Sustainability standards for global reporting , with codes of practices
PradnyaKalekar3
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5 slides
Aug 14, 2024
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GRI standards
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Language: en
Added: Aug 14, 2024
Slides: 5 pages
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Global Reporting Initiative
GRI – Global reporting initiative A non-profit organization that develops and maintains the world's most comprehensive sustainability reporting standards
Materiality assessment 1. Identifying potential topics 2. E ngaging stakeholders 3. P rioritizing topics 4. V alidating results For each material topic : Write management approach, the impacts, and the indicators Step 1: Materiality :the process of identifying and prioritizing the sustainability topics that are most relevant and significant for your organization and your stakeholders . Step 2: Use of GRI std P arts: universal standards, topic standards, and sector standards.
U niversal standards Apply to all organizations and cover the foundational aspects of sustainability reporting, such as context, governance, stakeholder engagement, and reporting principles C over topics that are specific to certain sectors, such as mining, oil and gas, or agriculture Topic standards Sector standards The topic standards cover specific economic, environmental, social, and governance topics, such as emissions, diversity, human rights, or anti-corruption