Yakub02
Banned
Reliability: The reporting organisation must gather, record, compile, analyse, and report information and processes used in the preparation of the report in a way that they can be subject to examination, and that establishes the quality and materiality of the information.
Timeliness: The reporting organisation must report on a regular schedule so that information is available in time for stakeholders to make informed decisions
Approach to using GRI Standards GRI Standards may be used in different ways:
They may be used as a set to prepare a sustainability report in accordance with the standards in one of the following ways: Core: This option indicates that a report contains the minimum information needed to understand the nature of the organisation, its material topics and related impacts, and how these are managed. Comprehensive:
This builds on the core option by requiring additional disclosures on the organisation’s strategy, ethics and integrity, and governance. In addition, the organisation is required to report more extensively on its impacts by reporting all the topic specific disclosures for each material topic covered by the GRI Standards.
Alternatively, selected standards (or parts thereof) can be used to report specific information.
This option is referred to as a ‘GRI-referenced’ claim. It is appropriate for an organisation that wants to report on specific economic, environmental, and/or social impacts, but which is not looking to use the GRI Standards to provide a full picture of its material topics and related impacts.
Timeliness: The reporting organisation must report on a regular schedule so that information is available in time for stakeholders to make informed decisions
Approach to using GRI Standards GRI Standards may be used in different ways:
They may be used as a set to prepare a sustainability report in accordance with the standards in one of the following ways: Core: This option indicates that a report contains the minimum information needed to understand the nature of the organisation, its material topics and related impacts, and how these are managed. Comprehensive:
This builds on the core option by requiring additional disclosures on the organisation’s strategy, ethics and integrity, and governance. In addition, the organisation is required to report more extensively on its impacts by reporting all the topic specific disclosures for each material topic covered by the GRI Standards.
Alternatively, selected standards (or parts thereof) can be used to report specific information.
This option is referred to as a ‘GRI-referenced’ claim. It is appropriate for an organisation that wants to report on specific economic, environmental, and/or social impacts, but which is not looking to use the GRI Standards to provide a full picture of its material topics and related impacts.
