Disclosure guides

Disclosure guides

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1. GRI·ComparisonGRI In Accordance vs With Reference: requirements, content indexes, statements of use, permitted omissions, GRI notification and reporting claims
2. GRI·ExplainerIs GRI Reporting Mandatory? Requirements by Country and Company Type
3. GRI·ExplainerGRI Content Index: reporting routes, disclosure locations, material topics, Sector Standards, permitted omissions and a free template
4. GRI·ExplainerGRI 102: Climate Change 2025 - What Changes and How to Prepare for 2027
5. GRI·ExplainerGRI 101: Biodiversity 2024 - Complete Guide for 2026 Reporting
6. GRI·ToolkitGRI Materiality, Severity, Human Rights and Reporting Principles Working Toolkit
7. GRI·ExplainerStakeholder engagement for GRI materiality: methods, evidence and common mistakes
8. GRI·ExplainerGRI Impact Inventory: How to Build a Complete Long List of Impacts
9. GRI·ExplainerGRI Content Index Review Checklist: 25 Checks before Publication
10. GRI·ExplainerGRI 102 Scope 3 Reporting: Categories, Data Hierarchy and Supplier Estimates
11. GRI·Decision guideHow to Prepare a GRI Report for External Assurance
12. GRI·ExplainerInternal Controls for GRI Reporting: Data Owners, Reviewers and Approval Workflow
13. GRI·ExplainerDo You Need to Disclose Every Indicator in a GRI Topic Standard?
14. GRI·ExplainerGRI Impact Materiality Methodology: How to Score and Prioritise Significant Impacts
15. GRI·ExplainerGRI 3-3 Explained: How to Report the Management of Each Material Topic
16. GRI·ExplainerGRI 3: Material Topics 2021 — How Disclosures 3-1, 3-2 and 3-3 Work Together
17. GRI·ExplainerGRI 2: General Disclosures 2021 — Complete Guide and Common Reporting Errors
18. GRI·ComparisonImpact Materiality vs Double Materiality
19. GRI·Decision guideHow to Prepare a GRI Report
20. GRI·Decision guideWhat Are the GRI Standards?
21. GRI·ExplainerGRI Materiality Assessment
22. GRI·ComparisonGRI vs ESRS vs IFRS S1 and S2
23. GRI·Decision guideCan You Say 'GRI Compliant' or 'Aligned with GRI'? Claims to Use and Avoid
24. GRI·ExplainerGRI Statement of Use Correct Wording Placement and Approval
25. GRI·ExplainerGRI 1 Foundation 2021 Complete Requirements Checklist for Reporting in Accordance
26. GRI·Decision guideWhat to Do When No GRI Topic Standard Covers a Material Topic
27. GRI·Decision guideHow to Select GRI Topic Standards and Relevant Disclosures
28. GRI·Decision guideHow to Exclude a Likely Material Topic from a GRI Sector Standard
29. GRI·Decision guideGRI Sector Standards for Diversified Groups: When More Than One Standard Applies
30. GRI·Decision guideGRI Sector Standards: Applicability, Requirements and Common Mistakes
31. GRI·Decision guideGRI Materiality Assessment without Reliable Data: Expert Judgement, Assumptions and Uncertainty
32. GRI·Decision guideHow Often Should a GRI Materiality Assessment Be Updated?
33. GRI·ComparisonActual vs Potential Impacts under GRI: Definitions, Examples and Assessment Logic
34. GRI·Decision guideScale, Scope and Irremediable Character: How to Assess Severity under GRI
35. GRI·Decision guideGRI Materiality Thresholds: How to Set, Approve and Defend the Cut-Off
36. GRI·Decision guideUsing GRI Data for EcoVadis, S&P CSA, CDP and Customer Questionnaires
37. GRI·Decision guideGRI and TNFD: How Impact Reporting Connects with Nature-Related Risk Disclosure
38. GRI·ExplainerOne GHG Inventory for GRI 102, ESRS E1 and IFRS S2: Boundaries, Metrics and Remaining Gaps
39. GRI·Decision guideGRI and ESRS Materiality Mapping Process Reuse and Gaps
40. GRI·Decision guideGRI and ESRS Interoperability: Can One Dataset Support Both Reports?
41. GRI·Decision guideHow to Prepare a GRI Report without a Dedicated ESG Team
42. GRI·ExplainerFirst GRI Report in 90 Days: What Is Realistic and What Must Wait
43. GRI·Decision guideUsing AI for GRI Reporting: What Can Be Automated and What Requires Human Judgement
44. GRI·Decision guideGRI Confidentiality Constraints and Legal Prohibitions: When an Omission Is Defensible
45. GRI·Decision guideGRI Content Index Cross-References: How Precise Must Page and Web Links Be?
46. GRI·Decision guideGRI reasons for omission: not applicable, unavailable and confidential
47. GRI·Decision guideBoard Responsibilities for GRI Reporting: Material Topics, Oversight and Final Approval
48. GRI·Decision guideGRI Reporting for Groups
49. GRI·ExplainerGRI Reporting Boundary Explained: Subsidiaries, Joint Ventures and Value-Chain Impacts
50. GRI·ExplainerGRI Evidence Pack: source documents, calculations, methodologies, data-owner confirmations, review controls, approvals, access and retention
51. GRI·Decision guideGRI Source Register and Data Request
52. GRI·Decision guideEstimates in GRI Reporting
53. GRI·Decision guideGreenwashing Risks in GRI Reports: Claims, Omissions and Evidence Gaps
54. GRI·Decision guideGRI Reporting Principles Explained: Accuracy, Balance, Completeness and Verifiability
55. GRI·Decision guideGRI 103 Renewable Energy Claims
56. GRI·ExplainerGRI 103 Energy Consumption and Reporting Boundaries: A Practical Data Guide
57. GRI·ComparisonGRI 103: Energy 2025 — what changes from GRI 302
58. GRI·Decision guideHuman Rights Impacts under GRI: Why Severity Can Override Likelihood
59. GRI·ComparisonGRI Due Diligence and Business Relationships: Cause, Contribute and Directly Linked
60. GRI·ExplainerGRI 102 Transition Plans and Just Transition: What Companies Need to Disclose
61. GRI·Decision guideGRI 101 Mitigation Hierarchy
62. GRI·ExplainerGRI 101 Biodiversity Site and Supply-Chain Data: How to Prepare Location-Specific Evidence
63. GRI·ComparisonPositive vs Negative Impacts in GRI Reporting: What Counts and How to Evidence It
64. GRI·ExplainerGRI 2-5 External Assurance Explained: assurance policy, scope, level, provider independence, limitations and disclosure checklist
65. GRI·ComparisonLimited Assurance on Selected GRI Indicators vs Assurance of the Whole Report
66. GRI·Expert notePartial GRI disclosures: reporting missing requirements without misleading readers

How an LRA guide is built

Every answer follows the same discipline.

You should be able to stop reading after the first paragraph and still have what you came for. Everything below it exists so you can defend the answer to a reviewer.

1. 01
   Answer

   The question is stated as a reporting team would ask it, and settled in the opening lines.

2. 02
   Basis

   The official source and edition are named, and kept clearly apart from our reading of them.

3. 03
   Judgement

   The points the standard leaves open are marked, with what a defensible position looks like.

4. 04
   Action

   The answer links to the disclosures and evidence it affects, so a decision turns into fields to fill.

• Practitioner-written, then technically reviewed
• A named reviewer, with a date
• Requirements kept separate from practice and interpretation
• Stated update triggers for re-reading each answer

RK From the answer to the report Dr Ross Kurinko Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS

GRI and ISSB-IFRS S1 & S2 Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by the standard setters LinkedIn

Coverage

Which frameworks have answers yet.

The guides tier is written framework by framework rather than thinly across all of them, so this says where the writing has actually reached. Disclosure cards, which cover the requirements themselves, run ahead of it.