GRI·Explainer·Data and evidence
Stakeholder engagement is an evidence input to GRI materiality, not a vote that determines material topics. Existing HR, customer, supplier, community and grievance processes can be reused when they reach the relevant affected stakeholders, are meaningful and safe, generate traceable evidence, and are suitable for the impact being assessed.
Helps you decideWhich stakeholder evidence can be reused, where targeted engagement is necessary, and how the input affects the impact assessment.
Reviewed 10 Aug 2026
12 min
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GRI·Explainer·Data and evidence
A final GRI content index review should test more than whether rows and page numbers exist. The reviewer should verify the statement of use, reporting period, GRI 1 edition, applicable Sector Standards, material-topic logic, disclosure and requirement-level completeness, exact locations, reasons for omission, assurance wording, cross-document consistency, accessibility and version control.
Helps you decideGRI Content Index Review Checklist: 25 Checks before Publication
Reviewed 11 Aug 2026
22 min
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GRI·Decision guide·Data and evidence
To prepare a GRI report, define the reporting objective and governance, understand the organisation’s context, identify and assess impacts, determine material topics, apply relevant Sector and Topic Standards, collect controlled evidence, draft management approach and topic disclosures, complete the GRI content index, resolve omissions, perform technical QA, obtain approval, publish and notify GRI. The materiality process must drive disclosure selection; the content index should be built throughout the project, not at the end.
Helps you decideHow to Prepare a GRI Report
Reviewed 11 Aug 2026
9 min
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GRI·Decision guide·Data and evidence
An organisation does not need a dedicated ESG department to prepare a credible GRI report. It does need clear accountability, cross-functional data ownership, access to technical judgement, independent review and governance approval.
Helps you decideHow to Prepare a GRI Report without a Dedicated ESG Team
Reviewed 11 Aug 2026
17 min
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GRI·Explainer·Data and evidence
A credible first GRI output can be prepared in 90 days when scope is stable, source evidence is accessible, data owners respond and governance decisions are scheduled. The project can establish an impact inventory, approve material topics, prepare disclosures and a Content Index, and document gaps.
Helps you decideFirst GRI Report in 90 Days: What Is Realistic and What Must Wait
Reviewed 11 Aug 2026
13 min
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GRI·Decision guide·Data and evidence
AI can accelerate repeatable and reviewable tasks in GRI reporting: extracting candidate requirements from an approved source pack, proposing mappings, drafting data requests, comparing periods, checking consistency and assembling a first-pass Content Index. It should not make final decisions on impact identification, significance, material topics, stakeholder interpretation, reporting boundaries, legal prohibitions, confidentiality, evidence validity, assurance conclusions or the organisation's statement of use.
Helps you decidewhich GRI reporting tasks AI may draft or check, which stay with a named human, and what audit trail an AI-assisted step has to leave
Reviewed 10 Aug 2026
10 min
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GRI·Decision guide·Data and evidence
Under GRI 2, the organisation reports the highest governance body's role in overseeing the management of impacts, how responsibilities are delegated and whether that body reviews and approves the reported information, including material topics. GRI 3 guidance says the highest governance body should review and approve the list of material topics; where no such body exists, senior executives should do so.
Helps you decidewhat the highest governance body has to approve itself, what it can delegate, and what evidences the release decision afterwards
Reviewed 10 Aug 2026
8 min
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GRI·Explainer·Data and evidence
A GRI evidence pack should allow an informed reviewer to trace every material public claim from the published wording or metric back to its original source, methodology, calculation, data-owner confirmation, review control and approval. GRI does not prescribe one software platform, folder structure or universal retention period.
Helps you decideWhat evidence must be retained, how it is classified and linked, who reviews it, and when it can be deleted or archived.
Reviewed 11 Aug 2026
14 min
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GRI·Decision guide·Data and evidence
A practical GRI source register is a controlled row-level link between a disclosure requirement and the evidence used to report it. Each row should identify the exact requirement, owner, reporting boundary, source system, period, unit, methodology, evidence, reviewer, issue status and final publication location.
Helps you decideHow to structure one register that supports data collection, drafting, review, Content Index assembly, assurance and repeat reporting.
Reviewed 11 Aug 2026
17 min
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GRI·Decision guide·Data and evidence
Estimates are acceptable in GRI reporting when they are the best usable information available, are sufficiently accurate for the disclosure's purpose, and do not create false precision or conceal a material gap. The organisation should identify estimated data, explain the method, assumptions and limitations, retain evidence and review controls, and restate comparatives where a changed method materially affects previously reported information.
Helps you decideWhether to use a defensible estimate, improve the method before publication, or apply an allowed reason for omission.
Reviewed 11 Aug 2026
18 min
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GRI·Decision guide·Data and evidence
GRI requires organisations reporting in accordance with the Standards to apply eight reporting principles: Accuracy, Balance, Clarity, Comparability, Completeness, Sustainability context, Timeliness and Verifiability. The principles should operate as a control framework across data collection, drafting, review and approval.
Helps you decideHow to turn the eight GRI reporting principles into drafting rules, evidence expectations and review controls.
Reviewed 10 Aug 2026
13 min
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GRI·Explainer·Data and evidence
Build GRI 103 reporting from a controlled energy ledger, not an emissions spreadsheet. Record fuel, purchased energy, self-generation, energy sold and significant value-chain energy by site, source, activity, period and unit.
Helps you decideGRI 103 Energy Consumption and Reporting Boundaries: A Practical Data Guide
Reviewed 11 Aug 2026
14 min
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GRI·Explainer·Data and evidence
GRI 102: Climate Change 2025 is effective for reports or other materials published on or after 1 January 2027, with earlier adoption encouraged. It withdraws GRI 201-2 and GRI 305-1 to 305-5 for climate reporting and introduces ten disclosures covering mitigation and adaptation plans, just transition, targets and progress, gross Scope 1-3 emissions, intensity, removals and carbon credits.
Helps you decideWhich legacy climate disclosures change, what data and governance are newly needed, and how to prepare the 2026-2027 transition.
Reviewed 11 Aug 2026
9 min
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GRI·Explainer·Data and evidence
Build a complete inventory of sites, material products and sourcing relationships, then identify the locations linked to the most significant biodiversity impacts. Use site-level data for own operations and the best available geographic precision for the supply chain.
Helps you decideGRI 101 Biodiversity Site and Supply-Chain Data: How to Prepare Location-Specific Evidence
Reviewed 11 Aug 2026
16 min
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GRI·Comparison·Data and evidence
Under GRI, an impact is an effect the organisation has or could have on the economy, environment or people through its activities or business relationships. A genuine positive impact therefore requires evidence of a beneficial effect or credible contribution to sustainable development - not merely expenditure, participation, a policy, a product launch or an output count.
Helps you decideIs the statement about an activity, output, outcome or effect on the economy, environment or people?
Reviewed 10 Aug 2026
10 min
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