Level 2
Articles in this pillar
GRI permits only four reasons for omission, each with a prescribed explanation. This guide shows how to choose the correct one, report …
Decision guide · 10 min GRI Confidentiality Constraints and Legal Prohibitions: When an Omission Is DefensibleA requirement-level test for evidence, legal review, alternatives and precise Content Index explanations
Decision guide · 9 min GRI 1 Foundation 2021 Complete Requirements Checklist for Reporting in AccordanceThe statement of use is the conclusion of a reporting process, not a label selected by the communications team. A report may …
Explainer · 12 min GRI Statement of Use Correct Wording Placement and ApprovalA few words can change the meaning of the entire report. “In accordance” is a defined GRI reporting claim. “With reference” is …
Explainer · 12 min Can You Say 'GRI Compliant' or 'Aligned with GRI'? Claims to Use and AvoidA practical wording guide for reports, websites, press releases, tenders and course materials
Decision guide · 10 min GRI Content Index Cross-References: How Precise Must Page and Web Links Be?Practical rules for pages, sections, URLs, policies, data books, multi-document reporting and link maintenance
Decision guide · 8 min GRI Content Index Review Checklist: 25 Checks before PublicationA final quality-assurance tool for statement of use, Sector Standards, material topics, requirement-level traceability, omissions, assurance references and version control
Explainer · 22 min GRI Content Index: reporting routes, disclosure locations, material topics, Sector Standards, permitted omissions and a free templateHow to build a traceable index for reporting in accordance with or with reference to the GRI Standards
Explainer · 9 min Is GRI Reporting Mandatory? Requirements by Country and Company TypeHow to distinguish direct GRI mandates from ESRS, BRSR, SECR, SGX, California and contractual reporting obligations
Explainer · 9 min GRI In Accordance vs With Reference: requirements, content indexes, statements of use, permitted omissions, GRI notification and reporting claimsA practical route-selection guide for reporting teams, reviewers, consultants and assurance professionals
Comparison · 8 min What Are the GRI Standards?A plain-English guide to the GRI architecture, material topics, disclosures, reporting routes and content index.
Decision guide · 8 min GRI 2: General Disclosures 2021 — Complete Guide and Common Reporting ErrorsA practitioner-level guide to all 30 disclosures, reporting scope, restatements, significant changes, permitted omissions and Content Index controls.
Explainer · 12 min GRI 3: Material Topics 2021 — How Disclosures 3-1, 3-2 and 3-3 Work TogetherHow to connect the materiality process, the approved list of material topics and topic-specific management disclosures into one defensible evidence trail.
Explainer · 9 min Do You Need to Disclose Every Indicator in a GRI Topic Standard?How to select disclosures relevant to the impacts, apply Sector Standard rules, use reasons for omission correctly and avoid a misleading Content …
Explainer · 12 minLevel 4
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Go deeper · GRI
Certified GRI Standards Training
This page settles one disclosure. The GRI Standards Certified Training — two live days, taken as a bundle with an ESRS course — walks the whole cycle: material topics, datapoints, evidence, the Content Index and assurance readiness, with exercises on your own data.
Available as two live training days online or on-site in London, bundled with an ESRS course.
