The Assessment Toolkit (“Toolkit”) outlines the roles and responsibilities of relevant actors in the GNI assessment process. The most recent Toolkit builds upon the experience of previous GNI assessments and incorporates and supersedes all previous Toolkits.
The Toolkit aims to provide all necessary information for independent assessors to conduct the assessment, including concrete guidance on the process and scope of the assessment, actionable questions for the Process review of a company’s implementation of the GNI Principles.
The Toolkit draws from a range of sources related to responsible business conduct and management systems audits, including the Global Reporting Initiative (GRI), the UN Guiding Principles Reporting Framework, and the EU Corporate Sustainability Reporting Directive.