Currently, over 4 000 enterprises around the world are using these guidelines. These guidelines can be separated into three major parts: i) guiding principles for defining report content, divided into content, boundary and quality principles, ii) the guidelines on actual report content, divided into strategic, governance, managerial and operational (i.e. indicators) disclosures, and iii) the protocols to guide users through important parts of the reporting process, like the indicator disclosures and the materiality analysis. Economic topics covered include for example economic performance, market presence, indirect economic impacts in the value chain, anti-corruption. Environmental topics include materials, energy, water, biodiversity, emissions, effluents, waste, transport, products and services. Social topics include for example employee related benefits, diversity, health and safety, training and development, human rights and product responsibility and society.