Since 2002, the Global Reporting Initiative (GRI) has played an increasing role in harmonising international non-financial reporting. Over the years hundreds of organisations have used the Guidelines as the basis for their reporting, and thousands of stakeholders have used information in reports issued by the organisations they are interested in or have a relationship with. Based on feedback from practitioners, reporting organisations and from report user groups, GRI have set-out to improve the 2002 Guidelines. The result is a third generation of GRI Guidelines, known as G3. The draft G3 Guidelines are available for public consultation (from 2 January until 31 March 2006) directly from the GRI at http://www.grig3.org. Sd3 will be making representations directly to GRI and will be happy to hear your views or describe how the main changes in the Guidelines may impact on your future reporting.