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GRI Materiality, Severity, Human Rights and Reporting Principles Working Toolkit

A package-level toolkit containing GRI_Materiality_Severity_Human_Rights_and_Reporting_Principles_Working_Toolkit.pdf; GRI_Materiality_Severity_Human_Rights_and_Reporting_Principles_Working_Toolkit.docx, with 5 related Knowledge Hub guides.

Who this is for A 3-minute read for reporting teams working through Impact materiality and determining material topics, and for reviewers testing whether the evidence behind it holds.

Short answer

The answer, before the reasoning

A package-level toolkit containing GRI_Materiality_Severity_Human_Rights_and_Reporting_Principles_Working_Toolkit.pdf; GRI_Materiality_Severity_Human_Rights_and_Reporting_Principles_Working_Toolkit.docx, with 5 related Knowledge Hub guides.

Toolkit contents

What this toolkit contains

Files
GRI_Materiality_Severity_Human_Rights_and_Reporting_Principles_Working_Toolkit.pdf; GRI_Materiality_Severity_Human_Rights_and_Reporting_Principles_Working_Toolkit.docx
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

Source package: GRI/GRI_Materiality_Severity_Human_Rights_and_Reporting_Principles_Knowledge_Hub_Batch_FINAL_2026-08-06. Files: 2. Related guides: 5.

Toolkit files

File register

File Format
GRI_Materiality_Severity_Human_Rights_and_Reporting_Principles_Working_Toolkit.pdf 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
  • GRI_Materiality_Severity_Human_Rights_and_Reporting_Principles_Working_Toolkit.docx

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

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GRI_Materiality_Severity_Human_Rights_and_Reporting_Principles_Working_Toolkit.docx

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Download · PDF

GRI_Materiality_Severity_Human_Rights_and_Reporting_Principles_Working_Toolkit.pdf

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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