Are the GRI G4 Sector Disclosures still relevant?

With the new GRI Standards, using the G4 Sector Disclosures is a ‘reporting requirement’ – a
‘should’, not a ‘reporting requirement’ (GRI 101 Foundations, pg. 18). What does this mean for
Simply put, it is now a recommendation, and not a requirement, that reporting organisations consult
the sector disclosures to assist with identifying its material topics and indicators to report on. To
prepare a report in accordance to GRI Standards, you do not have to consult the sector disclosures,
but Paia recommends that you do. GRI Standards requires that attention be paid to the sustainability
context, which includes the sectoral context. One of the tests of materiality is that it includes “main
topics and future challenges for a sector, as identified by peers and competitors” (GRI 101
Foundations, pg. 18) , suggesting that a sector-specific approach still remains useful.

Sources: GRI 101 Foundations Document, 2016