GRI Readiness Check

The GRI reporting principles are applied (accuracy, balance, clarity, comparability, completeness, sustainability context, timeliness, verifiability)

Reporting period, boundary and consolidation approach are defined and consistent year over year

A published statement of use declares the GRI claim (“in accordance with” or “with references to”)

A documented process determines material topics from impacts on the economy, environment and people (impact materiality)

Stakeholder consultation feeds the materiality assessment

The material topic list is published, with changes from the prior period explained

Organisational details, activities, workers and supply chain are described

Governance structure, board composition and remuneration are disclosed

Policy commitments are published (environmental, social, anti-corruption, human rights)

The stakeholder engagement approach and the key topics raised are disclosed

GRI 302 (energy): consumption, mix and intensity disclosed

GRI 305 (emissions): Scope 1, 2 and 3 with intensity. Scope 3 may not be omitted if material

GRI 303/304 (water, biodiversity) covered where material

GRI 400-series social topics covered where material (employment, OHS, diversity, training)

Supplier environmental and social assessment (GRI 308/414) covered where material

Grievance mechanisms and remediation are disclosed