Standards tell you what to report. We help you work out how.

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Three ways in, in the order the work runs — each opens on something real.

1. 1Decide

   Materiality NavigatorNew

   What should we report on?

   Start a materiality assessment from an industry shortlist instead of a blank page.

   Your industry

   Consumer Goods

   Building Products 20 topics Consumer Durables, Household and Personal Products 58 topics Retailing 29 topics Textiles, Apparel, Footwear and Luxury Goods 17 topics

   Extractives & Minerals Processing

   Construction Materials 15 topics Mining — Coal 19 topics Mining — Iron, Aluminum, Other Metals 40 topics Mining — Other (Rare Minerals, Precious Metals and Gems) 18 topics Oil and Gas 77 topics

   Financials

   Banks, Diverse Financials and Insurance 74 topics

   Food & Beverage

   Food Production — Agricultural Production 19 topics Food Production — Animal Source Food Production 19 topics Food and Beverage Processing 53 topics Food and Consumer Staples Retailing 15 topics Tobacco 21 topics

   Health Care

   Healthcare Equipment and Supplies 17 topics Healthcare Providers, Services and Technology 60 topics Pharmaceuticals, Biotechnology and Life Sciences 20 topics

   Infrastructure

   Construction and Engineering 17 topics Electric Utilities, Independent Power Producers and Energy Traders 52 topics Gas Utilities 15 topics Home Building 17 topics Real Estate 32 topics Solid Waste Management Utilities 18 topics Water Utilities 17 topics

   Public sector and non-profit

   NGO 16 topics Public Agencies 16 topics

   Renewable Resources & Alternative Energy

   Forest and Paper Products 33 topics

   Resource Transformation

   Aerospace and Defense 19 topics Chemicals 34 topics Containers and Packaging 21 topics Electrical Equipment and Machinery 35 topics

   Services

   Education Services 17 topics Hotels, Restaurants, Leisure and Tourism Services 42 topics Media 33 topics Professional Services 14 topics Trading Companies, Distributors and Commercial Services 14 topics

   Technology & Communications

   Semiconductors and Semiconductor Equipment 19 topics Software and Services 34 topics Technology Hardware and Equipment 35 topics Telecommunication Services 16 topics

   Transportation

   Air Freight Transportation and Logistics 17 topics Air Transportation — Airlines 18 topics Automobiles and Components 38 topics Ground Transportation — Railroads 17 topics Ground Transportation — Trucking 15 topics Tires 17 topics Water Transportation 17 topics

   48 industries · 1,296 candidate topics

   Open the Materiality Navigator→

2. 2Understand

   Disclosure guides

   What does the standard really ask?

   Reviewed answers to what the standards leave to judgement — the conclusion first.

   Try a guide When exactly does GRI 103 apply to my report?

   400 target article topics across 8 guide programmes · practitioner-reviewed, dated and versioned

   Explore disclosure guides→

3. 3Prepare

   Disclosure Library

   How do we write it up?

   One working card per requirement — the data, the owners, the evidence and the checks.

   Try a real card GRI 2-1 · Organizational details

   275 published disclosure cards · 10 standards and frameworks

   Browse the Disclosure Library→