Short answer
The answer, before the reasoning
Two files and five guides. The toolkit comes as a PDF to read and a Word document to fill in — and the five Knowledge Hub guides from the same package cover human rights and severity, the reporting principles, materiality thresholds, scale, scope and irremediable character, and actual versus potential impacts.
Toolkit contents
What this toolkit contains
- Files
- GRI Materiality, Severity, Human Rights and Reporting Principles Working Toolkit — PDF (272.4 KB) and Word (65.5 KB)
- Related guides
- Human Rights Impacts under GRI: Why Severity Can Override Likelihood; GRI Reporting Principles Explained: Accuracy, Balance, Completeness and Verifiability; GRI Materiality Thresholds: How to Set, Approve and Defend the Cut-Off; Scale, Scope and Irremediable Character: How to Assess Severity under GRI; Actual vs Potential Impacts under GRI: Definitions, Examples and Assessment Logic
Technical status
Package record
Files: 2. Related guides: 5. Published together as one GRI package.
Toolkit files
File register
| File | Format |
|---|---|
| GRI_Materiality_Severity_Human_Rights_and_Reporting_Principles_Working_Toolkit.pdf | |
| GRI_Materiality_Severity_Human_Rights_and_Reporting_Principles_Working_Toolkit.docx | DOCX |
Knowledge Hub
Guide register
| Article ID | Guide |
|---|---|
| GRI-DDH-015 | Human Rights Impacts under GRI: Why Severity Can Override Likelihood |
| GRI-EVD-001 | GRI Reporting Principles Explained: Accuracy, Balance, Completeness and Verifiability |
| GRI-MAT-013 | GRI Materiality Thresholds: How to Set, Approve and Defend the Cut-Off |
| GRI-MAT-014 | Scale, Scope and Irremediable Character: How to Assess Severity under GRI |
| GRI-MAT-015 | Actual vs Potential Impacts under GRI: Definitions, Examples and Assessment Logic |
Files in this package
- GRI Materiality, Severity, Human Rights and Reporting Principles Working Toolkit — PDF, 272.4 KB
- GRI Materiality, Severity, Human Rights and Reporting Principles Working Toolkit — Word, 65.5 KB
Guides in this package
- Human Rights Impacts under GRI: Why Severity Can Override Likelihood
- GRI Reporting Principles Explained: Accuracy, Balance, Completeness and Verifiability
- GRI Materiality Thresholds: How to Set, Approve and Defend the Cut-Off
- Scale, Scope and Irremediable Character: How to Assess Severity under GRI
- Actual vs Potential Impacts under GRI: Definitions, Examples and Assessment Logic
Download · DOCX
GRI Materiality, Severity, Human Rights and Reporting Principles Working Toolkit
65.5 KB
Download · PDF
GRI Materiality, Severity, Human Rights and Reporting Principles Working Toolkit
272.4 KB
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The checklists as a working spreadsheet
Every checklist and table on this page, with empty status, owner and evidence columns for your team to fill in and keep.
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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.
