GRI content index
Reporting Requirements for Disclosure 102-55
i. the number of the disclosure (for disclosures covered by the GRI Standards); ii. the page number(s) or URL(s) where the information can be found, either within the report or in other published materials; iii. if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made.
When reporting the GRI content index as specified in Disclosure 102-55, the reporting organization shall:
- include the words GRI Content Index in the title;
- present the complete GRI content index in one location;
- include in the report a link or reference to the GRI content index, if it is not provided in the report itself;
- for each GRI Standard used, include the title and publication year (e.g., GRI 102: General Disclosures 2016);
- include any additional material topics reported on which are not covered by the GRI Standards, including page number(s) or URL(s) where the information can be found.
Please note:The 'Governance' impact theme filter key in this software reflects Sinzer's definition of Governance.This definition is different from that of the GRI Standards as General Disclosures and Economic topics do not fall under Governance.For more information please consult the GRI Standards.