http://www.usgbc.org/leed/certification/submit/
GRIG4-Part1-Reporting-Principles-and-Standard-Disclosures.
design-construction (LEED Design & Construction Example)
pdf
LEED v4: LEED Version 4.
Aspect: A term used in the GRI Guidelines that refers
Web Link: http://www.usgbc.org/v4
to a list of material topics covered by these guidelines.

Level of Certification (LEED): LEED has four cer-
tification levels that can be achieved based on
pdf
a point system: (1) Certified (4049 points), (2)

Silver (5059 points), (3) Gold (6079 points),
Balance: A GRI reporting principle that states that
and (4) Platinum (80+ points).
a GRI report should reflect positive and negative
Web Link: http://www.usgbc.org/articles/about-leed
aspects of the organization's performance to create a

reasonable assessment of overall performance.
Leadership in Energy and Environmental Design
(LEED): A green building tool and certification
system created by the US Green Building Council
pdf
that addresses the entire building lifecycle. Building projects satisfy prerequisites and earn points to
Clarity: A GRI reporting principle stating that, when
achieve different levels of certification.
producing a GRI report, the reporting organization
Web Link: http://www.usgbc.org/leed
should make information available in a manner that is

understandable and accessible to stakeholders using
Minimum Program Requirements (MPR): The mini-
the report.
mum requirements that a LEED project must have in
order to be eligible for LEED Certification.
Web Link: http://www.usgbc.org/Docs/Archive/General/
pdf
Docs6715.pdf
2014 ISOS Group
24
Completeness: A GRI reporting principle stating that
report and communicates the context in which the
a GRI report should include coverage of material
reporting organization identified material impacts,
Aspects and their boundaries, sufficient to reflect sig-
mitigation efforts, and performance for at least one
nificant economic, environmental, and social impacts,
performance indicator for each selected material as-
and to enable stakeholders to assess the organiza-
pect.
tion's performance for the reporting period.

Disclosure: A synopsis of an organizations impact on
the environment, society and the economy, whether
pdf
positive, or negative.
Comparability: A GRI reporting principle stating that,
Disclosures on Management Approach (DMA):
when developing a GRI report, the reporting organiza-
Designed to provide sustainability report users with
tion should select, compile, and report information
information on the implementation of organizational
consistently. The reported information should be
strategy and provide context for reported indicators
presented in a manner that enables stakeholders to
and performance trends.
analyze changes in the organization's performance
Web Link: https://www.globalreporting.org/reporting/g4/
over time, and that could support analysis relative to
g4-developments/g4-working-groups/Pages/Disclosure-on-
other organizations.
Management-Approach.aspx

Externally Assured or External Assurance: GRI reports
pdf
can be externally assured by pursuing third-party external assurance of report content and quality. This
Comprehensive Option: A GRI In Accordance op-
helps protect the interest of stakeholders and provides
tion that builds on the basic core In Accordance
a level of comfort to key decision makers so they know
requirements while expanding the scope of the
the information they are using for business decisions
report through additional disclosures on strategy and
is reliable and in full compliance with the relevant re-
analysis, governance, and ethics, and integrity. It also
porting frameworks.
requires more extensive communication on sustain-
Web Link: http://isosgroup.com/external-assurance/
ability performance by requiring the reporting of all

indicators related to an identified material aspect.
General Standard Disclosures (GSD): A description of
the organization and reporting process. Disclosures are
applicable to all organizations preparing sustainabil-
pdf
ity reports. Depending on the organization's choice of

In Accordance option, the organization has to iden-
Content Index: A tool in GRI based reports that enables
tify the required GSDs to be reported.
readers to gain a quick overview of the report and en-
sures easy navigation across all GRI indicators.
pdf
Core Option: A GRI In Accordance option that contains the essential components of a sustainability
2014 ISOS Group 25
Global Reporting Initiative (GRI): A global nonprofit
mance indicators, or KPIs.
organization that develops and publishes guidelines
for reporting on economic, environmental, social, and
governance performance (i.e., sustainability perfor-
pdf.
mance).
Impact(s): A term used in the GRI Guidelines, that un-
Web Link: https://www.globalreporting.org/
less otherwise stated, refers to significant economic,

GRI Aspects: Activities and policies of the reporting
environmental, and social impacts that are positive,
organization that reflect the organizations significant
negative, actual, potential, direct, indirect short term,
economic, environmental and social impacts or play an
long term, intended, or unintended. https://www.glo-
important role in stakeholder decision making.
balreporting.org/resourcelibrary/GRIG4-Part1-Reporting-Principles-and-Standard-Disclosures.pdf
GRI Categories: Reports consist of three main disclosure groupings namely Economic, Environmental
GRI Sustainability Reporting Guidelines: Provides
and Social.
reporting principles, standard disclosures, and an

implementation manual for the preparation of sus-
GRI G3 and GRI 3.1: Sustainability reporting frame-
tainability reports by organizations, regardless of their
works preceding the G4 Guidelines. For more informa-
size, sector, or location.
tion or to download these guidelines:
Web Link: https://www.globalreporting.org/reporting/
Pages/default.aspx
G3andG3-1/Pages/default.aspx
Impact(s): A term used in the GRI Guidelines, that unGRI G4: The newest version of the Global Reporting
less otherwise stated, refers to significant economic,
Initiative Reporting Framework, released in May 2013.
environmental, and social impacts that are positive,
It was designed to help reporters prepare sustainabil-
negative, actual, potential, direct, indirect short term,
ity reports with a focus on materiality, or in other
long term, intended, or unintended.
words, the organizations most critical sustainability-
related issues. For more information on the G4:
pdf
Pages/default.aspx
Implementation Manual: Part 2 of the GRI G4

To download the Implementation Manual and/or the
Guidelines. Provides examples on how to apply GRI
Reporting Principles and Standard Disclosures Guide:
reporting principles, how to prepare the reporting
information to be disclosed, and how to interpret the
Pages/default.aspx
various concepts in the GRI Guidelines. References to

other sources, a glossary and general reporting notes
GRI Indicators: Included in GRI reports to provide
are also included. Organizations should consult the
information on the economic, environmental, and
implementation manual when preparing a sustainabil-
social performance or impacts of an organization. Also
ity report.
referred to as performance indicators, key perfor-
2014 ISOS Group
26
In Accordance: A term stating that a sustainability
Principles for Defining Report Content: Defines the
report is In Accordance with GRI, and it meets the
process that should be used to identify the content
requirements of the Core or Comprehensive options
that a GRI report should cover by considering the
in the GRI G4 Guidelines.
organization's activities, impacts, and the substantive
expectations and interests of its stakeholders. Prin-
ciples include stakeholder inclusiveness, sustainability
pdf
context, materiality, and completeness.

Indicator: Provides information on the eco-
nomic, environmental, and social performance
pdf
or impacts of an organization related to its material Aspects. Each aspect in the GRI Guide-
Principles for Defining Report Quality: Guides choices
lines includes a set of defined indicators.
to ensure the quality of information in sustainability
reports. Principles include balance, comparability, ac-
curacy, timeliness, clarity, and reliability.
pdf

Linkage Documents: GRIs guidance on how to use the
pdf
GRI Sustainability Reporting Framework in combination with other reporting standards.
Reliability: A GRI reporting principle that states that,
Web Link: https://www.globalreporting.org/reporting/
when producing a GRI report, the reporting organi-
reporting-support/reporting-resources/linkage-documents/
zation should gather, record, compile, analyze, and
Pages/default.aspx
disclose information and processes used in the preparation of a report in a way that they can be subject
Material Aspect(s): Aspects defined by the GRI that
to examination and that establishes the quality and
reflect an organizations significant economic, environ-
materiality of the information.
mental and social impacts; or substantively influ-
ence the assessments and decisions of stakeholders.
pdf
Reporting Principles: Defined by GRI to achieve trans-
pdf
parency in sustainability reporting and are designed

Materiality: A GRI reporting principle that states that
to be applied by all organizations when preparing a
a GRI report should cover aspects that 1) reflect the
sustainability report. The Principles are divided into
organization's significant economic, environmental,
two groups: 1) Principles for Defining Report Content,
and social Impacts or 2) substantively influence the
and 2) Principles for Defining Report Quality.
assessments and decisions of stakeholders.
pdf
pdf
2014 ISOS Group 27
Reporting Principles and Standard Disclosures:
Sustainability Context: A GRI reporting principle that
Part 1 of the GRI G4 Guidelines. Contains reporting
states that a GRI report should present an organiza-
principles, standard disclosures, and the criteria to be
tion's performance in the wider context of sustainabil-
applied by an organization to prepare its sustainability
ity.
report In Accordance with the Guidelines. Defini-
tions of key terms are also included.
pdf
Timeliness: A GRI reporting principle that states that,
pdf
when producing a GRI report, the reporting organizaSector Supplement: GRI sector-specific reporting
tion should report on a regular schedule so that infor-
guidance that includes versions of the GRI Guidelines
mation is available in time for stakeholders to make
tailored for various sectors.
informed decisions.
Web Link: https://www.globalreporting.org/REPORTING/

SECTOR-GUIDANCE/Pages/default.aspx
Specific Standard Disclosure (SSD): Information on

the organization's management and performance
related to material Aspects.
pdf
Stakeholder Inclusiveness: A GRI reporting principle

stating that, when producing a GRI report, the reporting organization should identify an organizations
stakeholders, and explain how it has responded to
their reasonable expectations and interests.
pdf
Standard Disclosure: Disclosures included in GRI reports that communicate an organizations sustainability impacts, strategy, management, and approach.
There are two different types of GRI Standard Disclosures: General Standard Disclosures and Specific Standard Disclosures.
2014 ISOS Group
28
Publication Date: July, 2014
About Susty Pacfic

Susty Pacific is a Hawaii-based firm specializing in responsible business and sustainability consulting.
Susty Pacific's expertise and knowledge combine business competency with sustainability to develop tangible solutions
that address the reality of business needs. We strive to create opportunities for our clients to improve business and sustainability performance.
Website: www.sustypacific.com/
About ISOS Group

ISOS Group is a leading sustainability services agency with big project experience that blends a passion for sustainability
reporting with clients who make a difference. We specialize in GRI, GRESB and CDP sustainability reporting, external assurance of CSR reports and verification of greenhouse gas (GHG) emissions and climate data.
ISOS Group is a Global Reporting Initiative (GRI) Certified Training Partner and a CDP Silver Education and Training Partner
in the U.S.
Website: www.isosgroup.com

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How the Leadership in Energy and

Environmental Design (LEEDTM) v4

Publication Date: July, 2014

About ISOS Group

JANUARY | FLEXIBLE MAGAZIN | WWW.FLEXIBLEMAGAZIN.COM

2014 ISOS Group 02

2014 ISOS Group 03

GRI-LEED TABLE DEVELOPMENT

GRI linkage documents offer guidance on how to use the GRI

It provides assistance for GRI reporters to more

INDUSTRY EXPERT REVIEWERS AND

Sustainability Reporting Framework in combination with other

It is with great hope that professionals following

Cindy Sundborg, Brightworks

2014 ISOS Group

WWW.FLEXIBLEMAGAZIN.COM | FLEXIBLE MAGAZIN | JANUARY

2014 ISOS Group 05

The purpose of this document is to provide a resource

LEED, however, focuses specifically on sustainability in

for GRI and LEED practitioners and project teams to

the built environment through the design, planning,

identify connections between GRI indicators and LEED

construction, and operation of buildings.

credits. These identified connections will provide a

REFERENCES TO OTHER STANDARDS

reporting organizations) to more efficiently track and

Both the GRI and the LEED frameworks consistently

This document can serve as a planning tool for green

often integrated within the frameworks themselves.

building, facility management, and capital improve-

For example, GRI references standards or frameworks

ment projects that reference the LEED system so as to

from the Carbon Disclosure Project (CDP), Organization

align it with organizational reporting, disclosure priori-

for Economic Cooperation and Development (OECD),

ties, and selected performance indicators for the proj-

the UN Global Compact, International Integrated Re-

porting Council (IIRC), International Organization for

As of 2013, over 6,200 organizations from around the

LEED references various design, construction, opera-

than 100,000 building projects have participated in the

tions and procurement standards aimed at achieving

LEED certification system.

The GRI Guidelines and

certification, including but not limited to the American

the USGBCs LEED green building certification frame-

Society of Heating, Refrigerating, and Air Condition-

work provide organizational leaders and managers

ing Engineers (ASHRAE), EPA Tool for the Reduction

with comprehensive, process-driven frameworks that

and Assessment of Chemical and Other Environmen-

integrate sustainability into their organizations.

tal Impacts (TRACI), Illuminating Engineering Society

of North America (IESNA), and Chartered Institution of

Building Services Engineers (CIBSE).

to organizational sustainability that focuses on organizational impacts, performance, management systems,

operations, stakeholder engagement, and transpar-

port. http://www.usgbc.org/sites/default/files/USGBC_AR_2012.pdf globalreporting.org//

See GRI Database. http://database.globalreporting.org; 2 See USGBC 2012 Annual Re-

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2014 ISOS Group

An Overview: GRI and LEED

2.1 GRI SUSTAINABILITY REPORTING