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Transition to GRI Sustainability
Reporting Standards
Background document for public comment period
Version 3, updated on 21 June 2016
Contents
Section Pages
1. Introduction to the Transition to GRI Standards 3 – 13
2. How can the GRI Standards be used? 14 – 23
3. Overview of main changes 24 – 46
4. More detail on each GRI Standard: 47 – 74
SRS 101: Foundation 48 – 53
SRS 201: General disclosures 54 – 61
SRS 301: Management approach 62 – 66
Topic-specific Standards 67 – 74
Annex. Content clarifications 75 – 89
2
Overarching changes
• Structure of each standard/ naming ( Or in
structure?) – JAN
• Requirements, recommendations, guidance – JAN
• Content clarifications (Chelsea)
• Updated content (E/W and scope 2) – CHELSEA
• Content relocated - LAURA
1. Introduction to the Transition to
GRI Standards
This section includes:
• Summary of the Transition to GRI Standards
• What does transitioning to standards mean?
• What are the main changes or improvements compared to G4?
• What does this mean for reporters?
• What are the benefits?
• What is the timeline?
• How can you get involved?
• Download the draft GRI Standards
• More information Go back to ‘Contents’ page
3
Introduction to the Transition to
GRI Standards
• The G4 Guidelines are currently the most widely-adopted sustainability reporting
guidelines in the world, used by thousands of organizations in more than 90 countries
• Transitioning from the current Guidelines format to a new set of modular GRI
Standards is the next step in the evolution of G4
• The GRI Standards are developed by the Global Sustainability Standards Board (GSSB),
which is GRI’s independent standard-setting body, in line with its Due Process
Protocol
• This move will enable the GRI Standards to stay even more up-to-date with the
latest sustainability developments and to incorporate new sustainability topics in the
future
• This move will also enable the GRI Standards to be even more widely-referenced
by policy initiatives around the world
Summary
4
What does transitioning to standards mean?
• The content from the G4 Guidelines and the G4 Implementation Manual is
being restructured to form a set of modular, interrelated reporting
standards
• Most changes focus on the format and presentation – the main content,
concepts, and disclosures from G4 will carry through to the GRI Standards
G4 Guidelines and
G4 Implementation ManualSet of modular GRI Standards
5
What are the main changes or
improvements compared to G4?
1. The GRI Standards are organized in a modular structure. There are three
‘universal’ Standards applicable to all organizations preparing a report in accordance
with the GRI Standards, and 33 topic-specific Standards (based on the G4 Aspects)
to choose from, depending on the organization’s list of material topics
2. The GRI Standards feature clearer distinctions between requirements (indicated
in the text by the word ‘shall’), recommendations (indicated by ‘should’) and
guidance (indicated by ‘can’)
3. Content from G4 has been edited for greater clarity and simpler language,
making the Standards more user-friendly
4. Some content from G4 has been relocated or merged, to make content easier to
find and navigate
5. The GRI Standards provide clarifications for elements of G4 that were commonly
misunderstood, such as how to define the topic Boundary or how to report on
topics not covered by the GRI Standards
6
What does this mean for reporters?
• For organizations already
reporting in accordance with
G4 (core or comprehensive),
impacts should be relatively
minor
• For those not using the G4
Implementation Manual, there
will be new content to consider
– Most will be recommendations or
guidance only
7
• The Reporting
Principles and the
emphasis on reporting only
material topics remains
• Emphasis on the
management approach
(DMA) has been carried
through, with additional
guidance
• Most disclosures remain
the same (a few have
been relocated/ merged)
What are the benefits?
• further enhance the credibility and uptake of sustainability reporting around the
world
• make the GRI Standards even more suitable for referencing in policy and
regulation, increasing the uptake of credible sustainability reporting
• mean that individual Standards can be updated separately, ensuring they remain
consistent with authoritative intergovernmental instruments and developments in
specific content areas; and will make it easier to accommodate new sustainability
topics in the future
• make the Standards more accessible for new and existing reporters, thanks to
simpler language and a more logical, navigable structure
• enable more consistent and higher-quality sustainability reporting, by distinguishing
clearly between reporting requirements, recommendations, and guidance
Moving from the G4 Guidelines to modular GRI Standards will:
8
• Public exposure on the draft Standards: 19 April – 17 July 2016
– First set of six Standards: available from 19 April – 17 July
– Second set of all remaining 30 topic-specific Standards: available from 3 June – 17 July
• Anticipated approval of the final Standards: 30 August – 1 Sept 2016
• Expected release of the final Standards: October 2016
• Proposed effective date of the Standards: 1 January 2018
• Proposed transition period: the G4 Guidelines will remain valid for
reports published until 31 December 2017
Key dates
(this timeline is subject to change) 9
What is the timeline?
How can you get involved?
• Public comment period: 19 April – 17 July 2016
– Give feedback on the draft Standards through GRI’s online consultation
platform. Access the draft Standards and the consultation platform here
• Join a live webinar: 15 June 2016
– Listen to a recording of the webinar here
• Workshops in selected markets around the world: June – July 2016
– Events confirmed in Canada, Colombia, Germany, India, Italy, The Netherlands,
South Africa, Spain, the United Kingdom and the United States. Find out more
and register for these events here
Stakeholders are encouraged to give feedback on the proposed new
format and structure of the GRI Standards
10
Download the draft Standards
• The draft Standards can be downloaded
from the GRI website
• Each draft Standard has an ‘Explanatory
memorandum’, which summarizes the
significant proposals within each draft
and the GSSB’s involvement in its
development
• Significant changes are also indicated in
comment boxes throughout the draft
documents
About the draft Standards
11
Download the draft Standards
Significant changes are indicated in comment boxes in the draft documents
12
Example from SRS 101: Foundation, page 24
For more information on the Transition
to GRI Standards and the GSSB
• GRI website
• Global Sustainability Standards Board (GSSB) pages
• Due Process Protocol
• Transition to Standards page
• Employee/worker project page
• GRI Consultation Platform
• Live webinars and in person workshops
• Sign up to GRI’s newsletter to follow the transition!
Relevant links
13
2. How can the GRI Standards be used?
This section has information on:
• Options for using and referencing the GRI
Standards:
─ ‘in accordance’ (core and comprehensive)
─ ‘SRS-referenced’
• What has changed for preparing an ‘in
accordance’ sustainability report?
• What is the ‘SRS-referenced’ option, and how
can it be used?
14
Go back to ‘Contents’ page
• The GRI Standards are designed to be used as a set for preparing
a sustainability report. There are two options for preparing a
report in accordance with the GRI Standards:
─ ‘in accordance’: core option
─ ‘in accordance’: comprehensive option
• Organizations can also use individual GRI Standards or their
content to report sustainability information (this is called an ‘SRS-
referenced’ claim)
There are three options for using and referencing the Standards
How can the GRI Standards be used?
15
SRS 101:
Foundation
includes a
consolidated table
with all criteria
for both ‘in
accordance’
options
See SRS 101:
Foundation, Section 3,
Table 2 (line 725-
734)
How can the GRI Standards be used?
Preparing an ‘in accordance’ report
* Reasons for omission can apply
16
• The requirements remain largely the same for both the core and
comprehensive options, with minor adjustments due to the new structure
• Some additional requirements have been included and others
removed due to:
– the new structure of the GRI Standards (e.g., relocated content)
– content clarifications (e.g., reporting on topics not covered by the GRI Standards)
– a revision of the terminology for ‘employee’ and ‘worker’
• The use of reasons for omission remains the same, but with greater
clarity on how and when to use them
What has changed for preparing an ‘in accordance’ report?
How can the GRI Standards be used?
Preparing an ‘in accordance’ report
17
Overarching changes
• Apply the ten Reporting Principles (e.g., Materiality, Balance) (See SRS 101: Foundation,
clause 2.1 (lines 495-508); change related to clarifying what is required)
• In addition to reporting the required disclosures, comply with all the applicable
reporting requirements for each disclosure (such as requirements for how to compile
the information) (See SRS 101: Foundation, clauses 3.1.1 (lines 709-710), 3.2.1 (lines 715-716);
change related to clarifying what is required)*
• For material topics not covered by the GRI Standards, report the management
approach (SRS 301), and, if possible, disclosures on the topic (See SRS 101: Foundation, clause
2.6 (lines 595-608); change related to clarifying reporting on topics not covered by the GRI Standards)*
• Determine the appropriate level of aggregation for presenting information, using the
Principles for defining report quality (See SRS 101: Foundation, clause 2.7 (lines 610-611); change
related to clarifying what is required)
What are the additional requirements for an ‘in accordance’ report?
How can the GRI Standards be used?
Preparing an ‘in accordance’ report
18
*Reasons for omission can apply
Changes to specific disclosures
• Describe the reporting organization’s activities (See SRS 201: General disclosures, Disclosure 201-2-a;
change related to the revision of employee/worker terminology)
• Identify the organization’s products and services that are relevant for the sustainability topics
covered in the report, including those that are banned in certain markets or are the subject of
stakeholder questions or public debate (See SRS 201: General disclosures, Disclosure 201-2-c; change
related to moving Indicator G4-PR6 into General disclosures)
• Describe the main elements of the supply chain as they relate to the organization’s activities,
primary brands, products, and services (See SRS 201: General disclosures, Disclosure 201-9; change
related to clarifying expectations for reporting on supply chain)
• For each material topic, report the purpose of the management approach, and describe each of
the components used to manage the topic (e.g., policies, specific actions) (See SRS 301:
Management approach, Disclosures 301-2-b and 301-2-c; changes related to clarifying what is required)*
What are the additional requirements for an ‘in accordance’ report?
How can the GRI Standards be used?
Preparing an ‘in accordance’ report
19
*Reasons for omission can apply
• Reporting the available GRI Sector Disclosures (these are now for guidance
only)
• Most of the requirements in disclosures G4-1 and G4-2 have been made
reporting recommendations
• Reporting the ‘total workforce by employees and supervised workers and by
gender’ (former G4-10-c)
• Reporting the ‘total workforce by region and gender’ (former G4-10-d)
• Using a specified table format for presenting the Content Index (former G4-
32-b) (it is still required to include a Context Index, but organizations can use
the presentation format they wish)
What is no longer required for preparing an ‘in accordance’ report?
How can the GRI Standards be used?
Preparing an ‘in accordance’ report
20
• This option is for published materials that use individual GRI Standards or
their content for reporting sustainability information, but do not meet the ‘in
accordance’ criteria
• Such materials are to include a claim (statement of use) indicating:
– the GRI Standard or Standards used
– the specific content used, if a Standard has not been used in full
• For each disclosure, organizations are to comply with all the reporting
requirements for that disclosure (e.g., all requirements for how to compile the
information)
‘SRS-referenced’ – How to use this option?
How can the GRI Standards be used?‘SRS-referenced’ – using individual Standards or their content
21
How can the GRI Standards be used?‘SRS-referenced’ – using individual Standards or their content
SRS 101:
Foundation
includes an
overview of
requirements and
recommendations
for making ‘SRS-
referenced’ claims
See SRS 101:
Foundation, Section 3
(lines 735-759)
22
SRS-referenced claims
• The 10 GRI Sector Disclosures will not
be required to prepare a report in
accordance with the GRI Standards
• The Sector Disclosures are
encouraged to be used as guidance
for identifying the material topics, and for
reporting additional topic-specific
disclosures, as needed (see SRS 101:
Foundation, Guidance 2.3, lines 529-531)
23
GRI Sector DisclosuresHow to use them together with the GRI Standards?
Overarching changes
• Structure of each standard/ naming ( Or in
structure?) – JAN
• Requirements, recommendations, guidance – JAN
• Content clarifications (Chelsea)
• Updated content (E/W and scope 2) – CHELSEA
• Content relocated - LAURA
3. Overview of main changes
This section includes:
• Changes in structure
• Clarifications of key concepts
• Merged, relocated or discontinued content
• Simplified terminology
• Updated content:
─ ‘Employee’/ ‘worker’ terminology
─ Scope 2 GHG emissions
24
Go back to ‘Contents’ page
25
Overview of changes – StructureNew structure based on modular standards
• 3 ‘universal’
Standards applicable
to all
• 33 topic-specific
Standards, based on
the G4 Aspects
• Organizations will
select only the topic-
specific Standards
that are applicable,
based on material
topics Individual standards for each G4 Aspect, organized into 3
series (Economic, Environmental, and Social)
• SRS 101: Foundation – this includes the ten
Reporting Principles, the ‘in accordance’ options,
and the General Reporting Notes from G4
• SRS 201: General Disclosures – this
includes the General Standard Disclosures from
G4
• SRS 301: Management approach – this
includes the Disclosures on Management Approach
(DMA) and grievance mechanisms content from
G4 (to be used with each material topic)
Applicable to all organizations preparing
an ‘in accordance’ report
Overview of changes – Structure3 ‘universal’ Standards
There are currently 33 topic-specific Standards,
with more to be added in the future, organized
in three series:
• Economic topics (400 series) – this includes
the G4 Aspects from the Economic Category, plus
Anti-corruption and Anti-competitive behaviour
• Environmental topics (500 Series) – this
includes most G4 Aspects from the Environmental
Category
• Social (600 Series) – this includes most G4
Aspects from the Social Category. The sub-
categorization for Social (i.e., Labor Practices and
Decent Work, Human Rights, Society, Product
Responsibility) has been removed
For reporting on material topics
Overview of changes – StructureTopic-specific Standards
Overview of changes – Structure New numbering system for disclosures
• The G4 disclosures (including Indicators) will have a new set of unique
numbers to identify them, based on the number of the Standard
For example:
– Disclosure G4-10 becomes 201-8 (now located in SRS 201: General disclosures)
– Indicator G4-EN15 becomes 505-1 (now located in SRS 505: Emissions)
• Having a unique number for each disclosure means that disclosures can be
referenced easily in taxonomies, publications, and products and services
28
GRI will publish a detailed mapping document outlining any changes by Aspect
and disclosure, to help reporters easily transition
Simplified numbering system, based on the number of the Standard
Overview of changes – StructureThe content of each Standard
• The content in the Standards is presented in a different way than in the G4 Guidelines
• This is the result of re-organizing the G4 content into multiple, modular Standards, and
improvements in the consistency and clarity of the text
• Each Standard contains the following sections*:
Section Description
1. Introduction (NEW)Contains all information needed to use the Standard, as well as background
information.
A. Overview of the GRI Sustainability Reporting
Standards (NEW) Shows how the particular Standard fits in the broader set of GRI Standards.
B. Responsibility for this Standard (NEW) Statement on the governance body responsible for setting the Standard.
C. Scope (NEW) Describes the remit of the Standard.
D. Normative references (NEW) Gives a list of documents to be used together with the Standard.
E. Using this Standard (NEW) Gives instructions on how the Standard is to be used.
F. Effective date (NEW) States the date at which the Standard becomes effective.
G. Background context (based on G4 content) Describes the subject matter (only for topic-specific Standards).
2. Standard (based on G4 content) Contains reporting requirements, recommendations, and guidance.
3. References (based on G4 content) Gives a list of references related to the topic and the disclosures.
* SRS 101: Foundation has a unique structure for its Introduction section, and also includes a section of key terms at the back 29
Overview of changes – StructureRequirements, recommendations and guidance
30
• Requirements: denoted using
‘shall’ – these are mandatory
instructions
• Recommendations: denoted
using ‘should’ – not mandatory
but advised
• Guidance: denoted using ‘can’
and by a shaded background.
Not mandatory but it helps
reporters understand and apply
the requirements
3 ‘categories’ of content:
1. Clarifying the ‘in accordance’ options
2. Understanding the use of the term ‘impacts’
3. How to link material topics back to GRI topics
4. Reporting on other material topics (beyond those
covered by the GRI Standards)
5. Clarifying the use of GRI Sector Disclosures
6. Understanding and applying the concept of ‘topic
boundary’
7. How to report on topics if the boundary is outside the
organization
Overview of clarifications
31
Overview of changes – ClarificationsKey concepts have been clarified
These can be
found in SRS 101:
Foundation
These can also be
found in SRS 301:
Management
approach
For more information, see the ‘Annex’
The reporting expectations have been clarified for
the following disclosures:
8. Disclosures G4-1 and G4-2 on strategy and analysis
9. Disclosure G4-12 on supply chain
10. Disclosure G4-18 on defining report content
11. Disclosure G4-32 on Content Index
12. Disclosure G4-33 on external assurance
13. Clarifying topic descriptions (e.g., what the
topic is about and covers)
Overview of clarifications (cont.)
32
Overview of changes – ClarificationsKey concepts have been clarified
These can be found
in SRS 201: General
disclosures
These can be found in
each topic-specific
Standard (series 400,
500, 600)
For more information, see the ‘Annex’
Overview of changes – Merged,
relocated or discontinued content
• The transition to Standards has provided an opportunity to
merge or relocate some Aspects and disclosures, to either
reduce duplication or to ensure a more logical placement of the
content
• In exceptional cases, a few G4 Aspects have been discontinued,
to either reduce duplication or because their content has been
repurposed elsewhere (e.g., as management approach)
Merged, relocated or discontinued content
33
GRI will publish a detailed mapping document outlining any changes by Aspect
and disclosure, to help reporters easily transition
Merged Aspects – to reduce duplication
Overview of changes – Merged Aspects
34
*Indicators G4-PR5 and G4-PR6 have not been transitioned to SRS 617; they will be moved to SRS 201: General disclosures
G4 Aspects Location in GRI Standards
Diversity and Equal Opportunity
Equal Remuneration for Women and MenSRS 605: Diversity and equal opportunity
Investment (Human Rights)
Assessment (Human Rights)SRS 612: Human rights assessment
Supplier Assessment for Labor Practices
Supplier Human Rights Assessment
Supplier Assessment for Impacts on Society
SRS 614: Supplier social assessment
Product and Service Labeling
Marketing CommunicationsSRS 617: Marketing and labeling*
Compliance (Society)
Compliance (Product Responsibility)SRS 619: Socioeconomic compliance
Merged disclosures – to reduce duplication
Overview of changes – Merged disclosures
35
G4 disclosures Location in GRI Standards
G4-4 on primary brands, products, and services
G4-PR6 on the sale of banned or disputed products
SRS 201: General disclosures,
now Disclosure 201-2
G4-DMA-a on why the topic is material
G4-20 on Boundary within the organization
G4-21 on Boundary outside the organization
SRS 301: Management approach,
now Disclosure 301-1
G4-57 on mechanisms for advice about ethics
G4-58 on mechanisms for concerns about ethics
SRS 201: General disclosures,
now Disclosure 201-17
Relocated Aspects – for a more logical placement
Overview of changes – Relocated Aspects
36
G4 Aspects Location in GRI Standards
Anti-corruption
(Society sub-Category, Social Category)
SRS 405: Anti-corruption
(Economic series)
Anti-competitive Behavior
(Society sub-Category, Social Category)
SRS 406:Anti-competitive behavior
(Economic series)
G4 disclosures Location in GRI Standards
G4-11 on collective bargaining
(Organizational Profile, General disclosures)
Moved to the Governance section of
SRS 201: General disclosures,
now Disclosure 201-22
G4-EN28 on products sold and their packaging
materials that are reclaimed
(Products and Services Aspect)
Moved to SRS 501: Materials,
now Disclosure 501-3
Relocated disclosures – for a more logical placement
Overview of changes – Relocated
disclosures
37
G4 Aspects Location in GRI Standards
Products and Services
(Environmental)
The Products and Services Aspect and its Indicator G4-EN27
have been discontinued, due to duplication and because the
content is not substantial enough to merit an individual
Standard. Indicator G4-EN28 has been relocated to SRS 501:
Materials. The environmental impacts of products and services
are already covered in the following topic-specific Standards:
SRS 501: Materials, SRS 502: Energy, and SRS 505: Emissions.
Transport (Environmental) The Transport Aspect and its Indicator G4-EN30 have been
discontinued, due to duplication and because the content is
not substantial enough to merit an individual Standard. The
environmental impacts of transport are already covered in the
following topic-specific Standards: SRS 502: Energy and SRS
505: Emissions.
Discontinued Aspects
Overview of changes – Discontinued
Aspects
38
G4 Aspects Location in GRI Standards
Overall (Environmental) The Overall Aspect and its Indicator G4-EN31
have been discontinued and its content has been
re-purposed as management approach guidance
in the following Standards: SRS 301: Management
approach, SRS 505: Emissions, SRS 506: Effluents
and waste, and SRS 507: Environmental compliance.
Grievance mechanisms:
• Environmental Grievance Mechanisms
• Labor Practices Grievance Mechanisms
• Human Rights Grievance Mechanisms
• Grievance Mechanisms for Impacts on Society
These four Aspects and their Indicators have
been discontinued since the content sits more
logically in the management approach. The
content of these four G4 Aspects has been
merged and moved to SRS 301: Management
approach as guidance (see clause 1.8, lines 231-
241).
Discontinued Aspects (cont.)
Overview of changes – Discontinued
Aspects
39
Overview of changes – Simplification of
terminology
These terms from G4 have been simplified or revised, to make the
text of the Standards more readable and consistent:
• ‘Aspect’ topic
• ‘General Standard Disclosures’ general disclosures
• ‘Specific Standard Disclosures’ not used
• ‘Indicator’ disclosure
• ‘DMA’ management approach
• ‘organization’ reporting organization
40
Overview of changes – Updated content‘Employee’/ ‘worker’ terminology
41
• Objective: to align the GRI Standards with international norms or standards
and to improve consistency in how ‘employee’, ‘worker’, and related terms are
used
• Process: an ad-hoc Technical Committee was formed which has reviewed the
terminology and made recommendations to the GSSB (GRI’s independent
standard-setting body). More information on the Technical Committee and an
overview of the suggestions made by the Technical Committee to the GSSB
can be found on the project website
• Integration in GRI Standards: the set of GRI Standards includes the
proposed changes to the terminology, identified with comment boxes
indicating ‘Type of change: employee/worker review’
Separate revision project in parallel to the Transition
Overview of changes – Updated content‘Employee’/ ‘worker’ terminology
42
• ‘Employee’/’worker’ related terminology and
definitions have been clarified in order to:
– ensure alignment of use of terms, and the
context in which they are used, with key
references
– ensure consistent use of terminology
throughout the Standards
– avoid unclear overlaps of terms
• For disclosures that concern ‘workers’, it is
specified in some cases whether a specific
subset of workers is to be used
‘Employee’/ ‘worker’ terminology review
Overview of changes – Updated content‘Employee’/ ‘worker’ terminology
43
Overview of key clarified terminology and definitions
Term used in G4 Term used in the GRI Standards
employeeemployee (slightly clarified definition)see the GRI Standards Glossary (Part 2), lines 117-119
workerworker (clarified definition)see the GRI Standards Glossary (Part 2), lines 492-499
young workeryoung worker (clarified guidance – does not affect
quantitative reporting requirements)see SRS 608: Child labor, lines 152-156
security personnelsecurity personnel (clarified definition)see the GRI Standards Glossary (Part 2), lines 386-390
supervised worker, total workforce,
independent contractor working on-
site, staff, individuals employed
Not used.*
* In the GRI Standards, these terms have been replaced with other appropriate terms or wording. For an
overview of changes and rationales, please see the project website
Overview of changes – Updated content‘Employee’/ ‘worker’ terminology
44
worker
person that performs work
NOTE 1: The term ‘worker’ includes, but is not limited to, employees.
NOTE 2: Further examples of workers include interns, apprentices,
self-employed persons, and persons working for
organizations other than the reporting organization, e.g., for
suppliers.
NOTE 3: In the context of GRI Standards, it is specified in some cases
whether a specific subset of workers is to be used.
Clarified definition for the term ‘worker’
See the GRI Standards
Glossary (Part 2), lines
492-499
Overview of changes – Updated content‘Employee’/ ‘worker’ terminology
45
In some cases, a subset of workers is specified for reporting
The ‘subsets’ of workers below replace former terms, such as ‘workforce’, which were
considered unclear; and clarify which workers should be reported on in different contexts
(e.g., occupational health and safety, wages).
Subsets of workersKey disclosures and definitions where they
are used in the GRI Standards
workers performing work that is
controlled by the reporting
organization or that is being
performed in workplaces that the
organization controls
SRS 603: Occupational health and safety,
Disclosures 603-1, 603-2 and 603-3
workers performing the reporting
organization’s activities
• SRS 201: General disclosures, Disclosure 201-8
• SRS 402: Market presence, Disclosure 402-1
• GRI Standards Glossary (Part 2), definition of
‘significant operational change’
Update of Scope 2 GHG emissions in SRS 505: Emissions
• Disclosure 505-2 has been updated to align with changes to the GHG Protocol
Scope 2 Guidance, published in January 2015 by WRI and WBCSD
• This now requires reporting two distinct Scope 2 values: a location-based
and a market-based value, calculated with different emissions factors
according to how the energy was obtained
See SRS 505: Emissions, clause 2.5 (lines 250-289)
Overview of changes – Updated contentScope 2 GHG emissions
46
Overarching changes
• Structure of each standard/ naming ( Or in
structure?) – JAN
• Requirements, recommendations, guidance – JAN
• Content clarifications (Chelsea)
• Updated content (E/W and scope 2) – CHELSEA
• Content relocated - LAURA
4. More detail on each GRI Standard
This section includes more detail on:
• SRS 101: Foundation
• SRS 201: General disclosures
• SRS 301: Management approach
• Topic-specific Standards
47
Go back to ‘Contents’ page
48
More detail on what’s new or improved
SRS 101: Foundation
Go back to ‘Contents’ page
• The Foundation Standard is designed as the
starting point for using the set of GRI
Standards
• It brings together the ‘in accordance’ criteria
and the Reporting Principles for defining
report quality and content from G4
• It gives further information on how to use
the GRI Standards for sustainability reporting
SRS 101: FoundationKey points
SRS 101: FoundationStructure
• Introduction – This is a new section giving background context on sustainability reporting
and explanations of how to use the set of GRI Standards. It also gives required standard-
setting information, such as on the scope of the standard, normative references, and the
effective date
• Section 1: Reporting Principles – this is existing content from G4 which includes the ten
Reporting Principles and their associated guidance. There have been no substantive changes
to this content. However, it has been clarified that organizations preparing an ‘in accordance’
report are expected to include all material topics in the report, even if the topic is not
covered by a topic-specific GRI Standard
• Section 2: Using the GRI Standards for Sustainability Reporting – this is a new
section with selected content incorporated from G4. It sets out the basic process for using
the GRI Standards for sustainability reporting. It is necessary to follow all the requirements
(prompted by the use of ‘shall’) in this section if an organization wants to claim that a report
has been prepared in accordance with the GRI Standards
SRS 101 includes the following sections:
50
SRS 101: FoundationStructure (continued)
• Section 3: Making claims related to the use of the GRI Standards – this is a revised
section based on the G4 content for the ‘in accordance’ options. The ‘in accordance’
options are now set out in terms of the specific claims that organizations can make, based on
how they have applied the GRI Standards:
– For organizations using the GRI Standards to prepare a sustainability report, the ‘in accordance’ core and
comprehensive options have been carried through from G4, although with slight changes to accommodate
the new structure of the Standards. See SRS 101, Section 3, clauses 3.1-3.2 (lines 707-734)
– For organizations that use individual GRI Standards or their content to report specific sustainability
information, but do not meet the ‘in accordance’ criteria, an ‘SRS-referenced’ claim is to be included in any
published material that references the GRI Standards. This is based on the content from G4 concerning
reports that do not meet the ‘in accordance’ criteria, but includes some revisions for greater clarity.
See Section 3, clause 3.3 (lines 736-759)
• Key terms – this is a revised section based on the G4 definitions of key terms. It includes
definitions of terms that are especially relevant for understanding SRS 101, such ‘impact’,
‘material topic’ or ‘topic Boundary’
51
• A number of key concepts from G4 have been clarified in SRS 101. These
include:
– Clarifying the ‘in accordance’ options
– Understanding the use of the term ‘impacts’
– How to link material topics back to GRI topics
– Reporting on other material topics (beyond those covered by the GRI Standards)
– Clarifying the use of GRI Sector Disclosures
– Understanding and applying the concept of ‘topic boundary’
– How to report on topics if the boundary is outside the organization
• These clarifications should make it easier for organizations to report consistently
and comprehensively in line with the GRI Standards
• More detailed explanations on these clarifications can be found in the Annex
Clarifications of key concepts from G4
SRS 101: FoundationWhat’s new or improved?
52
SRS 101: FoundationWhat’s new or improved?
• The options for preparing an ‘in accordance’ report have been clarified in SRS 101:
Foundation
• These options are now positioned in terms of the specific claims that organizations can
make about their use of the GRI Standards:
– Organizations can use the set of GRI Standards to prepare a sustainability report in
accordance with the GRI Standards (core or comprehensive option), or
– They can use individual GRI Standards or their content to report specific
sustainability information. This way of using the GRI Standards results in an ‘SRS-referenced’
claim
• Organizations are now explicitly required to include a claim (statement) in any ‘in
accordance’ report or published material that uses the GRI Standards or their content
• See pages 14-23 for more detail on what has changed compared to G4 in these sections.
See also SRS 101: Foundation, Section 3 (lines 674-766)
‘In accordance’ and ‘SRS-referenced’ options
53
Overarching changes
• Structure of each standard/ naming ( Or in
structure?) – JAN
• Requirements, recommendations, guidance – JAN
• Content clarifications (Chelsea)
• Updated content (E/W and scope 2) – CHELSEA
• Content relocated - LAURA
54
More detail on what’s new or improved
SRS 201: General disclosures
Go back to ‘Contents’ page
SRS 201: General disclosuresKey points
• The General Standard Disclosures from
G4 have been brought together into a
single standard – SRS 201: General
disclosures
• General disclosures elicit contextual
information about the reporting
organization and its sustainability
reporting practices
55
SRS 201: General disclosuresStructure
In addition to the Introduction and References, there are six main sections:
1. Organizational profile
2. Strategy (formerly ‘Strategy and analysis’ in G4)
3. Ethics and integrity
4. Governance
5. Stakeholder engagement
6. Reporting practice (this combines the sections ‘Report Profile’ and ‘Identified material
Aspects and Boundaries’ from G4)
SRS 201 includes the following sections:
56
SRS 201: General disclosuresWhat’s new or improved?
1. Strategy and Analysis section: the ‘Strategy and Analysis’ section from G4 has
been revised and retitled ‘Strategy,’ to better reflect the content. See SRS 201: General
disclosures, Section 2 (lines 202-268)
– The Strategy Disclosures (201-14 and 201-15, formerly G4-1 and G4-2) have been revised
and the majority of required disclosures have become recommendations only. This makes
the disclosures less prescriptive and more consistent with other disclosures in the GRI
Standards
– The requirement for ‘two concise narrative sections’, and the distinction between each
narrative, has been removed from Disclosure 201-15 (formerly G4-2)
2. Guidance on defining report content: the guidance for Disclosure 201-46
(formerly G4-18) has been revised and shortened. The additional guidance for
defining report content will be incorporated into a forthcoming ‘how-to’ guide, which
will be made available as a non-mandatory resource. See SRS 201: General disclosures,
clause 6.3 (lines 559-586)
Some content and disclosures have been relocated or revised:
57
SRS 201: General disclosuresWhat’s new or improved?
3. Reporting on the supply chain: the reporting requirements for Disclosure 201-9
(formerly G4-12) have been expanded to be more specific on the reporting
expectations. See SRS 201: General disclosures, clause 1.11 (lines 151-159)
4. Reporting the primary brands, products and services: Disclosure 201-2
(formerly G4-4) now includes two new elements:
Some content and disclosures have been relocated or revised
– Disclosure 201-2-a requires a description of the
organization’s activities
– Disclosure 201-2-c requires the identification of
products and services that are relevant to the
sustainability topics covered in the report, including:
• products and services banned in certain markets,
and why they are banned; and
• products and services that are the subject of
stakeholder questions or public debate, and why.
This has been added to align with revisions to
Disclosure 201-8 (formerly G4-10) from the
review of ‘employee’/‘worker’ terminology
This content was originally part of Indicator G4-
PR6; it has been merged with this disclosure as
this placement is more logical
58
See SRS 201: General disclosures, clause
1.2 (lines 92-94)
SRS 201: General disclosuresWhat’s new or improved?
5. ‘Employee’/’worker’ terminology: Disclosure 201-8 (formerly G4-10) has been
revised due to input from the ‘Employee’/ ‘worker’ terminology review:
– Minor wording and terminology clarifications have been made to requirements ‘a’ and ‘b’
(related to reporting on employees)
– Requirements ‘c’ and ‘d’ (reporting on the workforce) have been removed
– Requirement ‘e’ has been revised and now requires reporting: ‘Whether a significant portion of
the reporting organization’s activities are performed by workers who are not employees. If
applicable, a description of the nature and scale of work performed by workers who are not
employees’
See SRS 201: General disclosures, clause 1.9 (line 133)
6. Ethics disclosures: former disclosures G4-57 and G4-58 have been merged into one
disclosure (now 201-17) on mechanisms for advice and concerns about ethics. See SRS
201: General disclosures, clause 3.3 (lines 295-314)
59
Some content and disclosures have been relocated or revised
SRS 201: General disclosuresWhat’s new or improved?
7. Disclosures separated out for G4-32: the former disclosure G4-32 has
been separated into three disclosures to improve logic and clarity. See SRS 201:
General disclosures, clauses 6.11-6.15 (lines 638-747)
– G4-32-a is now 201-54 and relates to ‘in accordance’ claims
– G4-32-b is now 201-55 and relates to the content index
– G4-32-c has been merged with G4-33 on external assurance, and renumbered 201-56
8. Disclosures on reporting the topic Boundary: Disclosures G4-20 and
G4-21 from the G4 General Standard Disclosures have been moved into SRS
301: Management approach. See SRS 301: Management approach, Disclosure 301-1
Some content and disclosures have been relocated or revised
60
SRS 201: General disclosuresWhat’s new or improved?
9. Content Index: the requirements for including a content index in the
report have been revised
– Requirements are now less prescriptive about the format – an example table is
provided (as guidance only) but this table does not need to be used in the report
– It is still required to include a content index for all reports prepared in
accordance with the GRI Standards
See SRS 201: General disclosures, clauses 6.12-6-14 (lines 653-700)
10. Reporting on customer satisfaction: former Indicator G4-PR5 on customer
satisfaction (previously found under the G4 Aspect ‘Product and Service Labelling’)
will be moved, as guidance only, to the Stakeholder engagement section of SRS 201.
(Please note: this change has not yet been implemented in the exposure drafts.)
Some content and disclosures have been relocated or revised
61
Overarching changes
• Structure of each standard/ naming ( Or in
structure?) – JAN
• Requirements, recommendations, guidance – JAN
• Content clarifications (Chelsea)
• Updated content (E/W and scope 2) – CHELSEA
• Content relocated - LAURA
62
More detail on what’s new or improved
SRS 301: Management approach
Go back to ‘Contents’ page
• The Disclosures on Management Approach (DMA)
from G4 are now presented in a separate GRI
Standard – SRS 301: Management approach
• The Management approach Standard is designed to
be applied to the reporting of each material
topic, including those topics that are not covered
by the GRI Standards
• The Standard requires organizations to provide a
narrative description of how they manage a
material topic and related impacts. The management
approach complements the topic-specific
disclosures
SRS 301: Management approach
Key points
63
• The topic Boundary disclosures have been incorporated into this Standard and aligned with the
revised definition of topic Boundary. For each material topic, organizations describe why the topic is
material and the topic boundary (Disclosure 301-1-b-c)
• Content on grievance mechanisms from G4 Aspects has been incorporated into this Standard.
The only requirement is for organizations to describe any grievance mechanisms that are used for
managing a material topic (Disclosure 301-2-c-vi)
• Now more detail is required on how the organization manages each material topic, including:
– the purpose of the management approach (Disclosure 301-2-b)
– a description of certain components (e.g., policies, specific actions), only if used for managing a material topic
(Disclosure 301-2-c)
• SRS 301 contains additional reporting recommendations and guidance on policies and resources,
taken from the Overall and Investment Aspects in G4 (lines 158-159 and 187-191)
Key changes compared to G4
SRS 301: Management approach
What’s new or improved?
64
SRS 301:
Management
approach
1. Explanation of the material topic and its
Boundaries
Previously G4-DMA-a and G4-20 and G4-21 on topic Boundaries
2. The management approach and its
components Previously G4-DMA-b, but with additional level of detail on the
purpose and components of the management approach,
including the use of grievance mechanisms
3. Evaluation of the management approach Previously G4-DMA-c
4. General requirements• How to combine information for a group of topics
• What to report when there is no management approach
SRS 301: Management approach
Structure
65
• More logical placing of content (by bringing disclosures on topic Boundary
and grievance mechanisms into the management approach)
• Clearer requirements for reporting the topic Boundary, based on the
revised and clarified description of topic Boundary. A more detailed
explanation of this clarification can be found on page 81
• More detail is now required, encouraging greater transparency on
management approach, but the requirements are flexible and adaptable to
different kinds of management approach
• It includes recommended disclosures for those organizations wanting to
report more extensively on their management approach
Key benefits
SRS 301: Management approach
What are the benefits for reporters?
66
More detail on what’s new or improved
Topic-specific Standards
67Go back to ‘Contents’ page
Topic-specific StandardsKey points
• Each G4 Aspect is now presented in a separate topic-specific Standard
• Each topic-specific Standard contains reporting requirements,
recommendations, and guidance for reporting on that specific topic
• The topic-specific Standards are categorized into three series, and numbered
accordingly: Economic topics (400 series), Environmental topics (500 series), and
Social topics (600 series)
• Organizations select topic-specific Standards based on their list of material
topics
• The topic-specific Standards are designed to be used together with SRS 301:
Management approach, so that organizations report both the management
approach and topic-specific disclosures for each material topic
68
Topic-specific StandardsMain changes compared to G4
Structural changes
• The G4 Aspects – such as Emissions and Indirect Economic Impacts – have become
individual topic-specific Standards. They are categorized into three series: Economic
(400), Environmental (500) and Social (600)
• The sub-Category distinctions from G4 (Labor Practices and Decent Work, Human
Rights, Society, and Product Responsibility) no longer exist, and these topics are all
included in the Social series (600)
• Some G4 Aspects and disclosures have been merged into single Standards or
disclosures to reduce the duplication of content (see pages 34-35), and others have
been moved to another location (e.g., from Social to Economic) to better reflect their
content (see pages 36-37)
• In exceptional cases, a few Aspects have been discontinued and their content has been
relocated to other relevant Standards (see pages 38-39)
69
New descriptions of the topic within each
Standard
• Each topic-specific Standard now includes a
‘Background context’ section in the
Introduction
• These sections describe the topic and the
issues concerned. They combine some G4
content with new content sourced from
authoritative intergovernmental instruments
Changes in terminology
• The term ‘Aspect’ from G4 is no longer used
and has been replaced by ‘topic’ throughout
the Standards
70
Topic-specific StandardsMain changes compared to G4
Example from SRS 505: Emissions, page 9
Topic-specific StandardsStructure of each Standard and related G4 content
Section Description Relevant G4 Content
Introduction New section that includes background information on the GRI
Standards, as well as normative references, scope of the
Standard, and effective date.
• New text
• Relevance sections from
Aspects and disclosures
Management
approach
disclosures
Each Standard includes a section referencing SRS 301:
Management approach. In some Standards, this section can also
include additional guidance, recommendations, or reporting
requirements for management approach that are specific to that
topic.
• G4 RPSD pp. 45-46
• G4 IM pp. 63-65
• Aspect-specific DMA
guidance for the Aspects
Topic-specific
disclosures
This section presents all disclosures for a particular topic. It
includes reporting requirements, reporting recommendations
(where applicable), and guidance.
• G4 RPSD pp. 47-83
• G4 IM pp. 66-245
References The reference list includes documents that informed the
development of each Standard, which are largely unchanged
from the references cited in G4.
• G4 IM pp. 237-242
• References sections from the
Aspects and disclosures
Each topic-specific Standard has the same format
71
Topic-specific StandardsOverview of all topic-specific Standards
Economic series (400)
401 Economic performance
402 Market presence
403 Indirect economic impacts
404 Procurement practices
405 Anti-corruption
406 Anti-competitive behavior
Environmental series (500)
501 Materials
502 Energy
503 Water
504 Biodiversity
505 Emissions
506 Effluents and waste
507 Environmental compliance
508 Supplier environmental assessment
72
SRS 405 and SRS 406 have been moved from the
Social to the Economic section
SRS 507 was previously named ‘Compliance’,
under the Environmental Category
SRS 501 includes Indicator G4-EN28 previously
found in the ‘Products and Services’ Aspect of G4,
which has been discontinued
SRS 620 combines the two ‘Compliance’ Aspects in the Social
Category of G4
Topic-specific StandardsOverview of all topic-specific Standards
73
Social series (600)
601 Employment
602 Labor/management relations
603 Occupational health and safety
604 Training and education
605 Diversity and equal opportunity
606 Non-discrimination
607 Freedom of association and collective bargaining
608 Child labor
609 Forced or compulsory labor
610 Security practices
611 Indigenous rights
612 Human rights assessment
613 Local communities
614 Supplier social assessment
615 Public policy
616 Customer health and safety
617 Marketing and labeling
618 Customer privacy
619 Socioeconomic compliance
SRS 605 includes the content from the ‘Equal Remuneration for
Women and Men’ Aspect of G4
SRS 612 combines the ‘Investment’ and ‘Assessment’ Aspects from
the Human Rights sub-Category of G4
SRS 614 combines the three supplier-related Aspects in the Social
Category of G4
SRS 617 combines the ‘Product and Service Labeling’ and ‘Marketing
Communications’ Aspects of G4. SRS 617 excludes Indicators G4-
PR5 and G4-PR6, which will be moved to SRS 201: General disclosures
Topic-specific StandardsOther minor revisions
• Guidance headings: the guidance for G4 Indicators is no longer categorized as Relevance,
Compilation, Definitions, Documentation sources, and References
• Definitions: the Definitions are now located in the GRI Standards Glossary
• Documentation sources: the Documentation sources have been discontinued
• References: the references have been consolidated in a separate section at the end of each
Standard. These are then cross-referenced for each disclosure, when relevant
• Linkages: the Linkages to the UN Global Compact Principles and the OECD Guidelines for
MNEs found in the G4 Implementation Manual for the different Aspects will be moved to a
separate ‘how-to’ Guide or linkage document
• Overview tables: the Overview tables for G4 Aspects and G4 Standard Disclosures will be
provided as separate resources on the GRI website
• Introductions to Categories: the content in the introductory sections to the Categories and
sub-Categories in G4 has been re-purposed for the ‘Background context’ sections of topic-specific
Standards
74
Content clarifications
Annex
75
This section includes more detail on the following content clarifications:
1. Clarifying the ‘in accordance’ options
2. Understanding the use of the term ‘impacts’
3. How to link material topics back to GRI topics
4. Reporting on other material topics (beyond those covered by the GRI Standards)
5. Clarifying the use of GRI Sector Disclosures
6. Understanding and applying the concept of ‘topic boundary’
7. How to report on topics if the boundary is outside the organization
8. Expectations for reporting on strategy and analysis (former G4-1 and G4-2)
9. Expectations for reporting on supply chain (former G4-12)
10. Expectations for reporting the process for defining report content (former G4-18)
11. Expectations for reporting the Content Index (former G4-32)
12. Expectations for reporting on external assurance (former G4-33)
13. Clarifying topic descriptions (e.g., what the topic is about and covers)
Go back to ‘Contents’ page
Content clarificationsKey concepts have been clarified
1. Clarifying the ‘in accordance’ options
76
• The GRI Standards still have two options (core and comprehensive) for
preparing a report in accordance with the Standards. However, the criteria
have been clarified and the claim (i.e., statement of use) to be included in
published materials is now specified
• Requirements for using individual GRI Standards or their content (called an
‘SRS-referenced’ claim) have also been clarified
• The use of the reasons for omission has been clarified
See SRS 101: Foundation, clause 2.9 (lines 624-653) and Section 3 (lines 674-766)
See also pages 14-23 in this document
Content clarificationsKey concepts have been clarified
• The term ‘impacts’ has been clarified to help users understand that, in the
context of the GRI Standards, the term relates to impacts on the economy, the
environment, or society (i.e., in other words, how an organization contributes to
sustainable development). This is to address the previous confusion which saw
some G4 users interpret the term ‘impacts’ as meaning impacts on the
reporting organization itself (e.g., reduced profits)
• In specific cases, where the meaning is impacts on the organization, the term
‘impacts’ has been replaced with more suitable wording, depending on the
context (e.g., effects on the organization)
2. Understanding the use of the term ‘impacts’
77
See SRS 101: Foundation, Guidance 1.3 (lines 255-256) and Guidance 2.3 (lines 526-
528); and the GRI Standards Glossary
Content clarificationsKey concepts have been clarified
• The GRI Standards now clarify that, where possible, reporting organizations
should relate their material topics to the list of topics covered in the GRI
Standards (series 400, 500, and 600). This clarification has been proposed due
to confusion among G4 users about how to report on topics that are similar
to, but not identical with, the topics (Aspects) covered in G4
• Within SRS 101: Foundation, it is now explained that topic descriptions within
the GRI Standards (the ‘Background context’ sections) are intentionally broad
and are designed to encompass numerous other related or more specific
subjects
3. How to link material topics back to GRI topics
78
See SRS 101: Foundation, Guidance 2.3 (lines 534-548)
Content clarificationsKey concepts have been clarified
• The GRI Standards now clarify that the report needs to include all material topics listed
under Disclosure 201-47 (formerly G4-19, the list of material topics), even if they are
not covered by a topic-specific GRI Standard. This clarification addresses questions from
G4 users who were unsure how to report about material topics that were not covered
by a corresponding Aspect (topic) within the G4 Guidelines
• SRS 101: Foundation now explains that if a material topic is not covered by a topic-
specific Standard (and cannot reasonably be linked to an existing Standard), the
organization is expected to use SRS 301: Management approach to report its
management approach, and can also use other disclosures
4. Reporting on other material topics (beyond those
covered by the GRI Standards)
79
See SRS 101: Foundation, Guidance 2.6 (lines 600-608)
Content clarificationsKey concepts have been clarified
• To clarify how sector-related GRI content is to be used, a new section
of guidance has been included in SRS 101: Foundation. This section
explains that GRI sector guidance can be consulted, where available, to
help organizations identify their material topics
• Using the sector guidance is no longer required for preparing a report
in accordance (core or comprehensive) with the GRI Standards
5. Clarifying the use of GRI Sector Disclosures
80
See SRS 101: Foundation, Guidance 2.3 (lines 529-531)
Content clarificationsKey concepts have been clarified
• The explanation of topic Boundary has been revised and clarified, and is now
included in SRS 101: Foundation, SRS 301: Management approach, and the GRI
Standards Glossary
• This revised explanation aims to clarify how organizations are to define the
boundary for each topic, and gives more detail for cases where a topic
Boundary is defined as being outside the organization
6. Clarifying the concept of ‘topic boundary’
81
See SRS 101: Foundation, clause 2.4 (lines 549-576); and SRS 301: Management
approach, Guidance 1.1 (lines 108-130); and GRI Standards Glossary (lines 190-195)
Content clarificationsKey concepts have been clarified
• The GRI Standards now clarify the expectations for how organizations should report
on a topic if the Boundary falls outside their own organization – for example, if the
impacts occur in the supply chain and it is therefore not possible to get the necessary
information for reporting
• If the Boundary for a topic is defined as outside the organization, the reporting
organization is still expected to report on this material topic if preparing a report in
accordance with the GRI Standards. The organization is required to report on its
management approach using SRS 301: Management approach. If the topic-specific
disclosures cannot be reported due to insufficient information, the organization can use
reasons for omission
7. How to report on topics if the boundary is
outside the organization
82
See SRS 101: Foundation, Guidance 2.5 (lines 586-594)
Content clarificationsKey concepts have been clarified
• The structure of the two ‘Strategy and Analysis’ disclosures (formerly G4-1
and G4-2, now 201-14 and 201-15) has been revised to be more consistent
with other disclosures in the GRI Standards. Some items within G4-1 and G4-2
are no longer required and are now included as recommendations only
• The request for ‘two concise narrative sections’ has been removed from G4-2
(now 201-15)
• The section has been retitled as ‘Strategy’ rather than ‘Strategy and analysis’
8. Expectations for reporting on strategy and
analysis (formerly G4-1 and G4-2)
83
See SRS 201: General disclosures, Section 2 (lines 202-268)
Content clarificationsKey concepts have been clarified
• The reporting requirements for Disclosure 201-9 (formerly G4-12) have been
expanded to be more specific on the reporting expectations. This clarification
was due to inconsistent reporting and questions from G4 users about how to
report this disclosure
9. Expectations for reporting on the supply chain
(formerly G4-12)
84
See SRS 201: General disclosures, clause 1.11 (lines 151-159)
Content clarificationsKey concepts have been clarified
• Additional guidance text has been included in SRS 101: Foundation (Section 2)
and SRS 201: General disclosures to clarify the expectations for organizations
reporting Disclosure 201-46 (formerly G4-18)
• An additional ‘how to’ guide is planned to be developed based on the G4-18
guidance text from the G4 Implementation Manual (pages 31-40). This will be
made available to reporters as a non-mandatory resource
10. Expectations for reporting the process for
defining report content (formerly G4-18)
85
See SRS 101: Foundation, Guidance 2.3 (lines 520-533); and SRS 201: General
disclosures, clause 6.3 (lines 559-586)
Content clarificationsKey concepts have been clarified
• Disclosure G4-32 has been separated into three disclosures to improve logic and
clarity:
– G4-32-a is now 201-54 and relates to ‘in accordance’ claims
– G4-32-b is now 201-55 and relates to the content index
– G4-32-c has been merged with G4-33 on external assurance, and renumbered as 201-56
• The Content Index Disclosure (201-55) has been revised to be less prescriptive about
the presentation format
• In addition, following the interpretation issued by the GSSB in August 2015, it is no
longer required to include a column on external assurance in the Content Index
11. Expectations for reporting the Content Index
(formerly G4-32)
86
Content clarificationsKey concepts have been clarified
• It is no longer required to use a specified table format for presenting the
Context Index. Organizations can use the presentation format they wish, as
long as the Context Index includes as a minimum the following information:
– the GRI Standards used and disclosures made
– the page number or URL where the information can be found
– if applicable, and where permitted, reasons for omission
• The GRI Standards provide reporting recommendations and guidance for
presenting the Content Index, including an example table
11. Expectations for reporting the Content Index
(formerly G4-32) cont.
87
See SRS 201: General disclosures, clauses 6.12-6.14 (lines 653-700)
Content clarificationsKey concepts have been clarified
• The terminology used in Disclosure 201-56 (formerly G4-33) on external
assurance has been simplified (e.g., the terms ‘scope’, ‘basis’, and ‘External
Assurance Report’ have been revised)
• Disclosure 201-56 now combines former disclosures G4-33 with G4-32-c, the
latter asks organizations to provide a reference to the external assurance
report, statements, or opinions
12. Expectations for reporting on external
assurance (formerly G4-33)
88
See SRS 201: General disclosures (lines 701-747)
Content clarificationsKey concepts have been clarified
• Each topic-specific Standard includes a new ‘Background context’ section in the
Introduction. This section includes a description of the topic, based on the text
from the ‘Relevance’ sections in G4. Where appropriate, this content has been
updated to align it with authoritative intergovernmental instruments.
• This should make it easier for reporting organizations to understand the
nature of each topic, and which related topics might also be considered under
the same Standard for the purposes of reporting.
13. Clarifying topic descriptions
89
See the ‘Background context’ sections, found in the Introduction to each topic-specific
Standard (series 400, 500, and 600)
Thank you
www.globalreporting.org
GRI
Barbara Strozzilaan 336
1083 HN Amsterdam
The Netherlands
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info@globalreporting.org
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