16 questions mapped to the GRI Universal Standards 2021: reporting principles, materiality process, general disclosures and topic coverage.
GRI 1: principles and claims
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”)
GRI 3: how topics are chosen
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
GRI 2: the organisation itself
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
Where the content standards bite
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
GRI readiness
0%
Getting started
Start with the materiality assessment. Every GRI decision flows from the topic list.
0/16 answered. The score updates live.