GRI 3: Material Topics · Universal Standard
Disclosure GRI 3-2
List of material topics
Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official GRI source.
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Reviewed by
Dr Ross Kurinko · GRI Certified Trainer
To prepare this disclosure
2 datapoints ↓
4 claims to verify ↓
5 evidence areas ↓
3 report examples ↓
Disclosure focus
This disclosure asks an organisation to set out which topics it has concluded are material for its reporting, based on its own assessment process. In practice, the report should make clear the final list of material topics the organisation is using, rather than leaving readers to infer them from scattered discussion elsewhere.
The practical focus is on completeness and clarity across the organisation’s activities, not just on a few visible sites or flagship operations. The list should reflect the organisation’s overall material issues as determined through its assessment, so readers can see what the organisation has chosen to prioritise in the report.
* This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
| Datapoint | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Material topics list | The current set of topics the organisation has identified as material for the reporting period, using the same topic names and scope that will appear in the report. | Materiality assessment output, reporting pack, board or committee paper approving the final topic set, and the report draft showing the published list. | Sustainability reporting / ESG reporting |
| Material topics changes | Any additions, removals, reclassifications or other changes to the material topics list compared with the prior reporting period, with enough detail to show what changed and when. | Current and prior year materiality matrices or topic lists, change log, governance paper explaining the update, and the report section describing the movement. | Sustainability reporting / ESG reporting |
Show GRI 3-2 sub-elements (LRA working checklist)
- Set out the topics that are material for the reporting period.
- Explain any additions, removals, or other changes to that material-topic list versus the prior period.
LRA working checklist - paraphrased; see official source
How to prepare
- Start by confirming the reporting period you are using, then decide which topics are in scope for the current year’s materiality list.
- Check that each topic you include is genuinely material for the business, so the final list reflects the matters that matter most for reporting.
- Gather the supporting records, assessments, meeting notes, or other working papers that show how the list was built and why each topic was included.
- Prepare the disclosure itself by setting out the material topics in a clear list, using the same scope you applied in your assessment work.
- If the list has changed since the last reporting period, record those changes clearly and make sure the comparison with the prior year is easy to follow.
- Before finalising, compare your draft against the official source and your internal evidence so the wording, scope, and change notes are complete and consistent.
Request the current material topics list and any year-on-year changes
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What topics has the organisation identified as most important for this reporting period, and what has changed since last year?
Use your organisation’s own labels for priority issues, risk themes, impact areas or similar. Ask for the internal list first, then map it to the reporting disclosure only at the end. Keep the request in the language the business already uses, and check the source wording before sign-off.
Weak request
Please provide the material topics disclosure for GRI 3-2, including the list of material topics and any changes from the previous period.
Why it fails: This uses framework language only, so the owner has to translate the ask before they can act. It also does not specify the internal source, the comparison period, the approval trail or the organisation’s own topic names, which makes the response harder to verify.
Better request
Please send the current list of priority issues used by [team / committee / business area] for [reporting period], together with last year’s list and any additions, removals, renames, merges or splits. Include the source document or system, the approval date, the approver, the boundary used and a short reason for each change. Use our internal wording first; I’ll map it to the reporting disclosure afterwards.
Formal email template
Subject: Request for current priority issues list and year-on-year changes Hi [Name], I’m pulling together the sustainability reporting pack and need your help with the current list of priority issues used by [team / committee / business area]. Please send me: - the latest list for [reporting period] - the equivalent list for [comparison period], if available - any items that were added, removed, renamed, merged or split - a short note on why any changes were made - the source document or system reference - the date it was last approved and by whom Please use the organisation’s own wording rather than reporting labels, and I’ll map it to the disclosure afterwards. If helpful, you can return it in the table below or in your usual format. Please also check the source wording before sign-off. Thanks, [Your name]
Short Teams / Slack version
Hi [Name] — could you send over the latest priority issues list for [period], plus last year’s version and any changes (added/removed/renamed/merged/split)? Please include the source, approval date and a short reason for changes. Use our internal wording; I’ll map it afterwards. Thanks.
Industry examples
Manufacturing
Context. A group with plants and central functions tracks its key issues through an ESG steering pack and risk register.
Adapted request. Please share the current plant-and-group priority issues list for [period], plus the prior-year version and any changes. Include the source pack, the business areas covered, the approval date and a short note on why any issue was added, removed or renamed. Use our internal terms such as safety, energy use, product quality or supplier performance.
Example response. Topic list: worker safety; energy intensity; product quality; supplier conduct. Changes vs prior year: supplier conduct renamed from supplier ethics; no other changes. Source: ESG steering pack v4. Approved: 12 April 2025 by ESG committee chair.
Financial services
Context. A bank maintains its key issues through a board paper and enterprise risk process.
Adapted request. Please provide the current list of priority issues used in the board and risk reporting pack for [period], plus the prior-year list and any changes. Include the paper or register reference, the approval date, the approver and a short explanation for any change. Use the bank’s own terms such as conduct, cyber resilience, customer outcomes or financial crime.
Example response. Topic list: customer outcomes; cyber resilience; financial crime; climate risk. Changes vs prior year: climate risk added; conduct renamed from conduct risk. Source: Board ESG paper 2025-03. Approved: 20 March 2025 by the risk committee.
The full request pack — response form, data table, evidence metadata and sign-off — is in the Download Centre.
Draft your disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
State how the organisation decided which topics to include in the current year’s list, and explain the basis used to compare that list with the prior period.
Context note
Explain what the topic list represents in practice, namely the issues the organisation has judged to be most important for reporting in the period.
Fluctuation statement
If the list changed from last year, describe the main reasons for any additions, removals, or other changes in the topics selected.
Content index entry
GRI 3-2 List of material topics — [location / page] / [notes]
Download Centre
Professional preparation tools and forms for GRI 3-2. Each download includes a concise “How to use” guide.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| The information reported for this disclosure reconciles to the underlying source records. | What is reported cannot be traced back to the systems or documents it was drawn from, or does not tie out to them. | calculation_workbook reconciling the reported value to source_system_export |
| The information reported for this disclosure is current as at the reporting date. | The disclosure reflects a different period, a cut-off before the reporting date, or stale data carried over from a prior period. | approval_record showing the data cut-off date and the period covered |
| The scope behind the information reported for this disclosure is applied consistently. | Parts of the organisation are silently in or out of scope, or the scope differs from the prior period without that change being explained. | methodology defining the scope and a site_register of what it covers |
| Everything in scope is included in the information reported for this disclosure — nothing material is left out. | Parts of the population that should be reported are omitted, understating or overstating the disclosure. | site_register of the full population vs the calculation_workbook of what was actually included |
Evidence pack to prepare
- The governing policy or written commitment behind this disclosure
- A methodology / definition note setting out how the disclosure was scoped and prepared
- Source-system exports the figures or facts were drawn from
- The internal approval / sign-off record for the disclosure before publication
- Minutes or records evidencing the relevant engagement or consultation
Common reporting gaps
- The information is presented without a date or as-at point.
- The scope or boundary of the statement is left undefined.
- Key terms are used inconsistently across the report.
- Material changes since the previous period are not disclosed.
- Assertions are made without supporting detail or a source record.
- Boilerplate is used that does not actually answer what is asked.
Mistakes to avoid when collecting the data
- Wrong owner
Chasing the wrong team for the topic list means the data comes from people who do not hold the organisation’s current view of what matters most.
- Framework language only
Asking for answers in framework terms instead of the organisation’s own business language leaves teams unsure which issues to map into the list.
- No scope set
Collecting items without first fixing the boundary leads to a mix of topics from different parts of the business that should not be pooled together.
- Wrong period basis
Using the wrong reporting window pulls in topics from a different period, so the list no longer matches the year being reported.
- Mixed counting basis
Combining figures built on different counting methods makes the topic set inconsistent and hard to compare with the prior period.
- Source labels lost
Dropping the original labels from the source records makes it impossible to trace each topic back to the wording used by the business.
- Separate groups merged
Putting populations together that should stay separate hides real differences and can distort which topics appear on the final list.
- Missing evidence trail
Collecting the data without keeping the supporting metadata leaves no clear record of where it came from, when it was captured, or who checked it.
- No sign-off record
Failing to keep a review and approval trail means there is no proof that the topic list was checked before it was used.
Where judgement is often needed
- What counts as a material topic after a business change
If a purchase, sale, or other structural change alters the business during the year, decide which topics belong in the current list and explain the cut-off you used when comparing with the prior period.
- Different local meanings for the same issue
Where the same issue is described differently across countries or business units, use one internal label for the list and explain how you grouped the local versions so readers can see what sits behind it.
- Borderline activities and shared operations
For sites, teams, or ventures that sit partly inside and partly outside the reporting perimeter, set out the rule you used to include or exclude them and note any judgement where the boundary was not clear-cut.
- Choosing the comparison basis for year-on-year change
When the list changes, state whether you compared against the opening position, the closing position, or another consistent cut-off, and explain that choice so the movement can be understood.
- Using estimates where direct counts are not available
If you cannot rely on measured information for part of the topic list, use a reasonable estimate, say where it was needed, and distinguish it from information taken straight from records.
- Rounding and small differences in totals
If rounding changes the appearance of the list or the count of topics, apply one consistent approach and explain it so readers understand any small differences between subtotals and the total.
- Protecting privacy when topics are very specific
When naming a topic would expose sensitive personal information or a very small group, group it at a higher level and explain that the wording has been broadened to avoid identifying individuals.
- Deciding whether a renamed issue is new or unchanged
If an issue has been renamed, split, or merged since the last period, explain whether you treat it as the same topic or a different one so the change from the prior list is clear.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Food manufacturing · synthetic · written by LRA
This example shows a concise narrative update: it names the current material topics and makes the year-on-year change clear by stating one topic was dropped from the prior list.
Synthetic illustration only. In this reporting year, we kept 7 topics on our material issues list and removed 1 that is no longer judged to be significant, so the current set is 7 of 8 from the prior year. The topics we now treat as material are:
- energy use and emissions
- water stewardship
- packaging and waste
- worker health and safety
- labour practices in our supply chain
- product quality and food safety
- business ethics and compliance
Commercial property management · synthetic · written by LRA
This example demonstrates a different pattern of change: the list has expanded, and the disclosure explains both additions and removals while still giving the current set of topics.
Synthetic illustration only. Our current material topics total 6, compared with 5 last year, because we added 2 new areas and retired 1 that is no longer a priority; the net change is an increase of 1 topic. The present list is:
- building energy performance
- tenant wellbeing
- climate resilience of assets
- waste and recycling
- contractor labour standards
- community impact and local engagement
Draft output & visualisation ideas
How to turn the collected data into a draft disclosure. Suggested visuals and a GRI content-index line generated from this disclosure's datapoints.
Suggested visuals
- Current material topics — table: A simple list of the topics the organisation has identified as material for the reporting period.
- Topic changes versus the prior period — table: A side-by-side view showing which topics are newly added, retained, removed, or renamed compared with the previous year.
- Material topic status by period — stacked bar: A comparison of the current and previous reporting periods, split by topic status such as kept, added, or no longer included.
- Movement in the topic set — bar: The number of topics that were added, carried forward, or dropped since the last reporting cycle.
From a number to a disclosure
What separates a figure from a disclosure.
Basic
Our material topics are climate, workforce and supply chain.
Better
Our material topics are climate, workforce and supply chain, and this year’s list is unchanged from last year.
Best
For the year ended 31 December 2025, we kept climate, workforce and supply chain on our material topics list, with no additions or removals versus 2024 because our review found the same main impacts and risks.
Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 3-2 — these are report practice, not exact disclosure examples.
| Company | Sector · Country | Year | Match | Page | Report | Assurance | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
 |
Diamond Biofund Inc. | Banks / Diverse Financials / Insurance · Taiwan | 2024 | Partial | p. 77 →p. 13 →p. 78 → | 2024 ESG Report → | EY | |||||||||
Evidence in Diamond Biofund Inc.’s reportWhat the report shows Diamond Biofund Inc.’s 2024 ESG Report identifies material topics with significant internal and external impacts, as noted on page 13. The report also details changes compared to the previous year, including aspects related to board approval and business performance (p.13). However, the report does not clearly specify the full list of material topics or provide detailed management approaches beyond mentioning regular reviews and management guidelines (p.9, p.13).
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Interconexión Eléctrica S.A. E.S.P. | Electric Utilities / IPP / Energy Traders · Colombia | 2024 | Partial | p. 144 →p. 130 →p. 49 → | ISA Integrated Management Report 2024 → | ey | |||||||||
Evidence in Interconexión Eléctrica S.A. E.S.P.’s reportWhat the report shows Interconexión Eléctrica S.A. E.S.P.’s 2024 Integrated Management Report includes a materiality analysis covering pages 58 to 61, where the company lists its material topics (p.144). The report also states that there were no significant changes to these material topics (p.131). However, the specific details of the material topics themselves and the process for determining them are not fully detailed in the provided excerpts, leaving some aspects unclear.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Port of Brisbane Pty Ltd | Water Transportation — Ports and Services · Australia | 2025 | Exact | p. 95 →p. 16 →p. 100 → | Port of Brisbane 2024/25 Sustainability Report → | EY | |||||||||
Evidence in Port of Brisbane Pty Ltd’s reportWhat the report shows Port of Brisbane Pty Ltd’s 2024/25 Sustainability Report includes a covered datapoint on material topics, with a list of material topics presented on page 95 and further detail on the materiality section on pages 15-16, showing focus on sustainability actions (p.95). There is partial evidence related to the application of calculation criteria in accordance with outlined methodologies, mentioned on page 102, but no headline value is provided (p.102). Other contextual references to material topics appear throughout the report, such as energy monitoring and workforce development, but these do not directly address the disclosure’s specific requirements.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Check your understanding
A group has finished its materiality review and has agreed a short list of topics for the current report. One topic was added after stakeholder input, and another was removed because it is no longer significant to the business model.What should the preparer include in the disclosure so a reader can see the current set of important topics?
Model answer. Set out the topics that the organisation has identified as material for the reporting period, using a clear list rather than a general description. The disclosure should let a reader see which subjects are being treated as material now, not just discuss the process used to reach that view.
Why this matters. The disclosure should present the current material-topic list in a direct, readable form.
Last year’s report covered six material topics. This year the review concludes that two of those no longer belong on the list, and one new topic has been added because of a change in operations.How should the preparer handle the comparison with the prior year in the narrative?
Model answer. Explain the movement in the list from the previous period to the current one. That means noting which topics have been added, removed, or otherwise changed, so the reader can understand how the set of material topics has shifted over time.
Why this matters. Where the list has changed, the report should make those changes clear against the prior period.
A draft report names the current material topics, but it does not say whether the list is the same as last year or different. The sustainability team assumes the reader can compare the two reports on their own.Is that enough for this disclosure, or does the preparer need to say more?
Model answer. More is needed if there has been any change. The report should not leave the reader to infer whether the list stayed the same or moved; it should state the changes to the material-topic list compared with the earlier reporting period.
Why this matters. If the list has changed, the change itself needs to be stated plainly.
The reporting team has a long internal register of issues, but only a smaller set has been agreed as material for external reporting. They are unsure whether to publish the full register or just the agreed set.For this disclosure, what should be shown to the reader?
Model answer. Show the agreed material topics, not the full internal issue register. The point of the disclosure is to present the topics that the organisation has concluded are material for reporting, and then explain any changes from the prior period if relevant.
Why this matters. Only the agreed material topics belong in the disclosure, with year-on-year changes explained where relevant.
Analyse this disclosure across real reports
See how companies actually report GRI 3-2 — drawn from their own published reports, with the exact pages, and an LRA AI-assistant that works through it with you. Available to LRA Community members and to students throughout their platform access.
Related framework references
How this disclosure maps across the major reporting frameworks.
Related & explore
Questions this page answers
For GRI 3-2 Material Topics, what exactly do I need to prepare before I start drafting the disclosure?
The page says to prepare two datapoints: your material topics list and any changes to that list. Use the plain-language explainer and the step-by-step preparation section to turn those inputs into a draft. ↑ section
How do I use the step-by-step 'how to prepare' section for GRI 3-2 Material Topics?
Use it as a working checklist to move from identifying the material topics to drafting the disclosure. It is designed to help you set up the scope, gather the right inputs and avoid missing the change-over-time information. ↑ section
What should I include in the material topics list for GRI 3-2, and how do I show changes to it?
The page tells you to prepare the current material topics list and the changes to that list. In practice, that means keeping the list current and being able to explain what changed for the reporting period. ↑ section
What evidence do I need to keep for GRI 3-2 Material Topics if I want to be assurance-ready?
The page includes an evidence pack with five items to support assurance readiness, plus four assurance claims to verify. Use those together to build a clear audit trail from the source data to the draft disclosure. ↑ section
What are the four assurance claims I should check for GRI 3-2 Material Topics?
The page says there are four claims to verify, each with a claim, risk and evidence prompt. Use them to test whether your disclosure is supported, complete and traceable before review or assurance. ↑ section
How can I use the evidence pack on the GRI 3-2 Material Topics page?
The evidence pack is there to help you assemble the documents and records that support the disclosure. It is meant to make review easier by showing where the material topics list and any changes came from. ↑ section
What are the common mistakes or reporting gaps for GRI 3-2 Material Topics?
The page lists common gaps and mistakes so you can check your draft before it is finalised. Use that section to spot missing change information, weak support or other avoidable issues in the disclosure. ↑ section
How do I turn the GRI 3-2 Material Topics data into a draft disclosure?
The page gives draft-output support, including visualisation ideas, narrative starters and a GRI content-index line. Use those to convert your prepared material topics information into a clear draft for review. ↑ section
Can I use the synthetic example disclosure on the GRI 3-2 Material Topics page as a template?
Yes, but only as an illustrative example. The page says the example is synthetic, so it is useful for seeing the structure and how the quantitative table works, not for copying as a real disclosure. ↑ section
Where can I download the GRI 3-2 Material Topics workbook and printable card?
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. They are there to support preparation, evidence gathering and review. ↑ section
More questions this page can help with
- GRI 3-2 Material Topics checklist for ESG manager: what do I need before drafting?
- How do I collect the material topics list and changes for GRI 3-2?
- What evidence pack items should I keep for GRI 3-2 Material Topics assurance?
- How do I use the Prep & Assurance workbook for GRI 3-2 Material Topics?
- What are the common mistakes in GRI 3-2 Material Topics reporting?
- How do I write the narrative for GRI 3-2 Material Topics using the page’s draft-output section?
- What does the synthetic example for GRI 3-2 Material Topics show?
- How do I build an assurance-ready evidence trail for GRI 3-2 Material Topics?
- What should a data owner provide for GRI 3-2 Material Topics changes?
- How do I use the GRI 3-2 Material Topics content-index line in a draft?
- Where can I find real company report examples for GRI 3-2 Material Topics?
- Does the GRI 3-2 Material Topics page give an ESRS or IFRS mapping?
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Sources, status and disclaimer
This LRA assistance tool is designed for educational and internal data-collection purposes. It is not an official interpretation of the GRI Standards, IFRS Sustainability Disclosure Standards or EU CSRD/ESRS requirements. When applying these frameworks in professional practice, users should consult and double-check the official standards, guidance and applicable regulatory sources.
