The GRI G4 social dimension of sustainability concerns the impacts the organization has on the social systems within which it operates and Human Rights specficially covers the extent to which processes have been implemented, incidents of human rights violations, and changes in stakeholders’ ability to enjoy and exercise their human rights. 

Among the human rights issues included are non-discrimination, gender equality, freedom of association, collective bargaining, child labor, forced or compulsory labor, and indigenous rights. 

There is growing global consensus that organizations have the responsibility to respect human rights.

The international legal framework for human rights is comprised of a body of law made up of treaties, conventions, declarations and other instruments. The corner stone of human rights is the United Nations (UN) International Bill of Rights, which is formed by three instruments:

• United Nations (UN) Declaration, 'Universal Declaration of Human Rights', 1948
• United Nations (UN) Convention, 'International Covenant on Civil and Political Rights', 1966
• United Nations (UN) Convention, 'International Covenant on Economic, Social, and Cultural Rights', 1966

These are the first reference points for any organization reporting on human rights. In addition to these three key instruments, the international legal framework for human rights is underpinned by over 80 other instruments. These instruments range from soft declarations and guiding principles to binding treaties and conventions, and range from universal to regional instruments. 

Organizations can affect a wide range of human rights. In assessing which human rights are relevant for reporting, the organization should consider all human rights.

(Source: Global Reporting Initiative)