Process Street has created this GRI 102: General Disclosure 2016 Template, from the GRI Standards General Disclosure report. The purpose of this template is to ease the efficiency and productivity of GRI reporting for your organization.
This superpowered checklist will lead you through the creation of your GRI report, ensuring that no steps are missed and all information is recorded accurately.
About GRI:102 General Disclosure 2016 Standard
This GRI 102: General Disclosure 2016 is part of the set of GRI Sustainability Reporting Standards (GRI Standards). These Standards are designed to be used by organizations to report about their impacts on the economy, the environment, and society.
These GRI Standards are structured in a series of interrelated modules, that can be referenced and used together. The GRI 102: General Disclosure Standard is part of a set of universal standards that apply to every organization preparing a sustainability report:
- GRI 101: Foundation access our GRI 101: Foundation Template [HERE]
- GRI 102: General Disclosures
- GRI 103: Management Approach access our GRI:103 Management Approach [HERE]
GRI 101: Foundation is the starting point for using the GRI Standards. It has essential information on how to use and reference the Standards.
On referencing the general standards an organization can then look at the topic-specific GRI Standards for reporting on material topics. These topic-specific Standards are organized into three series: 200 (Economic topics), 300 (Environmental topics) and 400 (Social topics). The image below details how these standards are organized.
Each topic Standard includes disclosures specific to that topic and is designed to be used together with the GRI: 103 Management Approach, which is used to report the management approach for the topic.
Using the GRI Standards and making claims
With two basic approaches of using the GRI Standards, there is a corresponding claim, or statement of use, which the organization is required to include in any published material.
1) The GRI Standards are to be used as a set to prepare the sustainability report following the Standards. The Standards can be prepared following core or Comprehensive disclosures.
This GRI 102: General Disclosure Standard is used to report on contextual information about itself and its sustainability reporting practices.
2) Selected GRI Standards, or part of their content, can be used to report on specific topics, without the use of the entire Standards. A GRI-referenced claim is used for published materials prepared in this way.