GRI 1 - Foundation 2021

GRI 1: Foundation 2021
1 JANUARY 2023
UNIVERSAL STANDARD 1
GRI 1: Foundation 2021
Universal Standard
Effective Date
This Standard is effective for reports or other materials published on or after 1 JANUARY 2023.
Responsibility
This Standard is issued by the Global Sustainability Standards Board (GSSB). Any feedback on the GRI Standards
can be submitted to [email protected] for the consideration of the GSSB.
Due Process
This Standard was developed in the public interest and in accordance with the requirements of the GSSB Due
Process Protocol. It has been developed using multi-stakeholder expertise, and with regard to authoritative
intergovernmental instruments and widely held expectations of organizations relating to social, environmental, and
economic responsibilities.
Legal Liability
This document, designed to promote sustainability reporting, has been developed by the Global Sustainability
Standards Board (GSSB) through a unique multi-stakeholder consultative process involving representatives from
organizations and report information users from around the world. While the GRI Board of Directors and GSSB
encourage the use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all
organizations, the preparation and publication of reports based fully or partially on the GRI Standards and related
Interpretations are the full responsibility of those producing them. Neither the GRI Board of Directors, GSSB, nor
Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting
directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports, or the
use of reports based on the GRI Standards and related Interpretations.
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© 2022 GRI. All rights reserved.
ISBN 978-90-8866-133-4
3 GRI 1: Foundation 2021
Content
Introduction 4
1. Purpose and system of GRI Standards 4
2. Key concepts 8
3. Reporting in accordance with the GRI Standards 11
4. Reporting principles 20
5. Additional recommendations for reporting 25
Glossary 27
Bibliography 31
Appendix 1. GRI content index in accordance 32
Appendix 2. GRI content index with reference 37
Introduction
GRI 1: Foundation 2021 introduces the purpose and system of the GRI Sustainability Reporting Standards (GRI
Standards) and explains key concepts for sustainability reporting. It also specifies the requirements and reporting
principles that organizations must comply with to report in accordance with the GRI Standards. GRI 1 is the first
Standard that organizations should consult to understand how to report using the GRI Standards.
GRI 1 is structured as follows:

• Section 1 introduces the purpose and the system of the GRI Standards.
• Section 2 explains the key concepts that are used throughout the GRI Standards.
• Section 3 specifies the requirements for reporting in accordance with the GRI Standards.
• Section 4 specifies the reporting principles, which are fundamental to ensuring the quality of the reported
information.
• Section 5 presents recommendations for the organization to align its sustainability reporting with other types of
reporting and to enhance the credibility of its sustainability reporting.
• The Glossary contains defined terms with a specific meaning when used in the GRI Standards. The terms are
underlined in the text of the GRI Standards and linked to the definitions.
• The Bibliography lists authoritative intergovernmental instruments used in developing this Standard.
• The Appendixes provide guidance on how to prepare a GRI content index.
1. Purpose and system of GRI Standards

1.1 Purpose of the GRI Standards
Through their activities and business relationships, organizations can have an effect on the economy, environment,
and people, and in turn make negative or positive contributions to sustainable development. Sustainable
development refers to ‘development which meets the needs of the present without compromising the ability of future
generations to meet their own needs’ [8]. The objective of sustainability reporting using the GRI Sustainability
Reporting Standards (GRI Standards) is to provide transparency on how an organization contributes or aims to
contribute to sustainable development.
The GRI Standards enable an organization to publicly disclose its most significant impacts on the economy,
environment, and people, including impacts on their human rights and how the organization manages these impacts.
This enhances transparency on the organization’s impacts and increases organizational accountability.
The Standards contain disclosures that allow an organization to report information about its impacts consistently and
credibly. This enhances the global comparability and quality of reported information on these impacts, which supports
information users in making informed assessments and decisions about the organization’s impacts and contribution
to sustainable development.
The GRI Standards are based on expectations for responsible business conduct set out in authoritative
intergovernmental instruments, such as the Organisation for Economic Co-operation and Development (OECD)
Guidelines for Multinational Enterprises [3] and the United Nations (UN) Guiding Principles on Business and Human
Rights [5] (see the Bibliographies of the GRI Standards for a list of authoritative instruments used in developing the
GRI Standards). Information reported using the GRI Standards can help users assess whether an organization
meets the expectations set out in these instruments. It is important to note that the GRI Standards do not set
allocations, thresholds, goals, targets, or any other benchmarks for good or bad performance.
1.2 Users
Any organization can use the GRI Standards – regardless of size, type, geographic location, or reporting experience –
to report information about its impacts on the economy, environment, and people, including impacts on their human
rights.
The reported information can be used by the organization in its decision-making, for example, when setting goals and
targets, or when assessing and implementing its policies and practices.
Stakeholders and other information users can use the GRI Standards to understand what organizations are expected
to report about. Stakeholders can also use an organization’s reported information to assess how they are affected or
how they could be affected by the organization’s activities.
Investors, in particular, can use the reported information to assess an organization’s impacts and how it integrates
sustainable development in its business strategy and model. They can also use this information to identify financial
risks and opportunities related to the organization’s impacts and to assess its long-term success. Users other than
the organization’s stakeholders, such as academics and analysts, can also use the reported information for
purposes such as research or benchmarking.
The term ‘information users’ in the GRI Standards refers to all these diverse users of the organization’s reported
information.
1.3 System of GRI Standards

The GRI Standards are structured as a system of interrelated standards that are organized into three series: GRI
Universal Standards, GRI Sector Standards, and GRI Topic Standards (see Figure 1 in this Standard). The Universal
Standards are used by all organizations when reporting in accordance with the GRI Standards. Organizations use the
Sector Standards according to the sectors in which they operate, and the Topic Standards according to their list of
material topics.
Universal Standards: GRI 1, GRI 2 and GRI 3

An organization begins by consulting GRI 1: Foundation 2021. GRI 1 introduces the purpose and system of GRI
Standards and explains key concepts for sustainability reporting. It also specifies the requirements and reporting
principles that the organization must comply with to report in accordance with the GRI Standards.
GRI 2: General Disclosures 2021 contains disclosures that the organization uses to provide information about its
reporting practices and other organizational details, such as its activities, governance, and policies. This information
gives insight into the profile and scale of the organization and provides a context for understanding the organization’s
impacts.
GRI 3: Material Topics 2021 provides step-by-step guidance on how to determine material topics. GRI 3 also contains
disclosures that the organization uses to report information about its process of determining material topics, its list of
material topics, and how it manages each topic.
Sector Standards
The Sector Standards provide information for organizations about their likely material topics. The organization uses
the Sector Standards that apply to its sectors when determining its material topics, and when determining what
information to report for the material topics.
Topic Standards
The Topic Standards contain disclosures for the organization to report information about its impacts in relation to
particular topics. The Topic Standards cover a wide range of topics. The organization uses the Topic Standards
according to the list of material topics it has determined using GRI 3.
Figure 1. GRI Standards: Universal, Sector and Topic Standards
GRI Standards
Universal Standards Sector Standards Topic Standards
Requirements and
principles for using the
GRI Standards
Disclosures about the

reporting organization
Disclosures and
guidance about the
organization's material
topics
Apply all three Universal Use the Sector Standards that Select Topic Standards to report
Standards to your reporting apply to your sectors specific information on your
material topics
1.4 Using the GRI Standards

All disclosures in the GRI Standards contain requirements. The requirements list information that an organization
must report or provide instructions that the organization must comply with to report in accordance with the GRI
Standards.
If the organization cannot comply with a disclosure or with a requirement in a disclosure for which reasons for
omission are permitted (e.g., because the required information is confidential or subject to legal prohibitions), then
the organization is required to specify the disclosure or the requirement it cannot comply with, and provide a reason
for omission with an explanation in the GRI content index. See Requirement 6 in this Standard for more information
on reasons for omission.
If the organization cannot report the required information about an item specified in a disclosure because the item
(e.g., committee, policy, practice, process) does not exist, it can comply with the requirement by reporting this to be the
case. The organization can explain the reasons for not having this item or describe any plans to develop it. The
disclosure does not require the organization to implement the item (e.g., developing a policy), but it is required to
report that the item does not exist.
Requirements, guidance and defined terms

The following apply throughout the GRI Standards:
Requirements are presented in bold font and indicated by the word 'shall'. An organization must comply with
requirements to report in accordance with the GRI Standards.
Requirements may be accompanied by guidance.
Guidance includes background information, explanations, and examples to help the organization better understand
the requirements. The organization is not required to comply with guidance.
The Standards may also include recommendations. These are cases where a particular course of action is
encouraged but not required.
The word ‘should’ indicates a recommendation, and the word ‘can’ indicates a possibility or option.
Defined terms are underlined in the text of the GRI Standards and linked to their definitions in the Glossary. The
organization is required to apply the definitions in the Glossary.
Reporting format
In the GRI Standards, the term ‘sustainability reporting’ refers to the process of reporting, which starts with an
organization determining its material topics based on its most significant impacts and results in the organization
publicly reporting information about these impacts.
The organization can publish or make information accessible in a range of formats (e.g., electronic, paper-based)
across one or more locations (e.g., a standalone sustainability report, web pages, an annual report). The terms
‘report’ and ‘reported information’ in the GRI Standards both refer to information reported across all locations.
The GRI content index provides an overview of the organization’s reported information and shows the location where
information users can find it. The content index also shows which GRI Standards and disclosures the organization
has used.
If the organization intends to publish a standalone sustainability report, it does not need to repeat information that it
has already reported publicly elsewhere, such as on web pages or in its annual report. In such a case, the
organization can report a required disclosure by providing a reference in the GRI content index as to where this
information can be found (e.g., by providing a link to the web page or citing the page in the annual report where the
information has been published).
Effective date
All GRI Standards have an effective date. This is the date from when the information published by an organization
must make use of a particular GRI Standard. All information published after the effective date of a Standard must
make use of that Standard.
For example, GRI 1: Foundation 2021 has an effective date of 1 January 2023. This means that the organization must
make use of GRI 1 for the information it publishes on or after 1 January 2023.
Effective dates are set keeping in mind that organizations may need time to adopt a new or revised Standard.
Adoption of a Standard before its effective date is encouraged, as this allows the organization to report according to
best practice.
2. Key concepts
This section explains the concepts that lay the foundation for sustainability reporting. Understanding how these
concepts are applied in the GRI Standards is essential for those who collect and prepare information for reporting
and those who interpret information that is reported using the Standards.
The key concepts covered in this section are: impact, material topics, due diligence, and stakeholder. The purpose of
the Standards is to enable organizations to report information about their most significant impacts on the economy,
environment, and people, including impacts on their human rights – in the GRI Standards these are referred to as
material topics. Due diligence and stakeholder engagement help organizations identify their most significant impacts.
2.1 Impact
In the GRI Standards, impact refers to the effect an organization has or could have on the economy, environment, and
people, including effects on their human rights, as a result of the organization’s activities or business relationships.
The impacts can be actual or potential, negative or positive, short-term or long-term, intended or unintended, and
reversible or irreversible. These impacts indicate the organization’s contribution, negative or positive, to sustainable
development.
The organization’s impacts on the economy refer to the impacts on economic systems at local, national, and global
levels. An organization can have an impact on the economy through, for example, its competition practices, its
procurement practices, and its taxes and payments to governments.
The organization’s impacts on the environment refer to the impacts on living organisms and non-living elements,
including air, land, water, and ecosystems. An organization can have an impact on the environment through, for
example, its use of energy, land, water, and other natural resources.
The organization’s impacts on people refer to the impacts on individuals and groups, such as communities,
vulnerable groups, or society. This includes the impacts the organization has on people’s human rights. An
organization can have an impact on people through, for example, its employment practices (e.g., the wages it pays to
employees), its supply chain (e.g., the working conditions of workers of suppliers), and its products and services (e.g.,
their safety or accessibility). Individuals or groups that have interests that are affected or could be affected by the
organization’s activities are referred to as stakeholders (see section 2.4 in this Standard for more information).
The impacts on the economy, environment, and people are interrelated. For example, an organization’s impacts on
the economy and environment can result in impacts on people and their human rights. Similarly, an organization’s
positive impacts can result in negative impacts and vice versa. For example, an organization's positive impacts on the
environment can lead to negative impacts on people and their human rights.
2.2 Material topics

An organization may identify many impacts on which to report. When using the GRI Standards, the organization
prioritizes reporting on those topics that represent its most significant impacts on the economy, environment, and
people, including impacts on their human rights. In the GRI Standards, these are the organization’s material topics.
Examples of material topics are anti-corruption, occupational health and safety, or water and effluents. A topic need
not be limited to impacts on the economy, the environment, or people; it can cover impacts across all three
dimensions. For example, an organization might determine that ‘water and effluents’ is a material topic based on the
impacts its water use has on ecosystems and local communities’ access to water. The GRI Standards group impacts
into topics, like ‘water and effluents’, to help organizations report cohesively about multiple impacts that relate to the
same topic.
The process of determining material topics is informed by the organization’s ongoing identification and assessment
of impacts. The ongoing identification and assessment of impacts involves engaging with relevant stakeholders and
experts and it is conducted independently of the sustainability reporting process. See section 1 in GRI 3: Material
Topics 2021 for more information on determining material topics.
Box 1. Sustainability reporting and financial and value creation reporting
The GRI Standards enable organizations to report information about the most significant impacts of their
activities and business relationships on the economy, environment, and people, including impacts on their
human rights. Such impacts are of primary importance to sustainable development and to organizations’
stakeholders, and they are the focus of sustainability reporting.
The impacts of an organization’s activities and business relationships on the economy, environment, and
people can have negative and positive consequences for the organization itself. These consequences can be
operational or reputational, and therefore in many cases financial. For example, an organization’s high use of
non-renewable energy contributes to climate change and could, at the same time, result in increased
operating costs for the organization due to legislation that seeks to shift energy use toward renewable
sources.
Even if not financially material at the time of reporting, most, if not all, of the impacts of an organization’s
activities and business relationships on the economy, environment, and people will eventually become
financially material issues. Therefore, the impacts are also important for those interested in the organization's
financial performance and long-term success. Understanding these impacts is a necessary first step in
determining related financially material issues for the organization.
Sustainability reporting is therefore crucial for financial and value creation reporting. Information made
available through sustainability reporting provides input for identifying financial risks and opportunities related
to the organization’s impacts and for financial valuation. This, in turn, helps to make financial materiality
judgments about what to recognize in financial statements.
While the impacts of the organization’s activities and business relationships on the economy, environment,
and people may become financially material, sustainability reporting is also highly relevant in its own right as a
public interest activity. Sustainability reporting is independent of the consideration of financial implications. It is
therefore important for the organization to report on all the material topics that it has determined using the GRI
Standards. These material topics cannot be deprioritized on the basis of not being considered financially
material by the organization.
2.3 Due diligence

In the GRI Standards, due diligence refers to the process through which an organization identifies, prevents,
mitigates, and accounts for how it addresses its actual and potential negative impacts on the economy, environment,
and people, including impacts on their human rights. The organization should address potential negative impacts
through prevention or mitigation. It should address actual negative impacts through remediation in cases where the
organization identifies it has caused or contributed to those impacts.
The way the organization is involved with negative impacts (i.e., whether it causes or contributes to the impacts, or
whether the impacts are directly linked by its business relationships) determines how the organization should
address the impacts. It also determines whether the organization has a responsibility to provide for or cooperate in
the remediation of the impacts. The organization should:
• avoid causing or contributing to negative impacts through its own activities, and address such impacts when they
occur by providing for or cooperating in their remediation through legitimate processes;
• in the case of negative impacts that are directly linked to the organization’s operations, products, or services by its
business relationships, seek to prevent or mitigate these impacts even if it has not contributed to them. The
organization is not responsible for providing for or cooperating in the remediation of these impacts, but it can play
a role in doing so.
If it is not feasible to address all identified impacts on the economy, environment, and people at once, the organization
should prioritize the order in which to address potential negative impacts based on their severity and likelihood. In the
case of potential negative human rights impacts, the severity of the impact takes precedence over its likelihood. See
section 1 in GRI 3: Material Topics 2021 for more information.
Due diligence is elaborated by the United Nations (UN) Guiding Principles on Business and Human Rights [5], the
Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises [3], and
the OECD Due Diligence Guidance for Responsible Business Conduct [2].
2.4 Stakeholder
Stakeholders are individuals or groups that have interests that are affected or could be affected by an organization’s
activities. Common categories of stakeholders for organizations are business partners, civil society organizations,
consumers, customers, employees and other workers, governments, local communities, non-governmental
organizations, shareholders and other investors, suppliers, trade unions, and vulnerable groups.
In the GRI Standards, an interest (or ‘stake’) is something of value to an individual or group, which can be affected by
the activities of an organization. Stakeholders can have more than one interest. Not all interests are of equal
importance and they do not all need to be treated equally. Human rights have a particular status as an entitlement of
all people under international law. The most acute impacts the organization can have on people are those that
negatively affect their human rights. The term ‘rightsholders’ refers to stakeholders whose individual human rights or
collective rights (held by groups such as indigenous peoples) are or could be affected.
Stakeholder interests can be negatively or positively affected by the organization’s activities. Due diligence focuses on
identifying stakeholder interests that are or could be negatively affected by the organization’s activities.
Stakeholders may not always have a direct relationship with the organization. For example, the workers in the
organization’s supply chain can also be its stakeholders, or there can be individuals or groups living at a distance
from the organization’s operations who can be affected or potentially affected by these operations. They may not be
aware that they are stakeholders of that particular organization, especially if they have not yet been affected by its
activities. The organization should identify the interests of these and other stakeholders who are unable to articulate
their views (e.g., future generations).
Engaging with stakeholders helps the organization identify and manage its negative and positive impacts. Not all
stakeholders will be affected by all activities of the organization. The organization should identify the stakeholders
whose interests have to be taken into account in connection with a specific activity (i.e., ‘relevant stakeholders’).
Where it is impossible to engage with all relevant stakeholders directly, the organization can engage with credible
stakeholder representatives or proxy organizations (e.g., non-governmental organizations, trade unions).
In addition to engaging with stakeholders, the organization can consult with experts in specific issues or contexts
(e.g., academics, non-governmental organizations) for advice on identifying and managing its impacts.
Sometimes it is necessary to distinguish between stakeholders whose interests have been affected (i.e., ‘affected
stakeholders’), and those whose interests have not yet been affected but could potentially be affected (i.e., ‘potentially
affected stakeholders’). This distinction is important in due diligence. For example, if an organization’s activity leads to
a safety hazard, workers who are injured because of the hazard are affected stakeholders, and workers who have not
yet been injured but who are exposed to the hazard and could be injured are potentially affected stakeholders. The
distinction between affected and potentially affected stakeholders helps identify which workers should receive
remedy.
See reference [2] in the Bibliography.

3. Reporting in accordance with the GRI

Standards
Reporting in accordance with the GRI Standards enables an organization to provide a comprehensive picture of its
most significant impacts on the economy, environment, and people, including impacts on their human rights, and
how it manages these impacts. This allows information users to make informed assessments and decisions about
the organization’s impacts and its contribution to sustainable development.
The organization must comply with all nine requirements in this section to report in accordance with the GRI
Standards.
Overview of in accordance requirements
Requirement 1: Apply the reporting principles

Requirement 2: Report the disclosures in GRI 2: General Disclosures 2021
Requirement 3: Determine material topics
Requirement 4: Report the disclosures in GRI 3: Material Topics 2021
Requirement 5: Report disclosures from the GRI Topic Standards for each material topic
Requirement 6: Provide reasons for omission for disclosures and requirements that the organization
cannot comply with
Requirement 7: Publish a GRI content index
Requirement 8: Provide a statement of use
Requirement 9: Notify GRI
If the organization does not comply with all nine requirements, it cannot claim that it has prepared the reported
information in accordance with the GRI Standards. In such a case, the organization may be able to claim that it has
prepared the reported information with reference to the GRI Standards, provided it complies with the requirements
specified in ‘Reporting with reference to the GRI Standards’ at the end of this section.
Requirement 1: Apply the reporting principles

a. The organization shall apply all the reporting principles specified in section 4 of GRI 1: Foundation 2021.
Requirement 2: Report the disclosures in GRI 2: General

Disclosures 2021
a. The organization shall report all disclosures in GRI 2: General Disclosures 2021.
Guidance
Reasons for omission are permitted for all disclosures in GRI 2 except for:
• Disclosure 2-1 Organizational details
• Disclosure 2-2 Entities included in the organization’s sustainability reporting
• Disclosure 2-3 Reporting period, frequency and contact point
• Disclosure 2-4 Restatements of information
• Disclosure 2-5 External assurance
If the organization cannot comply with a disclosure or with a requirement in a disclosure for which reasons for
omission are permitted, then the organization is required to specify in the GRI content index the disclosure or the
requirement it cannot comply with, and provide a reason for omission with an explanation. See Requirement 6 in this
Standard for more information on reasons for omission.
Requirement 3: Determine material topics

The organization shall:
a. determine its material topics;
b. review the GRI Sector Standard(s) that apply to its sector(s) and:
i. determine whether each topic in the applicable Sector Standard(s) is a material topic for the
organization;
ii. list in the GRI content index any topics from the applicable Sector Standard(s) that the organization has
determined as not material and explain why they are not material.
Guidance
See section 1 in GRI 3: Material Topics 2021 for guidance on how to determine material topics.
The organization is required to determine its material topics based on its specific circumstances.
Using the GRI Sector Standards supports the organization in this process. The Sector Standards provide information
for organizations about their likely material topics.
The organization is required to use the applicable Sector Standards when determining its material topics.
Guidance to 3-b
The organization is required to comply with Requirement 3-b only if GRI Sector Standards that apply to its sectors are
available.
The organization is required to review each topic described in the applicable Sector Standards and determine
whether it is a material topic for the organization. If the organization has determined any of the topics included in the
applicable Sector Standards as not material, then the organization is required to list them in the GRI content index and
explain why they are not material. See Requirement 7 in this Standard for more information on the content index.
See section 1 in GRI 3 and the GRI Sector Standards for guidance on how to use the Sector Standards to determine
material topics.
Requirement 4: Report the disclosures in GRI 3: Material Topics

2021
a. report its process of determining material topics using Disclosure 3-1;
b. report a list of its material topics using Disclosure 3-2;
c. report how it manages each material topic using Disclosure 3-3.
Guidance
Reasons for omission are only permitted for Disclosure 3-3 Management of material topics in GRI 3.
If the organization cannot comply with Disclosure 3-3 or with a requirement in Disclosure 3-3, then the organization is
required to specify this in the GRI content index, and to provide a reason for omission with an explanation. See
Requirement 6 in this Standard for more information on reasons for omission.
Requirement 5: Report disclosures from the GRI Topic

Standards for each material topic
a. report disclosures from the GRI Topic Standards for each material topic;
b. for each material topic covered in the applicable GRI Sector Standard(s), either:
i. report the disclosures from the GRI Topic Standards listed for that topic in the Sector Standard(s), or;
ii. provide the ‘not applicable’ reason for omission and the required explanation in the GRI content index.
Guidance to 5-a
For each material topic, the organization needs to identify disclosures from the GRI Topic Standards to report. The
organization is required to report only those disclosures relevant to its impacts in relation to a material topic. The
organization is not required to report disclosures that are not relevant.
There is no requirement for a minimum number of disclosures to report from the Topic Standards. The number of
disclosures that the organization reports is based on its assessment of which disclosures are relevant to its impacts
in relation to a material topic.
The organization may need to use more than one Topic Standard to report on a material topic. In addition, not all
disclosures in a Topic Standard may be relevant for the organization to report. For example, an organization identifies
pay equality as a material topic. The organization determines that the following disclosures are relevant to report on
the topic: Disclosure 202-1 Ratios of standard entry level wage by gender compared to local minimum wage in GRI
202: Market Presence 2016, and Disclosure 405-2 Ratio of basic salary and remuneration of women to men in GRI
405: Diversity and Equal Opportunity 2016. The organization is not required to report other disclosures from these
Standards (e.g., Disclosure 202-2 Proportion of senior management hired from the local community in GRI 202), as
these disclosures do not address the topic of pay equality.
When a material topic is covered in the applicable GRI Sector Standards, the organization uses the Sector Standards
to identify disclosures to report. See Requirement 5-b in this Standard for more information.
Reasons for omission are permitted for all disclosures from the Topic Standards. If the organization cannot comply
with a disclosure or with a requirement in a disclosure, then the organization is required to specify in the GRI content
index the disclosure or the requirement it cannot comply with, and provide a reason for omission with an explanation.
See Requirement 6 in this Standard for more information on reasons for omission.
The organization should provide sufficient information about its impacts in relation to each material topic so that
information users can make informed assessments and decisions about the organization. If the disclosures from the
Topic Standards do not provide sufficient information about the organization’s impacts, then the organization should
report additional disclosures. These can include the additional sector disclosures recommended in the GRI Sector
Standards, disclosures from other sources, or disclosures developed by the organization itself.
Disclosures that the organization reports from other sources or that are developed by the organization itself, should
have the same rigor as disclosures from the GRI Standards, and they should align with expectations set out in
authoritative intergovernmental instruments.
Reporting on material topics not covered in the GRI Topic Standards

When the organization's material topic is not covered by the disclosures in the GRI Topic Standards, the organization
is required to report how it manages the material topic, using Disclosure 3-3 in GRI 3: Material Topics 2021. See
Requirement 4-c in this Standard for more information.
In addition to reporting Disclosure 3-3, the organization should report other disclosures for that topic. These can
include the additional sector disclosures recommended in the GRI Sector Standards, disclosures from other
sources, or disclosures developed by the organization itself.
For example, an organization determines freedom of speech to be a material topic. As there is no Topic Standard that
covers this topic, the organization should report disclosures from other sources or develop its own disclosures to
report on the topic. The organization is still required to report how it manages the topic of freedom of speech, using
Disclosure 3-3 in GRI 3.
Guidance to 5-b
The organization is required to comply with Requirement 5-b only if GRI Sector Standards that apply to its sectors are
available. The Sector Standards provide information for organizations about their likely material topics.
The organization is required to review each topic described in the applicable Sector Standards and determine
whether it is a material topic for the organization.
If the organization determines a topic in an applicable Sector Standard to be material, the Sector Standard helps the
organization identify disclosures to report information about its impacts in relation to that topic. For each likely material
topic, the Sector Standards list disclosures from the GRI Topic Standards for organizations to report. If any of the Topic
Standards disclosures listed in the Sector Standards are not relevant to the organization’s impacts, the organization
is not required to report these. However, the organization is required to list these disclosures in the GRI content index
and provide ‘not applicable’ as the reason for omission for not reporting the disclosures. The organization is also
required to explain in brief why the disclosures are not relevant to its impacts in relation to the material topic. See
Requirement 6 in this Standard for more information on reasons for omission.
Note that when reporting the Topic Standards disclosures listed in the Sector Standards, the organization can still use
any of the four reasons for omission included in Table 1 of this Standard if it cannot comply with the disclosure or with
a requirement in the disclosure.
Besides the disclosures from the Topic Standards, the Sector Standards may list additional sector disclosures for
organizations to report. Reporting these additional sector disclosures is a recommendation. The organization is not
required to provide a reason for omission for the additional sector disclosures it does not report.
Requirement 6: Provide reasons for omission for disclosures

and requirements that the organization cannot comply with
a. If the organization cannot comply with a disclosure or with a requirement in a disclosure for which reasons
for omission are permitted, the organization shall in the GRI content index:
i. specify the disclosure or the requirement it cannot comply with;
ii. provide one of the four reasons for omission included in Table 1 and the required explanation for that
reason.
Table 1. Permitted reasons for omission and required explanations
REASON FOR OMISSION REQUIRED EXPLANATION
Not applicable Explain why the disclosure or the requirement is considered not
applicable.
Legal prohibitions Describe the specific legal prohibitions.
Confidentiality constraints Describe the specific confidentiality constraints.
Information unavailable / Specify which information is unavailable or incomplete. When

incomplete the information is incomplete, specify which part is missing (e.g.,
specify the entities for which the information is missing).
Explain why the required information is unavailable or

incomplete.
Describe the steps being taken and the expected time frame to
obtain the information.
Guidance
Reasons for omission are permitted for all disclosures from the GRI Standards except for:
• Disclosure 2-1 Organizational details
• Disclosure 2-2 Entities included in the organization’s sustainability reporting
• Disclosure 2-3 Reporting period, frequency and contact point
• Disclosure 2-4 Restatements of information
• Disclosure 2-5 External assurance
• Disclosure 3-1 Process to determine material topics
• Disclosure 3-2 List of material topics
The organization is only permitted to provide one of the four reasons for omission included in Table 1 of this Standard:
Not applicable
The organization provides ‘not applicable’ as the reason for omission in the following situations:
• When a disclosure or a requirement in a disclosure does not apply to the organization based on its characteristics
(e.g., size, type). For example, 2-15-b-iii in GRI 2: General Disclosures 2021 requires the organization to report
whether conflicts of interest relating to the existence of controlling shareholders are disclosed to stakeholders.
This requirement does not apply to organizations that do not have shareholders (e.g., foundations).
In such cases, the organization is required to explain why the disclosure or the requirement does not apply to the
organization.
However, there may be cases where a disclosure or a requirement in a disclosure applies to the organization, but
the organization does not have in place the item specified in the disclosure or in the requirement (e.g., committee,
policy, practice, process). For example, 2-23-b in GRI 2 requires the organization to describe its policy
commitment to respect human rights. This expectation applies to every organization. All organizations are
expected to have a policy commitment to respect human rights, but not every organization may have developed
such a policy commitment yet.
If the organization cannot report the required information about an item specified in a disclosure because the item
(e.g., committee, policy, practice, process) does not exist, it can comply with the requirement by reporting this to be
the case. It does not need to provide the ‘not applicable’ reason for omission.
In such cases, the organization can explain the reasons for not having this item or describe any plans to develop it.
The disclosure does not require the organization to implement the item (e.g., developing a policy), but to report that
the item does not exist.
• When a disclosure from the GRI Topic Standards that is listed in the applicable GRI Sector Standards is not
relevant to the organization’s impacts in relation to a material topic. In such cases, the organization is required to
explain why the disclosure is not relevant to its impacts in relation to the material topic.
Legal prohibitions
The organization provides ‘legal prohibitions’ as the reason for omission when the law forbids collecting the required
information or reporting it publicly.
Confidentiality constraints
There may be cases where the law does not forbid collecting or reporting the required information, but the
organization considers the information confidential and cannot report it publicly. In such cases, the organization
provides ‘confidentiality constraints’ as the reason for omission.
Information unavailable / incomplete

There may be cases where the organization has the item specified in a disclosure or in a requirement in a disclosure,
but the information about the item is unavailable or incomplete. In such cases, the organization provides ‘information
unavailable / incomplete’ as the reason for omission. For example, information is unavailable for Disclosure 305-3 in
GRI 305: Emissions 2016 when the organization has other indirect (Scope 3) greenhouse gas (GHG) emissions, but it
has not collected data on its other indirect (Scope 3) GHG emissions yet.
When the organization cannot report part of the required information it means the information is incomplete. When the
reported information does not cover the complete scope required by a disclosure (e.g., the information is missing for
certain entities, sites, geographic locations), then the organization is required to provide ‘information unavailable /
incomplete’ as the reason for omission. The organization must specify the entities, sites, geographic locations, etc.,
for which the required information is missing and cannot be reported.
The required information, or part of the required information, can be unavailable when, for example, it cannot be
obtained or is not of adequate quality to report. This may be the case when the information is collected from another
organization, such as a supplier.
The reasons ‘confidentiality constraints’ and ‘information unavailable / incomplete’ should only be used in exceptional
cases. Using ‘confidentiality constraints’ and ‘information unavailable / incomplete’ frequently as reasons for omitting
information reduces the credibility and usefulness of the organization’s sustainability reporting. It does not align with
the aim of reporting in accordance with the GRI Standards, which is to provide a comprehensive picture of the
organization’s most significant impacts.
The organization is not allowed to use other reasons for omission than those included in Table 1 of this Standard.
The organization is required to report reasons for omission in the GRI content index. See Requirement 7 in this
Standard for more information on the content index.
Requirement 7: Publish a GRI content index

a. publish a GRI content index that includes:
i. the title: GRI content index;

ii. the statement of use;
iii. the title of GRI 1 used;
iv. the title(s) of the GRI Sector Standard(s) that apply to the organization’s sector(s);
v. a list of the organization’s material topics;
vi. a list of the topics in the applicable GRI Sector Standard(s) determined as not material and an
explanation for why they are not material;
vii. a list of the reported disclosures, including the disclosure titles;
viii. the titles of the GRI Standards and other sources that the reported disclosures come from;
ix. when the organization does not report GRI Topic Standard disclosures for a material topic from the
applicable GRI Sector Standard(s), a list of the disclosures and the required reason for omission;
x. the GRI Sector Standard reference numbers for the disclosures from the applicable Sector Standard(s);
xi. the location where the information reported for each disclosure can be found;
xii. any reasons for omission used;
b. if it publishes a standalone sustainability report and the GRI content index is not included in the report itself,
provide a link or reference to the GRI content index in the report.
Guidance
The information reported using the GRI Standards can be published or made accessible in a range of formats (e.g.,
electronic, paper-based) across one or more locations (e.g., a standalone sustainability report, web pages, an annual
report). The GRI content index provides an overview of the organization’s reported information, shows where the
reported information can be found, and helps information users access this information. The content index also
shows which GRI Standards and disclosures the organization has used.
Appendix 1 of this Standard provides guidance on how to prepare the GRI content index when reporting in accordance
with the GRI Standards. It includes an example that the organization can use to prepare the content index. The
organization can use a different format for the content index than the one provided in Appendix 1, as long as it
complies with the requirements for the content index.
Requirement 8: Provide a statement of use

a. The organization shall include the following statement in its GRI content index:
[Name of organization] has reported in accordance with the GRI Standards for the period [reporting period
start and end dates].
Guidance
To state that the organization has reported in accordance with the GRI Standards, the organization must have
complied with all nine requirements in this section.
The organization is required to insert the name of the organization and the start and end dates of its reporting period
in the statement, for example:
‘ABC Limited has reported in accordance with the GRI Standards for the period from 1 January 2022 to 31 December
2022.’
The organization is required to report whether the highest governance body is responsible for reviewing and
approving the reported information, including the organization’s material topics, under Disclosure 2-14 in GRI 2:
General Disclosures 2021.
Requirement 9: Notify GRI

a. The organization shall notify GRI of the use of the GRI Standards and the statement of use by sending an
email to [email protected].
Guidance
The organization should include the following information in the email:
• The legal name of the organization.
• The link to the GRI content index.
• The link to the report, if publishing a standalone sustainability report.
• The statement of use.
• A contact person in the organization and their contact details.
There is no cost associated with notifying GRI of the use of the GRI Standards.
Reporting with reference to the GRI Standards
Reporting with reference to the GRI Standards

An organization can report with reference to the GRI Standards if it cannot comply with all the requirements for
reporting in accordance with the GRI Standards. The organization should transition to reporting in accordance with the
GRI Standards in time as it will provide a comprehensive picture of the organization’s most significant impacts on the
economy, environment, and people, including impacts on their human rights.
The organization can also report with reference to the GRI Standards if it uses selected GRI Standards, or parts of
their content, to report information about specific topics for specific purposes, such as complying with a reporting
regulation on climate change.
The organization must comply with all three requirements in this section to report with reference to the GRI Standards.
The organization should also apply the reporting principles specified in section 4 of this Standard to ensure high-
quality reporting. Additionally, the organization should explain how it manages its impacts for the topics it reports on
using Disclosure 3-3 in GRI 3: Material Topics 2021.
Overview of requirements for reporting with reference to the GRI Standards
Publish a GRI content index

Provide a statement of use
Notify GRI
Publish a GRI content index

a. publish a GRI content index that includes:

i. the title: GRI content index;
ii. the statement of use;
iii. the title of GRI 1 used;
iv. a list of the reported disclosures from the GRI Standards, including the disclosure titles;
v. the titles of the GRI Standards that the reported disclosures come from;
vi. the location where the information reported for each disclosure can be found;
b. if it publishes a standalone sustainability report and the GRI content index is not included in the report itself,
provide a link or reference to the GRI content index in the report.
Guidance
The information reported using the GRI Standards can be published or made accessible in a range of formats (e.g.,
electronic, paper-based) across one or more locations (e.g., a standalone sustainability report, web pages, an annual
report). The GRI content index provides an overview of the organization’s reported information, shows where the
reported information can be found, and helps information users access this information. The content index also
shows which GRI Standards and disclosures the organization has used.
Appendix 2 of this Standard provides guidance on how to prepare the GRI content index when reporting with reference
to the GRI Standards. It includes an example that the organization can use to prepare the content index. The
organization can use a different format for the content index than the one provided in Appendix 2, as long as it
complies with the requirements for the content index. The organization can also use the content index specified for
reporting in accordance with the GRI Standards in Appendix 1 of this Standard, if suitable. In such a case, the
statement of use in Appendix 1, which is for reporting in accordance with the GRI Standards, must be replaced by the
statement of use for reporting with reference to the GRI Standards.
Provide a statement of use

a. The organization shall include the following statement in its GRI content index:
[Name of organization] has reported the information cited in this GRI content index for the period [reporting
period start and end dates] with reference to the GRI Standards.
Guidance
To state that the organization has reported with reference to the GRI Standards, the organization must have complied
with all three requirements in this section.
The organization is required to insert the name of the organization and the start and end dates of its reporting period
in the statement, for example:
‘ABC Limited has reported the information cited in this GRI content index for the period from 1 January 2022 to 31
December 2022 with reference to the GRI Standards.’
Notify GRI
a. The organization shall notify GRI of the use of the GRI Standards and the statement of use by sending an
email to [email protected].
Guidance
The organization should include the following information in the email:
• The legal name of the organization.
• The link to the GRI content index.
• The link to the report, if publishing a standalone sustainability report.
• The statement of use.
• A contact person in the organization and their contact details.
There is no cost associated with notifying GRI of the use of the GRI Standards.
4. Reporting principles
The reporting principles are fundamental to achieving high-quality sustainability reporting. Therefore, an organization
is required to apply the reporting principles to be able to claim that it has prepared the reported information in
accordance with the GRI Standards (see section 3 in this Standard).
The reporting principles guide the organization in ensuring the quality and proper presentation of the reported
information. High-quality information allows information users to make informed assessments and decisions about
the organization’s impacts and its contribution to sustainable development.
Each reporting principle consists of a requirement and guidance on how to apply it.
Overview of principles
• Accuracy
• Balance
• Clarity
• Comparability
• Completeness
• Sustainability context
• Timeliness
• Verifiability
Accuracy
Requirement
a. The organization shall report information that is correct and sufficiently detailed to allow an assessment of
the organization’s impacts.
Guidance
The characteristics that determine accuracy vary depending on the nature of the information (qualitative or quantitative)
and the intended use of the information. The accuracy of quantitative information depends on the specific methods
used to gather, compile, and analyze data. The accuracy of qualitative information depends on the level of detail and
consistency with the available evidence. Information users require sufficient detail to make assessments about the
organization’s impacts.
To apply the Accuracy principle, the organization should:

• report qualitative information that is consistent with available evidence and other reported information;
• indicate which data has been measured;
• adequately describe data measurements and bases for calculations, and ensure it is possible to replicate
measurements and calculations with similar results;
• ensure that the margin of error for data measurements does not inappropriately influence the conclusions or
assessments of information users;
• indicate which data has been estimated, and explain the underlying assumptions and techniques used for the
estimation as well as any limitations of the estimates.
Balance
Requirement
a. The organization shall report information in an unbiased way and provide a fair representation of the
organization’s negative and positive impacts.
Guidance
To apply the Balance principle, the organization should:
• present information in a way that allows information users to see negative and positive year-on-year trends in
impacts;
• distinguish clearly between facts and the organization’s interpretation of the facts;
• not omit relevant information concerning its negative impacts;
• not overemphasize positive news or impacts;
• not present information in a way that is likely to inappropriately influence the conclusions or assessments of
information users.
Clarity
Requirement
a. The organization shall present information in a way that is accessible and understandable.
Guidance
To apply the Clarity principle, the organization should:
• consider specific accessibility needs of information users, associated with abilities, language, and technology;
• present information in a way that users can find the information they want without unreasonable effort, for example,
through a table of contents, maps, or links;
• present information in a way that it can be understood by users who have reasonable knowledge of the
organization and its activities;
• avoid abbreviations, technical terms, or other jargon likely to be unfamiliar to users or, if these are used, include
relevant explanations in the appropriate sections or in a glossary;
• report information in a concise way and aggregate information where useful without omitting necessary details;
• use graphics and consolidated data tables to make information accessible and understandable.
Comparability
Requirement
a. The organization shall select, compile, and report information consistently to enable an analysis of changes
in the organization’s impacts over time and an analysis of these impacts relative to those of other
organizations.
Guidance
Information reported in a comparable way enables the organization and other information users to assess the
organization’s current impacts against its past impacts and its goals and targets. It also enables external parties to
assess and benchmark the organization’s impacts against impacts of other organizations as part of rating activities,
investment decisions, and advocacy programs.
To apply the Comparability principle, the organization should:

• present information for the current reporting period and at least two previous periods, as well as any goals and
targets that have been set;
• use accepted international metrics (e.g., kilograms, liters), and standard conversion factors and protocols, where
applicable, for compiling and reporting information;
• maintain consistency in the methods used to measure and calculate data and in explaining the methods and
assumptions used;
• maintain consistency in the manner of presenting the information;
• report total numbers or absolute data (e.g., metric tons of CO2 equivalent) as well as ratios or normalized data
(e.g., CO2 emissions per unit produced) to enable comparisons, and provide explanatory notes when using ratios;
• provide contextual information (e.g., the organization’s size, geographic location) to help information users
understand the factors that contribute to differences between the organization’s impacts and the impacts of other
organizations;
• present the current disclosures alongside restatements of historical data to enable comparisons if there have
been changes from the information reported previously. This can include changes in the length of the reporting
period, in the measurement methodologies, in the definitions used, or in other elements of reporting. The
organization is required to report restatements of information under Disclosure 2-4 in GRI 2: General Disclosures
2021;
• if restatements of historical data are not provided, explain the changes to provide contextual information for
interpreting the current disclosures.
Completeness
Requirement
a. The organization shall provide sufficient information to enable an assessment of the organization’s impacts
during the reporting period.
Guidance
To apply the Completeness principle, the organization should:
• present activities, events, and impacts for the reporting period in which they occur. This includes reporting
information about activities that have a minimal impact in the short-term, but a reasonably foreseeable cumulative
impact that can become unavoidable or irreversible in the long-term (e.g., activities that generate bio-accumulative
or persistent pollutants);
• not omit information that is necessary for understanding the organization’s impacts.
If the organization consists of multiple entities (i.e., a parent entity and its subordinate entities), the organization is
required to explain the approach used for consolidating the information under 2-2-c in GRI 2: General Disclosures
2021.
If the information for a disclosure or a requirement in a disclosure for which reasons for omission are permitted is
unavailable or incomplete, then the organization is required to provide a reason for omission. When information is
incomplete, the organization is required to specify which part is missing (e.g., specify the entities for which the
information is missing). See Requirement 6 in this Standard for more information.
Sustainability context
Requirement
a. The organization shall report information about its impacts in the wider context of sustainable development.
Guidance
Sustainable development has been defined as ‘development which meets the needs of the present without
compromising the ability of future generations to meet their own needs’ [8]. The objective of sustainability reporting
using the GRI Standards is to provide transparency on how an organization contributes or aims to contribute to
sustainable development. For this purpose, the organization needs to assess and report information about its
impacts in the wider context of sustainable development.
To apply the Sustainability context principle, the organization should:

• draw on objective information and authoritative measures on sustainable development to report information about
its impacts (e.g., scientific research or consensus on the limits and demands placed on environmental
resources);
• report information about its impacts in relation to sustainable development goals and conditions (e.g., reporting
total greenhouse gas [GHG] emissions as well as reductions in GHG emissions in relation to the goals set out in
the United Nations [UN] Framework Convention on Climate Change [FCCC] Paris Agreement [4]);
• report information about its impacts in relation to societal expectations and expectations of responsible business
conduct set out in authoritative intergovernmental instruments with which the organization is expected to comply
(e.g., Organisation for Economic Co-operation and Development [OECD] Guidelines for Multinational Enterprises
[3], UN Guiding Principles on Business and Human Rights [5]) and in other recognized sector-specific, local,
regional, or global instruments;
• if operating in a range of locations, report information about its impacts in relation to appropriate local contexts
(e.g., reporting total water use, as well as water use relative to the sustainable thresholds and the social context of
given catchments).
Understanding the sustainability context provides the organization with critical information to determine and report on
its material topics (see GRI 3: Material Topics 2021). The GRI Sector Standards describe the sectors’ context and can
help the organization understand its sustainability context.
Timeliness
Requirement
a. The organization shall report information on a regular schedule and make it available in time for information
users to make decisions.
Guidance
The usefulness of information is closely tied to whether it is available in time for information users to integrate it into
their decision-making. Thus, the Timeliness principle refers to how regularly and how soon after the reporting period
the information is published.
To apply the Timeliness principle, the organization should:

• find a balance between the need to make information available in a timely manner and ensuring that the
information is of high quality and meets the requirements under the other reporting principles;
• ensure consistency in the length of reporting periods;
• indicate the time period covered by the reported information.
See section 5.1 in this Standard for information on aligning the reporting periods and publishing schedules of
sustainability reporting and other types of reporting.
Verifiability
Requirement
a. The organization shall gather, record, compile, and analyze information in such a way that the information
can be examined to establish its quality.
Guidance
It is important that the reported information can be examined to establish its veracity and to determine the extent to
which the reporting principles have been applied.
To apply the Verifiability principle, the organization should:

• set up internal controls and organize documentation in such a way that individuals other than those preparing the
reported information (e.g., internal auditors, external assurance providers) can review them;
• document the decision-making processes underlying the organization’s sustainability reporting in a way that
allows for the examination of the key decisions and processes, such as the process of determining material
topics;
• if the organization designs information systems for its sustainability reporting, design these systems in a way that
they can be examined as part of an external assurance process;
• be able to identify the original sources of the reported information and provide reliable evidence to support
assumptions or calculations;
• be able to provide representation from the original sources of the reported information attesting to the accuracy of
the information within acceptable margins of error;
• avoid including information that is not substantiated by evidence unless it is relevant for understanding the
organization’s impacts;
• provide clear explanations of any uncertainties associated with the reported information.
See section 5.2 in this Standard for more information on enhancing the credibility of the organization’s sustainability
reporting.
5. Additional recommendations for reporting

This section presents recommendations for an organization to align its sustainability reporting with other types of
reporting and to enhance the credibility of its sustainability reporting.
5.1 Aligning sustainability reporting with other reporting

An organization should align its sustainability reporting with other statutory and regulatory reporting, in particular its
financial reporting. This means that the organization should report the information for the same reporting period and
for the same group of entities as covered in its financial reporting. The organization should also publish the
information at the same time as its financial reporting, where this is possible.
5.2 Enhancing the credibility of sustainability reporting

There are several ways in which an organization can enhance the credibility of its sustainability reporting. These
include the use of internal controls, external assurance, and stakeholder or expert panels. The organization is not
required to apply these methods when reporting in accordance with the GRI Standards but is encouraged to do so.
Internal controls
The organization should set up internal controls to strengthen the integrity and credibility of its sustainability reporting.
Internal controls are processes designed and implemented by the organization, generally its management, to provide
reasonable assurance regarding the achievement of its objectives.
Internal controls can be implemented in day-to-day operations and through compliance functions. The organization
can also establish and maintain an internal audit function as part of its processes for risk management to further
improve the credibility of its sustainability reporting.
In some jurisdictions, corporate governance codes require the highest governance body to inquire and, if it is
satisfied, to confirm the adequacy of an organization’s internal controls in the annual report. This confirmation may
only relate to the adequacy of the internal controls for financial reporting. It may not provide information about whether
the same internal controls are also adequate to assess the credibility of the organization’s sustainability reporting. If
the organization relies on internal controls set up for financial reporting, it should assess the relevance of these
controls for its sustainability reporting. In cases where these controls are inadequate, the organization should identify
and use additional internal controls to assess the credibility of its sustainability reporting.
External assurance
In addition to internal controls, the organization should seek external assurance for its sustainability reporting.
Disclosure 2-5 in GRI 2: General Disclosures 2021 requires the organization to describe its policy and practice for
seeking external assurance for its sustainability reporting. If the sustainability reporting has been externally assured,
the organization is also required to describe what was assured and on what basis.
External assurance comprises activities carried out by assurance providers to assess the quality and credibility of the
qualitative and quantitative information reported by the organization. External assurance can also be used to assess
the organization's systems or processes to prepare the information (e.g., the process of determining material topics).
External assurance is different from activities used to assess or validate the performance, such as compliance
assessments or the issuing of performance certifications.
External assurance results in published assurance reports or conclusions that can be used to verify that the
information has been prepared in accordance with reporting standards. It can also be used to reduce risk in data
quality and increase trust in the reported information. This, in turn, helps information users and the organization rely
on the reported information for their decision-making.
External assurance should be conducted by competent assurance providers with appropriate experience and
qualifications. Assurance providers should be:
• independent from the organization and therefore able to reach impartial and objective conclusions about the
organization’s reporting and to publish these conclusions in a report that is publicly available;
• demonstrably competent in the subject matter and assurance practices;
• competent in applying quality control procedures to the assurance engagement;

• able to conduct the engagement in a manner that is systematic, documented, evidence-based, and characterized
by defined procedures in line with professional standards for assurance;
• able to consider the selection of the information reported as well as its accuracy, and to assess whether the
reporting provides a comprehensive picture of the organization’s most significant impacts and how it manages
these impacts;
• able to assess the extent to which the organization has applied the GRI Standards in formulating opinions or
reaching conclusions.
Stakeholder or expert panels

The organization can also convene a stakeholder or expert panel to seek views on its approach to sustainability
reporting or for advice on the information to be reported.
Glossary
This glossary provides definitions for terms used in this Standard. The organization is required to apply these
definitions when using the GRI Standards.
The definitions included in this glossary may contain terms that are further defined in the complete GRI Standards
Glossary. All defined terms are underlined. If a term is not defined in this glossary or in the complete GRI Standards
Glossary, definitions that are commonly used and understood apply.
business partner
entity with which the organization has some form of direct and formal engagement for the
purpose of meeting its business objectives
Source: Shift and Mazars LLP, UN Guiding Principles Reporting Framework, 2015; modified
Examples: affiliates, business-to-business customers, clients, first-tier suppliers, franchisees,

joint venture partners, investee companies in which the organization has a
shareholding position
Note: Business partners do not include subsidiaries and affiliates that the organization
controls.
business relationships
relationships that the organization has with business partners, with entities in its value chain
including those beyond the first tier, and with any other entities directly linked to its operations,
products, or services
Source: United Nations (UN), Guiding Principles on Business and Human Rights:
Implementing the United Nations “Protect, Respect and Remedy” Framework, 2011;
modified
Note: Examples of other entities directly linked to the organization’s operations, products,
or services are a non-governmental organization with which the organization
delivers support to a local community or state security forces that protect the
organization’s facilities.
child
person under the age of 15 years, or under the age of completion of compulsory schooling,
whichever is higher
Note 1: Exceptions can occur in certain countries where economies and educational
facilities are insufficiently developed, and a minimum age of 14 years applies.
These countries of exception are specified by the International Labour Organization
(ILO) in response to a special application by the country concerned and in
consultation with representative organizations of employers and workers.
Note 2: The ILO Minimum Age Convention, 1973, (No. 138), refers to both child labor and
young workers.
due diligence
process to identify, prevent, mitigate, and account for how the organization addresses its actual
and potential negative impacts
Source: Organisation for Economic Co-operation and Development (OECD), OECD

Guidelines for Multinational Enterprises, 2011; modified
United Nations (UN), Guiding Principles on Business and Human Rights:
modified
Note: See section 2.3 in GRI 1: Foundation 2021 for more information on ‘due diligence’.
employee
individual who is in an employment relationship with the organization according to national law
or practice
governance body
formalized group of individuals responsible for the strategic guidance of the organization, the
effective monitoring of management, and the accountability of management to the broader
organization and its stakeholders
highest governance body

governance body with the highest authority in the organization
Note: In some jurisdictions, governance systems consist of two tiers, where supervision
and management are separated or where local law provides for a supervisory
board drawn from non-executives to oversee an executive management board. In
such cases, both tiers are included under the definition of highest governance
body.
human rights
rights inherent to all human beings, which include, at a minimum, the rights set out in the United
Nations (UN) International Bill of Human Rights and the principles concerning fundamental
rights set out in the International Labour Organization (ILO) Declaration on Fundamental
Principles and Rights at Work
Source: United Nations (UN), Guiding Principles on Business and Human Rights:
modified
Note: See Guidance to 2-23-b-i in GRI 2: General Disclosures 2021 for more information
on ‘human rights’.
impact
effect the organization has or could have on the economy, environment, and people, including on
their human rights, which in turn can indicate its contribution (negative or positive) to sustainable
development
Note 1: Impacts can be actual or potential, negative or positive, short-term or long-term,

intended or unintended, and reversible or irreversible.
Note 2: See section 2.1 in GRI 1: Foundation 2021 for more information on ‘impact’.
indigenous peoples
indigenous peoples are generally identified as:
• tribal peoples in independent countries whose social, cultural and economic conditions
distinguish them from other sections of the national community, and whose status is
regulated wholly or partially by their own customs or traditions or by special laws or
regulations;
• peoples in independent countries who are regarded as indigenous on account of their
descent from the populations which inhabited the country, or a geographical region to which
the country belongs, at the time of conquest or colonization or the establishment of present
state boundaries and who, irrespective of their legal status, retain some or all of their own
social, economic, cultural and political institutions.
Source: International Labour Organization (ILO), Indigenous and Tribal Peoples Convention,
1989 (No. 169)
local community
individuals or groups of individuals living or working in areas that are affected or that could be
affected by the organization’s activities
Note: The local community can range from those living adjacent to the organization’s
operations to those living at a distance.
material topics
topics that represent the organization’s most significant impacts on the economy, environment,
and people, including impacts on their human rights
Note: See section 2.2 in GRI 1: Foundation 2021 and section 1 in GRI 3: Material Topics
2021 for more information on ‘material topics’.
mitigation
action(s) taken to reduce the extent of a negative impact
Source: United Nations (UN), The Corporate Responsibility to Respect Human Rights: An
Interpretive Guide, 2012; modified
Note: The mitigation of an actual negative impact refers to actions taken to reduce the
severity of the negative impact that has occurred, with any residual impact needing
remediation. The mitigation of a potential negative impact refers to actions taken to
reduce the likelihood of the negative impact occurring.
remedy / remediation
means to counteract or make good a negative impact or provision of remedy
Source: United Nations (UN), The Corporate Responsibility to Respect Human Rights: An
Examples: apologies, financial or non-financial compensation, prevention of harm through

injunctions or guarantees of non-repetition, punitive sanctions (whether criminal or
administrative, such as fines), restitution, restoration, rehabilitation
reporting period
specific time period covered by the reported information
Examples: fiscal year, calendar year
severity (of an impact)

The severity of an actual or potential negative impact is determined by its scale (i.e., how grave
the impact is), scope (i.e., how widespread the impact is), and irremediable character (how hard
it is to counteract or make good the resulting harm).
Source: Organisation for Economic Co-operation and Development (OECD), OECD Due
Diligence Guidance for Responsible Business Conduct, 2018; modified
United Nations (UN), The Corporate Responsibility to Respect Human Rights: An
Note: See section 1 in GRI 3: Material Topics 2021 for more information on ‘severity’.
stakeholder
individual or group that has an interest that is affected or could be affected by the organization’s
activities
Source: Organisation for Economic Co-operation and Development (OECD), OECD Due
Diligence Guidance for Responsible Business Conduct, 2018; modified
Examples: business partners, civil society organizations, consumers, customers, employees

and other workers, governments, local communities, non-governmental
organizations, shareholders and other investors, suppliers, trade unions,
vulnerable groups
Note: See section 2.4 in GRI 1: Foundation 2021 for more information on ‘stakeholder’.
supplier
entity upstream from the organization (i.e., in the organization’s supply chain), which provides a
product or service that is used in the development of the organization’s own products or services
Examples brokers, consultants, contractors, distributors, franchisees, home workers,

independent contractors, licensees, manufacturers, primary producers, sub-
contractors, wholesalers
Note: A supplier can have a direct business relationship with the organization (often
referred to as a first-tier supplier) or an indirect business relationship.
supply chain
range of activities carried out by entities upstream from the organization, which provide products
or services that are used in the development of the organization’s own products or services
sustainable development / sustainability

development that meets the needs of the present without compromising the ability of future
generations to meet their own needs
Source: World Commission on Environment and Development, Our Common Future, 1987
Note: The terms ‘sustainability’ and ‘sustainable development’ are used interchangeably
in the GRI Standards.
value chain
range of activities carried out by the organization, and by entities upstream and downstream
from the organization, to bring the organization’s products or services from their conception to
their end use
Note 1: Entities upstream from the organization (e.g., suppliers) provide products or
services that are used in the development of the organization’s own products or
services. Entities downstream from the organization (e.g., distributors, customers)
receive products or services from the organization.
Note 2: The value chain includes the supply chain.
vulnerable group
group of individuals with a specific condition or characteristic (e.g., economic, physical, political,
social) that could experience negative impacts as a result of the organization’s activities more
severely than the general population
Examples: children and youth; elderly persons; ex-combatants; HIV/AIDS-affected households;

human rights defenders; indigenous peoples; internally displaced persons;
migrant workers and their families; national or ethnic, religious and linguistic
minorities; persons who might be discriminated against based on their sexual
orientation, gender identity, gender expression, or sex characteristics (e.g., lesbian,
gay, bisexual, transgender, intersex); persons with disabilities; refugees or
returning refugees; women
Note: Vulnerabilities and impacts can differ by gender.
worker
person that performs work for the organization
Examples: employees, agency workers, apprentices, contractors, home workers, interns, self-
employed persons, sub-contractors, volunteers, and persons working for
organizations other than the reporting organization, such as for suppliers
Note: In the GRI Standards, in some cases, it is specified whether a particular subset of
workers is required to be used.
Bibliography
Bibliography
This section lists authoritative intergovernmental instruments used in developing this Standard.
Authoritative instruments:
1. International Labour Organization (ILO), Tripartite Declaration of Principles concerning Multinational Enterprises
and Social Policy, 2017.
2. Organisation for Economic Co-operation and Development (OECD), OECD Due Diligence Guidance for
Responsible Business Conduct, 2018.
3. Organisation for Economic Co-operation and Development (OECD), OECD Guidelines for Multinational
Enterprises, 2011.
4. United Nations (UN), Framework Convention on Climate Change (FCCC) Paris Agreement, 2015.
5. United Nations (UN), Guiding Principles on Business and Human Rights: Implementing the United Nations
“Protect, Respect and Remedy” Framework, 2011.
6. United Nations (UN), Protect, Respect and Remedy: a Framework for Business and Human Rights, 2008.
7. United Nations (UN), Report of the Special Representative of the Secretary-General on the Issue of Human
Rights and Transnational Corporations and Other Business Enterprises, John Ruggie, 2011.
8. World Commission on Environment and Development, Our Common Future, 1987.
Appendix 1. GRI content index in accordance

A1 GRI 1: Foundation 2021
Appendix 1. GRI content index in accordance

GRI content index
Statement of use [Name of organization] has reported in accordance with the GRI
Standards for the period [reporting period start and end dates].
GRI 1 used GRI 1: Foundation 2021
Applicable GRI Sector Standard(s) [Titles of the applicable GRI Sector Standards]
GRI STANDARD DISCLOSURE LOCATION OMISSION GRI

/ OTHER SECTOR
STANDARD
SOURCE REF. NO.
REQUIREMENT(S) REASON EXPLANATION

OMITTED
General disclosures
GRI 2: General 2-1 Organizational
Disclosures details
2021
2-2 Entities
included in the
organization's
sustainability
reporting A gray cell indicates something that does not apply. This only
2-3 Reporting relates to the ‘Omission’ and ‘GRI Sector Standard ref. no.’
period, frequency columns.
and contact point
2-4 Restatements
of information
2-5 External
assurance
2-6 Activities, value
chain and other
business
relationships
" " " " " " " " " "
2-30 Collective
bargaining
agreements
Material topics
GRI 3: Material 3-1 Process to
Topics 2021 determine material
topics
3-2 List of material
topics
[Material topic]
GRI 3: Material 3-3 Management of
Topics 2021 material topics
[Title of [Disclosure title]
source]
" " " " " " " " " " " " " "
[Material topic]
GRI 3: Material 3-3 Management of
Topics 2021 material topics
[Title of [Disclosure title]
source]
" " " " " " " " " " " " " "
Topics in the applicable GRI Sector Standards determined as not material

TOPIC EXPLANATION
[Title of GRI Sector Standard]
[Topic] [Explanation]
[Topic] [Explanation]
Guidance
This Appendix provides guidance on how to prepare the GRI content index when reporting in accordance with the GRI
Standards. It includes an example that the organization can use to prepare the content index. The organization can
use a different format for the content index than the one provided here, as long as it complies with the requirements
for the content index specified in Requirement 7 in this Standard.
The organization can include additional information in the content index, beyond what is required by the GRI
Standards. For example, the organization can show how the disclosures it has reported using the GRI Standards are
related to those required by other reporting standards or frameworks.
The organization should make sure that such additions do not compromise the readability of the content index. This
can be done by providing any additional information in separate columns or rows that are included at the end of the
content index, after all the required information has been specified.
The organization should not report the information required by the disclosures directly in the content index. Exceptions
can be made if the information is brief and easier to find in the content index than in other locations (e.g., information
on the reporting period may be easier to find when stated directly in the content index); or to report that an item (e.g.,
committee, policy, practice, process) specified in a disclosure does not exist. Detailed reporting in the content index
should be avoided.
Statement of use
The organization is required to include in the GRI content index the statement of use for
reporting in accordance with the GRI Standards, as specified in Requirement 7-a-ii in
this Standard. See Requirement 8 in this Standard for more information on the
statement of use.
GRI 1 used
The organization is required to include in the GRI content index the title of GRI 1 it has
used, as specified in Requirement 7-a-iii in this Standard. The title of GRI 1 includes
the number, name, and publication year (e.g., GRI 1: Foundation 2021).
GRI 1 does not contain disclosures, but it does specify the requirements for reporting
in accordance with the GRI Standards. The GRI Standards are regularly updated, and
a newer version of GRI 1 may have different requirements for reporting in accordance
with the GRI Standards than its previous version. Indicating which version of GRI 1 the
organization has used helps clarify which requirements it must comply with.
Applicable GRI Sector Standard(s)

The organization is required to include in the GRI content index the titles of the GRI
Sector Standards that apply to its sectors, as specified in Requirement 7-a-iv in this
Standard. The title of a GRI Sector Standard includes the number, name, and
publication year (e.g., GRI 11: Oil and Gas Sector 2021).
Titles of the GRI Standards and other sources of reported disclosures

The organization is required to include in the GRI content index the titles of the GRI
Universal Standards, GRI Sector Standards, and GRI Topic Standards it has used to
report disclosures, as specified in Requirement 7-a-viii in this Standard. These
include:
• GRI 2: General Disclosures 2021;
• GRI 3: Material Topics 2021;
• the Topic Standards the organization has used for reporting on its material topics;
• the Sector Standards the organization has used to report additional sector
disclosures listed for its material topics.
The title of a GRI Standard includes the number, name, and publication year (e.g., GRI
303: Water and Effluents 2018).
The publication year indicates which version of a GRI Standard the organization has
used. The GRI Standards are regularly updated, and a newer version of a GRI Standard
may have different disclosures than its previous version. The publication year of the
Standard does not refer to the reporting period covered by the reported information or to
the year that the reported information is published.
If the organization reports disclosures from other sources, the organization is required
to include in the content index the titles of the sources it has used.
Disclosures
The organization is required to list in the GRI content index all the disclosures it has
reported, as specified in Requirement 7-a-vii in this Standard. These include the
disclosures from GRI 2: General Disclosures 2021 and GRI 3: Material Topics 2021,
and the disclosures it has reported for each material topic.
For each material topic the organization is required to list the disclosures it has
reported from the GRI Topic Standards and GRI Sector Standards, as well as the
disclosures it has reported from other sources. The organization should organize
these disclosures by each material topic. See Requirement 5-a and Requirement 5-b-i
in this Standard for more information on reporting disclosures for each material topic.
Besides the disclosures from the Topic Standards, the Sector Standards may list
additional sector disclosures for organizations to report. Reporting these additional
sector disclosures is a recommendation. If the organization reports any of these
additional sector disclosures for its material topics, it is required to list them in the
content index.
The organization is required to include the disclosure titles in the content index. The
title of a disclosure includes the number and name (e.g., 2-6 Activities, value chain and
other business relationships).
For disclosures from other sources, if there is no disclosure title available, the
organization can list any other information that helps identify the disclosure.
GRI Topic Standards disclosures listed in the applicable GRI Sector Standards that
are not reported
For each topic in the applicable GRI Sector Standards determined as material, the
organization is required to include in the GRI content index any GRI Topic Standards
disclosures listed for that topic that the organization does not report, as specified in
Requirement 7-a-ix in this Standard.
There can be cases where a Topic Standard disclosure listed in the Sector Standard is
not relevant to the organization’s impacts in relation to the material topic. In such
cases, the organization is required to provide the ‘not applicable’ reason for omission,
and to briefly explain why the disclosure is not relevant. See Requirement 5-b in this
Standard for more information on reporting on material topics covered in the Sector
Standards.
Location
For each disclosure that it has reported, the organization is required to include in the
GRI content index the location (i.e., the specific page numbers or links) in, for example,
a report, document, website where the information can be found, as specified in
Requirement 7-a-xi in this Standard. If the information reported for a disclosure is
spread across multiple pages or web pages, the organization is required to specify all
page numbers and links across which the information is distributed.
If the organization is required to report information that it has previously reported, and
the information has not changed during the reporting period (e.g., the organization is
required to report information about a policy or process that has not changed since the
previous reporting period), the organization can republish this information or provide a
reference to the previously reported information in the content index.
Omissions
The organization is required to include in the GRI content index the reasons for
omission it has used for each disclosure or requirement it cannot comply with, as
specified in Requirement 7-a-xii in this Standard.
If the organization cannot comply with a disclosure or with a requirement in a

disclosure for which reasons for omission are permitted, the organization is required to
specify the disclosure or the requirement it cannot comply with in the content index. It is
also required to provide one of the permitted reasons for omission and the required
explanation for that reason. The four permitted reasons for omission are: not
applicable, legal prohibitions, confidentiality constraints, and information unavailable /
incomplete. See Requirement 6 in this Standard for more information on reasons for
omission.
GRI Sector Standard reference numbers

When listing the GRI disclosures and additional sector disclosures from the applicable
GRI Sector Standards in the GRI content index, the organization is required to include
the GRI Sector Standard reference numbers, as specified in Requirement 7-a-x in this
Standard. The GRI Sector Standard reference number refers to the unique identifier for
each disclosure listed in a Sector Standard (e.g., S11.1.1). This identifier helps
information users assess which of the disclosures listed in the Sector Standards are
included in the organization’s reporting.
Material topics
The organization is required to list its material topics in the GRI content index, as
specified in Requirement 7-a-v in this Standard.
The list of material topics included in the content index is the same as the list of
material topics reported under 3-2-a in GRI 3: Material Topics 2021.
Topics in the applicable GRI Sector Standards determined as not material

The organization is required to list in the GRI content index any topics from the
applicable GRI Sector Standards that it has determined as not material and explain
why they are not material, as specified in Requirement 7-a-vi in this Standard. See
Requirement 3-b in this Standard for more information on using the Sector Standards
to determine material topics.
Appendix 2. GRI content index with reference

Appendix 2. GRI content index with reference

GRI content index
Statement of use [Name of organization] has reported the information cited in this GRI content index
for the period [reporting period start and end dates] with reference to the GRI
Standards.
GRI 1 used GRI 1: Foundation 2021
GRI STANDARD DISCLOSURE LOCATION

[Title of GRI Standard] [Disclosure title]
[Title of GRI Standard] [Disclosure title]
Guidance
This Appendix provides guidance on how to prepare the GRI content index when reporting with reference to the GRI
Standards. It includes an example that the organization can use to prepare the content index. The organization can
use a different format for the content index than the one provided here, as long as it complies with the requirements
for the content index specified in ‘Reporting with reference to the GRI Standards’ at the end of section 3 of this
Standard. The organization can also use the content index specified for reporting in accordance with the GRI
Standards in Appendix 1, if suitable. In such a case, the statement of use in Appendix 1, which is for reporting in
accordance with the GRI Standards, must be replaced by the statement of use for reporting with reference to the GRI
Standards.
The organization can include additional information in the content index, beyond what is required by the GRI
Standards. For example, the organization can show how the disclosures it has reported using the GRI Standards are
related to those required by other reporting standards or frameworks.
The organization should make sure that such additions do not compromise the readability of the content index. This
can be done by providing any additional information in separate columns or rows that are included at the end of the
content index, after all the required information has been specified.
The organization should not report the information required by the disclosures directly in the content index. Exceptions
can be made if the information is brief and easier to find in the content index than in other locations (e.g., information
on the reporting period may be easier to find when stated directly in the content index). Detailed reporting in the
content index should be avoided.
Statement of use
The organization is required to include in the GRI content index the statement of use for
reporting with reference to the GRI Standards, as specified in Requirement a-ii in
‘Reporting with reference to the GRI Standards’ at the end of section 3 of this Standard.
See the requirement to provide a statement of use in ‘Reporting with reference to the
GRI Standards’ at the end of section 3 of this Standard for more information on the
statement of use.
GRI 1 used
The organization is required to include in the GRI content index the title of GRI 1 it has
used, as specified in Requirement a-iii in ‘Reporting with reference to the GRI
Standards’ at the end of section 3 of this Standard. The title of GRI 1 includes the
number, name, and publication year (e.g., GRI 1: Foundation 2021).
GRI 1 does not contain disclosures, but it does specify the requirements for reporting
with reference to the GRI Standards. The GRI Standards are regularly updated, and a
newer version of GRI 1 may have different requirements for reporting with reference to
the GRI Standards than its previous version. Indicating which version of GRI 1 the
organization has used helps clarify which requirements it must comply with.
Titles of the GRI Standards of reported disclosures

The organization is required to include in the GRI content index the titles of all the GRI
Standards it has used to report disclosures, as specified in Requirement a-v in
‘Reporting with reference to the GRI Standards’ at the end of section 3 of this Standard.
These can include GRI 2: General Disclosures 2021, GRI 3: Material Topics 2021, the
GRI Sector Standards, and the GRI Topic Standards.
The title of a GRI Standard includes the number, name, and publication year (e.g., GRI
303: Water and Effluents 2018).
The publication year indicates which version of a GRI Standard the organization has
used. The GRI Standards are regularly updated, and a newer version of a GRI Standard
may have different disclosures than its previous version. The publication year of the
Standard does not refer to the reporting period covered by the reported information or to
the year that the reported information is published.
Disclosures
The organization is required to list in the GRI content index all the disclosures it has
reported from the GRI Standards, as specified in Requirement a-iv in ‘Reporting with
reference to the GRI Standards’ at the end of section 3 of this Standard.
The organization is required to include the disclosure titles in the content index. The
title of a disclosure includes the number and name (e.g., 303-3 Water withdrawal).
Location
For each disclosure that it has reported, the organization is required to include in the
GRI content index the location (i.e., the specific page numbers and links) in, for
example, a report, document, website where the information can be found, as specified
in Requirement a-vi in 'Reporting with reference to the GRI Standards' at the end of
section 3 of this Standard. If the information reported for a disclosure is spread across
multiple pages or web pages, the organization is required to specify all page numbers
and links across which the information is distributed.
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© 2022 GRI. All rights reserved.

GRI 1 is structured as follows:

1. Purpose and system of GRI Standards

1.3 System of GRI Standards

Universal Standards: GRI 1, GRI 2 and GRI 3

Figure 1. GRI Standards: Universal, Sector and Topic Standards

Universal Standards Sector Standards Topic Standards

Disclosures about the

1.4 Using the GRI Standards

Requirements, guidance and defined terms

Requirements may be accompanied by guidance.

2.2 Material topics

Box 1. Sustainability reporting and financial and value creation reporting

2.3 Due diligence

See reference [2] in the Bibliography.

3. Reporting in accordance with the GRI

Overview of in accordance requirements

Requirement 1: Apply the reporting principles

Requirement 1: Apply the reporting principles

Requirement 2: Report the disclosures in GRI 2: General

Requirement 3: Determine material topics

a. determine its material topics;

Requirement 4: Report the disclosures in GRI 3: Material Topics

a. report its process of determining material topics using Disclosure 3-1;

b. report a list of its material topics using Disclosure 3-2;

c. report how it manages each material topic using Disclosure 3-3.

Requirement 5: Report disclosures from the GRI Topic

Reporting on material topics not covered in the GRI Topic Standards

Requirement 6: Provide reasons for omission for disclosures

Legal prohibitions Describe the specific legal prohibitions.

Confidentiality constraints Describe the specific confidentiality constraints.

Information unavailable / Specify which information is unavailable or incomplete. When

Explain why the required information is unavailable or

Information unavailable / incomplete

Requirement 7: Publish a GRI content index

a. publish a GRI content index that includes:

i. the title: GRI content index;

Requirement 8: Provide a statement of use

Requirement 9: Notify GRI

Reporting with reference to the GRI Standards

Overview of requirements for reporting with reference to the GRI Standards

Publish a GRI content index

Publish a GRI content index

a. publish a GRI content index that includes:

Provide a statement of use

To apply the Accuracy principle, the organization should:

To apply the Comparability principle, the organization should:

To apply the Sustainability context principle, the organization should:

To apply the Timeliness principle, the organization should:

To apply the Verifiability principle, the organization should:

5. Additional recommendations for reporting

5.1 Aligning sustainability reporting with other reporting

5.2 Enhancing the credibility of sustainability reporting

• competent in applying quality control procedures to the assurance engagement;

Stakeholder or expert panels

Examples: affiliates, business-to-business customers, clients, first-tier suppliers, franchisees,

Source: Organisation for Economic Co-operation and Development (OECD), OECD