MAPPING DOCUMENT

Electric Utilities Sector Supplement / G3.1 Guidelines Mapping Document

This document is designed for organizations that intend to use the Electric Utilities Sector Supplement (EUSS), released in April 2009 and
based on GRI's G3 Guidelines, in combination with the GRI’s G3.1 Guidelines, released in March 2011. The G3.1 Guidelines feature a range
of new disclosures, adjusted disclosure requirements applied to the G3 version of the disclosures, and revised contextual content to assist
reporters.

The following table provides an overview of: (i) where the EUSS provides sector-specific guidance in addition to the G3 Guidelines, and (ii)
differences between the G3 and G3.1 Guidelines. All sector specific guidance provided by the EUSS is reflected. Those G3 disclosures not
listed in the table remain unchanged. Please refer to the EUSS and G3.1 Guidelines, including the Indicator Protocols, for full details.

G3.1 Guidelines
EUSS New disclosures on
Management Approach, Adjusted data
based on
Aspect or Performance requirements /
G3 Guidelines
Indicators Revised content
NOTES
Defining Content, Materiality X
Quality, & Boundary Stakeholder inclusiveness X
Sustainability context X
Organizational Organizational Profile - 2.8 X
Profile Organizational Profile EU1 X
Organizational Profile EU2 X
Organizational Profile EU3 X
Organizational Profile EU4 X
Organizational Profile EU5 X
Report Scope and Boundary - 3.5 X
Governance - 4.1 X
Governance - 4.3 X
Governance - 4.7 X
Commitments to external initiatives - 4.14 X
Economic Aspect: Availability and reliability X
Aspect: Demand-Side management X
Aspect: Research and Development X
Aspect: Plant Decommissioning X
EU6 X
EU7 X
EU8 X
EU9 X
EU10 X
EU11 X
EU12 X
EC5 X
Environmental Aspect : Materials X
Aspect : Water X
Aspect : Biodiversity X
Aspect : Emissions, Effluents and Waste X
EN1 X
EN8 X
EN9 X
EN12 X
EN13 X
EU13 X
EN14 X X 1
EN16 X
EN18 X
EN20 X
EN21 X
EN22 X X 1
Labor Practices and Management Approach: Training and Awareness X
Decent Work Management Approach: Monitoring and Follow-Up X
Management Approach: Additional Contextual Information X
Aspect: Equal Remuneration for Women and Men X
EU14 X
EU15 X
EU16 X
LA1 X X 1
LA2 X X 3
EU17 X
EU18 X
LA3 X
LA4 X
LA7 X X 1
LA10 X
LA12 X
LA13 X
LA14 X
LA15 X

1
 MAPPING DOCUMENT (CONT'D…)
Electric Utilities Sector Supplement / G3.1 Guidelines Mapping Document

G3.1 Guidelines
New disclosures on
EUSS Management Approach, Adjusted data
based on Aspect or Performance requirements /
G3 Guidelines Indicators Revised content NOTES
Human Rights Management Approach: Goals and Performance X
Management Approach: Policy X
Management Approach: Organizational Risk Assessment X
Management Approach: Impact Assessment X
Management Approach: Organizational Responsibility X
Management Approach: Training and Awareness X
Management Approach: Monitoring, Follow-Up and Remediation X
Aspect: Assessment X
Aspect: Remediation X
HR1 X
HR2 X
HR3 X
HR4 X
HR5 X X 1
HR6 X
HR7 X
HR8 X
HR9 X
HR10 X
HR11 X
Society Management Approach: Goals and Performance X
Management Approach: Policy X
Management Approach: Organizational Responsibility X
Management Approach: Training and Awareness X
Management Approach: Monitoring and Follow-Up X
Aspect: Local Communities X
Aspect: Disaster/Emergency Planning and Response X
EU19 X
EU20 X
EU21 X
SO1 X X 2
EU22 X
SO9 X
SO10 X
Product Aspect: Access X
Responsibility Aspect: Provision of Information X
EU23 X
EU24 X
PR1 X
EU25 X
EU26 X
EU27 X
EU28 X
EU29 X
EU30 X
PR5 X
PR6 X

NOTES
1. EUSS and G3.1 disclosures are complementary.
2. SO1 has been redefined under G3.1. To achieve Application Level A using G3.1, reporters must report on SO1 (G3.1) and SO1 (EUSS) .
3. LA2 Compilation Points have been redefined under G3.1. To achieve Application Level A using G3.1, reporters must report on both LA2 (G3.1) and LA2 (EUSS).

The EUSS, G3 and G3.1 Guidelines are free to download from the GRI website www.globalreporting.org.
Download the Electric Utilities Sector Supplement
Download G3.1 Guidelines with updates highlighted (PDF)