Principles for Defining Report Content
KEY TO UPDATES
XX01 Indicates content introduced in G3.1
Refer to the G3.1 Guidelines and Indicator Protocols for full details or to the Comparison Tables for an at-a -glance view of the extent of changes applied to G3.1
The information in a report should cover
topics and Indicators that: • reflect the organization’s significant economic, environmental, and social impacts, or
that • would substantively influence the assessments and
decisions of stakeholders.
Principles for Ensuring Report Quality
The reporting organization
should identify its stakeholders and explain in the report
how it has responded to their reasonable expectations and
The report should reflect positive and
negative aspects of the organization’s performance to
enable a reasoned assessment of overall performance.
Issues and information should
be selected, compiled, and reported consistently.
Reported information should be presented in a manner
that enables stakeholders to analyze changes in the
organization’s performance over time, and could
support analysis relative to other organizations.
CL ARIT Y Information should be made available in
a manner that is understandable and accessible to
stakeholders using the report.
COMPAR ABILIT Y
The report should present
the organization’s performance in the wider context of
SUSTAINABILIT Y CONTEX T
Coverage of the material topics and
Indicators and definition of the report boundary should be
sufficient to reflect significant economic, environmental,
and social impacts and enable stakeholders to assess the
reporting organization’s performance in the reporting
CO M P L E T E N E S S
The reported information should be
sufficiently accurate and detailed for stakeholders to
assess the reporting organization’s performance.
ACCUR AC Y
Reporting occurs on a regular schedule and
information is available in time for stakeholders to make
Information and processes used in the
preparation of a report should be gathered, recorded,
compiled, analyzed, and disclosed in a way that could be
subject to examination and that establishes the quality and
materiality of the information.
Standard Disclosures: Profile
Strategy and Analysis
G R I CO N T E N T I N D E X
Statement from the most senior decisionmaker of
the organization (e.g., CEO, chair, or equivalent senior
position) about the relevance of sustainability to the
organization and its strategy.
The statement should present the overall vision
and strategy for the short-term, medium-term (e.g.,
3-5 years), and long-term, particularly with regard
to managing the key challenges associated with
economic, environmental, and social performance.
The statement should include:
Description of key impacts, risks, and opportunities.
– Costs by countries/regions that make up 5 percent or
more of total revenues; and
Significant changes during the reporting period
regarding size, structure, or ownership including:
Awards received in the reporting period.
Reporting period (e.g., fiscal/calendar year) for
Date of most recent previous report (if any).
Reporting cycle (annual, biennial, etc.)
Contact point for questions regarding the report or
• A description of the main processes in place to
address performance and/or relevant changes.
Section Two should focus on the impact of
sustainability trends, risks, and opportunities on the
long-term prospects and financial performance of
the organization. This should concentrate specifically
on information relevant to financial stakeholders
or that could become so in the future. Section Two
should include the following:...