GRI provides the most widely-used sustainability reporting guidelines, addressing companies’ economic, social and environmental impacts. The UN Guiding Principles Reporting Framework, developed through RAFI, provides the first comprehensive guidance to companies to report exclusively on their human rights performance in line with the UN Guiding Principles on Business and Human Rights and is a complementary tool to the GRI G4 Sustainability Reporting Guidelines...GRI and RAFI signed a Memorandum of Understanding (MOU) in December 2013 and will continue their collaboration to develop a joint summary of the key synergies between the two frameworks and how companies can benefit from their combined implementation in practice.