{"id":20183,"date":"2019-10-10T16:56:40","date_gmt":"2019-10-10T16:56:40","guid":{"rendered":"https:\/\/www.process.st\/templates\/gri-standards-101-foundation-2016-checklist-template\/"},"modified":"2024-02-29T00:20:37","modified_gmt":"2024-02-29T00:20:37","slug":"gri-standards-101-foundation-2016-checklist-template","status":"publish","type":"post","link":"https:\/\/www.process.st\/templates\/gri-standards-101-foundation-2016-checklist-template\/","title":{"rendered":"GRI Standards 101: Foundation 2016 Checklist Template"},"content":{"rendered":"<section id=\"introduction\">\n<h2>Introduction:<\/h2>\n<div class=\"image-content\">\n<figure>\n   <a href=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/oqt708sY5yVjOmeAEGxGVg.png\" alt=\"Introduction:\" target=\"_blank\" rel=\"noopener\"> <img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/oqt708sY5yVjOmeAEGxGVg.png\"> <\/a><br \/>\n  <\/figure>\n<\/p><\/div>\n<div class=\"text-content\">\n<p><strong><a href=\"https:\/\/www.process.st\/\" rel=\"nofollow noopener\" target=\"_blank\">Process Street<\/a> has created this GRI Standards 101: Foundation 2016 Checklist Template, from the <a href=\"https:\/\/www.globalreporting.org\/Pages\/default.aspx\" rel=\"nofollow noopener\" target=\"_blank\">GRI Standards<\/a> <a href=\"https:\/\/www.globalreporting.org\/standards\/gri-standards-download-center\" rel=\"nofollow noopener\" target=\"_blank\">Foundation 2016 report<\/a>. The purpose of this template is to ease the efficiency and productivity of GRI reporting for your organization.&nbsp;<\/strong><\/p>\n<p>This <strong>superpowered checklist<\/strong> will lead you through the creation of your GRI report, ensuring that no steps are missed and all information is recorded accurately.&nbsp;<\/p>\n<h4 style=\"text-align: center;\">What is GRI reporting?<\/h4>\n<p>The <a href=\"https:\/\/sustainabledevelopment.un.org\/milestones\/wced\" rel=\"nofollow noopener\" target=\"_blank\">World Commission on Environment and Development<\/a> set out to define sustainable development in 1987, as below:<\/p>\n<p class=\"style-blockquote\" style=\"text-align: center;\">'development which meets the needs of the present without compromising the ability of future generations to meet their own needs''<\/p>\n<p>Businesses were identified to play a key role in achieving sustainable development. Through organizational activities and relationships, a positive or negative contribution can be made.<\/p>\n<p>Sustainable reporting, promoted by GRI standards, <strong>provides a standardized means<\/strong> for companies to address and record publicly their economic, environmental and social impacts. All of which contribute to sustainable development.<\/p>\n<p><strong>All in all, through GRI reporting, information regarding the company's sustainable development is disclosed in a globally-accepted standard.<\/strong><\/p>\n<p>Through this standard, a common language is created for both organizations and stakeholders to communicate economic, environmental and social impacts. Global comparability and quality of information are both enhanced allowing for greater transparency and organizational accountability.&nbsp;<\/p>\n<p>GRI reporting standards have been designed to provide a balanced and reasonable representation of an organization's positive and negative contribution to the goal of sustainable development. With this information, both internal and external stakeholders can form opinions and make informed decisions.<\/p>\n<h4 style=\"text-align: center;\">What is the GRI 101: Foundation Standard?<\/h4>\n<p>The <em>GRI 101: Foundation<\/em> Standard is the starting point for an organization to report its economic, environmental and\/or social impacts. This report sets out the reporting principles for <strong>defining the report content and quality<\/strong>.<\/p>\n<p><em>GRI 101: Foundation <\/em>is part of the GRI 100 series, representing a universal standard.<\/p>\n<p><strong>This GRI 101 template can be used in conjunction with our other templates listed below:<\/strong><\/p>\n<p>Each GRI report has<strong> been designed to be used together with other GRI reports<\/strong>, to help an organization prepare a sustainability report based on reporting principles and focuses on material topics.&nbsp;<\/p>\n<p>You will find the following features in this template, added to increase the templates use value:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.process.st\/help\/docs\/stop-tasks\/\" rel=\"nofollow noopener\" target=\"_blank\">Stop tasks<\/a>, to ensure task order&nbsp;<\/li>\n<li><a href=\"https:\/\/www.process.st\/help\/docs\/task-due-dates\/\" rel=\"nofollow noopener\" target=\"_blank\">Dynamic due<\/a> dates to ensure time-critical tasks are completed&nbsp;<\/li>\n<li><a href=\"https:\/\/www.process.st\/help\/role-assignments\/\" rel=\"nofollow noopener\" target=\"_blank\">Role assignment<\/a> so that you can delegate tasks within your team<\/li>\n<li><a href=\"https:\/\/www.process.st\/help\/docs\/conditional-logic\/\" rel=\"nofollow noopener\" target=\"_blank\">Conditional logic<\/a>, so that the checklist caters to your specific needs and situation&nbsp;<\/li>\n<\/ul>\n<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"record-checklist-details\">\n<h2>Record checklist details<\/h2>\n<div class=\"text-content\">\n<p>In this GRI 101 template, you will be presented with the following form fields, which you are required to populate with your specific data. More information is provided for each form field via linkage to our help pages:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.process.st\/help\/docs\/how-subtask-work\/\" rel=\"nofollow noopener\" target=\"_blank\">Subtasks&nbsp;<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/help\/docs\/form-fields\/\" rel=\"nofollow noopener\" target=\"_blank\">Dropdown<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/help\/docs\/form-fields\/\" rel=\"nofollow noopener\" target=\"_blank\">Short text<\/a>&nbsp;<\/li>\n<li><a href=\"https:\/\/www.process.st\/help\/docs\/form-fields\/\" rel=\"nofollow noopener\" target=\"_blank\">Long text<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/help\/docs\/form-fields\/\" rel=\"nofollow noopener\" target=\"_blank\">Date<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/help\/docs\/form-fields\/\" rel=\"nofollow noopener\" target=\"_blank\">Entering email address&nbsp;<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/help\/docs\/form-fields\/\" rel=\"nofollow noopener\" target=\"_blank\">Website&nbsp;<\/a><\/li>\n<\/ul>\n<p>To begin the GRI 101 template, enter the required details into the form fields below.<\/p>\n<p>This is a <strong>stop task<\/strong>, which means you cannot progress in this GRI 101 template until the required form fields are complete.<\/p>\n<\/p><\/div>\n<div class=\"text-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Your full name <\/label><br \/>\n   <input type=\"text\" placeholder=\"Something will be typed here...\" disabled class=\"form-control\">\n  <\/div>\n<\/p><\/div>\n<div class=\"text-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Business name <\/label><br \/>\n   <input type=\"text\" placeholder=\"Something will be typed here...\" disabled class=\"form-control\">\n  <\/div>\n<\/p><\/div>\n<div class=\"text-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Business address (line 1) <\/label><br \/>\n   <input type=\"text\" placeholder=\"Something will be typed here...\" disabled class=\"form-control\">\n  <\/div>\n<\/p><\/div>\n<div class=\"text-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Business address (line 2) <\/label><br \/>\n   <input type=\"text\" placeholder=\"Something will be typed here...\" disabled class=\"form-control\">\n  <\/div>\n<\/p><\/div>\n<div class=\"text-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> City <\/label><br \/>\n   <input type=\"text\" placeholder=\"Something will be typed here...\" disabled class=\"form-control\">\n  <\/div>\n<\/p><\/div>\n<div class=\"text-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> ZIP code <\/label><br \/>\n   <input type=\"text\" placeholder=\"Something will be typed here...\" disabled class=\"form-control\">\n  <\/div>\n<\/p><\/div>\n<div class=\"select-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Country <\/label><br \/>\n   <select disabled class=\"form-control\"><option value=\"An option will be selected here\">An option will be selected here<\/option><\/select>\n  <\/div>\n<\/p><\/div>\n<div class=\"date-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Beginning date of running the GRI Standard 101: Foundation 2016 Checklist Template <\/label> <\/p>\n<div class=\"date-container\">\n    <button type=\"button\" disabled class=\"btn btn-default\"> <i class=\"fa fa-calendar btn-icon\"><\/i> Date will be set here <\/button>\n   <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"overview-of-gri-101-standard\">\n<h2>Overview of GRI 101 Standard:<\/h2>\n<div class=\"image-content\">\n<figure>\n   <a href=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/uDE5b1bz00CjhNywuaxJ_Q.jpg\" alt=\"Overview of GRI 101 Standard:\" target=\"_blank\" rel=\"noopener\"> <img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/uDE5b1bz00CjhNywuaxJ_Q.jpg\"> <\/a><br \/>\n  <\/figure>\n<\/p><\/div>\n<\/section>\n<section id=\"understand-gri-standard-requirements-recommendation-and-guidance\">\n<h2>Understand GRI standard requirements, recommendation, and guidance<\/h2>\n<div class=\"text-content\">\n<h4 style=\"text-align: center;\">Requirements, recommendations, and guidance of GRI standards<\/h4>\n<h5>Requirements<\/h5>\n<p>These are mandatory instructions. Requirements are presented in bold font and are indicated with the word '<em>shall<\/em>'. Requirements are needed, however, an organization is not required to comply with recommendations or guidance to claim that a report has been prepared following the standards.<\/p>\n<h5>Recommendations<\/h5>\n<p>These are cases where a particular course of action is encourage, but not required. In the text, the word '<em>should<\/em>' indicates a recommendation.<\/p>\n<h5>Guidance<\/h5>\n<p>Sections that include background information, explanations and examples to help organizations better understand the requirements.<\/p>\n<\/p><\/div>\n<div class=\"text-content\">\n<p class=\"style-danger\">The organization is required to comply with all applicable requirements in order to claim that its report has been prepared in following GRI standards.<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"view-the-overall-structure-of-this-gri-101-template\">\n<h2>View the overall structure of this GRI 101 template<\/h2>\n<div class=\"text-content\">\n<h4 style=\"text-align: center;\"><strong>GRI 101 Foundation Structure<\/strong><\/h4>\n<h5 style=\"text-align: center;\">Section one<\/h5>\n<p>Presents the Reporting Principles for defining report content and report quality. These principles are fundamental to help the organization decide what information should be included in the sustainability report and how to ensure the quality of this information.<\/p>\n<h5 style=\"text-align: center;\">Section two<\/h5>\n<p>Explains the basic process for using the GRI Standards of sustainability reporting. This section includes fundamental requirements for applying the Reporting Principles, and for identifying and reporting material topics.<\/p>\n<h5 style=\"text-align: center;\">Section three<\/h5>\n<p>Sets out the ways that the GRI Standards can be used and the specific claims, or statements of use, which are required for organizations using the Standards.<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"using-the-gri-standards-for-sustainability-reporting\">\n<h2>Using the GRI standards for sustainability reporting:<\/h2>\n<div class=\"image-content\">\n<figure>\n   <a href=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/gR3Adq-2QvJZwcpmopNNxA.jpg\" alt=\"Using the GRI standards for sustainability reporting:\" target=\"_blank\" rel=\"noopener\"> <img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/gR3Adq-2QvJZwcpmopNNxA.jpg\"> <\/a><br \/>\n  <\/figure>\n<\/p><\/div>\n<div class=\"text-content\">\n<p>This first section lays out the basic process for sustainability reporting using the GRI Standards. To claim that your sustainability report has been prepared following GRI Standards, the requirements in this section must be met.<\/p>\n<p>These requirements are denoted with the use of 'shall' in the text and <strong>bold font<\/strong>.<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"understand-reporting-principles\">\n<h2>Understand reporting principles<\/h2>\n<div class=\"text-content\">\n<p>Reporting principles are defined into two groups:<em><strong> principles for defining report content<\/strong><\/em> and <em><strong>principles for defining report quality<\/strong>.<\/em><\/p>\n<\/p><\/div>\n<div class=\"text-content\">\n<h4 style=\"text-align: center;\">Report content principles<\/h4>\n<p>Report content principles help organizations decide which content to include in the report. This involves considering the organization's activities, impacts, and the substantive expectations and interests of its stakeholders.<\/p>\n<h4 style=\"text-align: center;\">Report quality principles<\/h4>\n<p>Report quality principles guide choices that ensure the quality of the information in the sustainability report, which includes its proper presentation. Quality ensures that sound and reasonable assessments are made of the organization.<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"report-content\">\n<h2>Report content:<\/h2>\n<div class=\"image-content\">\n<figure>\n   <a href=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/s8dEAyIfnJwXpZ9YO_5CrQ.jpg\" alt=\"Report content:\" target=\"_blank\" rel=\"noopener\"> <img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/s8dEAyIfnJwXpZ9YO_5CrQ.jpg\"> <\/a><br \/>\n  <\/figure>\n<\/p><\/div>\n<\/section>\n<section id=\"follow-requirements-and-guidance-for-stakeholder-inclusiveness\">\n<h2>Follow requirements and guidance for stakeholder inclusiveness<\/h2>\n<div class=\"text-content\">\n<p><strong>1.1:<\/strong> <strong>The reporting organization <em>shall<\/em> identify its stakeholders, and explain how it has responded to their reasonable expectations and interests. <\/strong><\/p>\n<p>Check off the tasks below on completion in the subtask form field. You can add your notes in the long-text form field provided.<\/p>\n<\/p><\/div>\n<div class=\"text-content\">\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\">Guidance<\/span><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Document approach for identifying stakeholders\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Document approach fro identifying which stakeholders to engage with\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Document approach for deciding 'how' and 'when' to engage with the stakeholders\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       4\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Document how stakeholder engagement has influenced report content and organizational activities, products and services\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       5\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Stakeholders have been identified\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       6\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Stakeholder engagement is initiated\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       7\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Stakeholders expectations and interests have been considered\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p class=\"style-danger\">Systematic stakeholder engagement will result in ongoing learning within the organization and increased accountability for a range of stakeholders. This increases stakeholder trust and thus report credibility.<\/p>\n<\/p><\/div>\n<div class=\"text-content\">\n<p>Use the long-text form field to explain how stakeholder expectations and interests have been responded on.<\/p>\n<\/p><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Response to stakeholder interests and expectations <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<div class=\"text-content\">\n<p>Sometimes an organization is exposed to conflicting views from stakeholders. It is the responsibility of the organization to balance such conflicts.<\/p>\n<p>Choose 'yes' or 'no' from the dropdown form field presented to be directed to the relevant stage in this checklist.<\/p>\n<p>You will be directed to the relevant stage in this template based on your answer, utilizing our conditional logic feature.<\/p>\n<\/p><\/div>\n<div class=\"select-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Are views from stakeholders conflicting? <\/label><br \/>\n   <select disabled class=\"form-control\"><option value=\"An option will be selected here\">An option will be selected here<\/option><\/select>\n  <\/div>\n<\/p><\/div>\n<div class=\"text-content\">\n<p class=\"style-info\">Stakeholders are defined as entities or individuals that are expected to be significantly affected by the reporting organization's activities, products and services; or whose actions can be reasonably expected to affect the ability of an organization to implement its strategies or achieve its objectives.<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"balance-conflicting-stakeholder-views\">\n<h2>Balance conflicting stakeholder views<\/h2>\n<div class=\"text-content\">\n<p>If stakeholders have conflicting views, it is important to balance these views when making report decisions.&nbsp; <strong><\/strong><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Identify conflicting views\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Record conflicting views <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Balance conflicting views\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> State how conflicting views will be balanced <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"test-you-stakeholder-inclusiveness\">\n<h2>Test you stakeholder inclusiveness<\/h2>\n<div class=\"text-content\">\n<p>Check off the below tasks on completion. <\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The reporting organization can describe the stakeholders to whom it considers itself accountable\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The report content draws upon the outcomes of stakeholder engagement processes used by the organization in its ongoing activities, and as required by the legal and institutional framework in which it operates\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The report content draws upon the outcomes of any stakeholder engagement processes undertaken specifically for the report\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       4\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The outcome of the stakeholder engagement processes that inform decisions about the report is consistent with the material topics included in the report\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosure 1.1 attainment\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Notes on disclosure 1.1 <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"follow-requirements-and-guidance-for-sustainability-context\">\n<h2>Follow requirements and guidance for sustainability context<\/h2>\n<div class=\"text-content\">\n<p><strong>1.2:<\/strong><strong> The report shall present the reporting organization's performance in the wider context of sustainability.<br \/><\/strong><\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\">Guidance<\/span><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Determine your organizational aims in regards to future contributions to improvement or deterioration of economic, environmental and social conditions.\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Present your organization's performance in the context of the limits and demands placed on economic, environmental and social resources at sectoral, local, regional and global levels\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p>Choose 'yes' or 'no' from the dropdown form field presented to be directed to the relevant stage in this checklist.<\/p>\n<p>You will be directed to the relevant stage in this template based on your answer, utilizing our conditional logic feature.<\/p>\n<\/p><\/div>\n<div class=\"select-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Do you operate in a diverse range of locations, sizes, and sectors? <\/label><br \/>\n   <select disabled class=\"form-control\"><option value=\"An option will be selected here\">An option will be selected here<\/option><\/select>\n  <\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"frame-overall-performance-in-the-broader-context-of-sustainability\">\n<h2>Frame overall performance in the broader context of sustainability<\/h2>\n<div class=\"text-content\">\n<p>As an organization operating in a diverse range of locations, sizes, and sectors, it is best to frame its <em>overall performance, <\/em>with a broader context of sustainability.<\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Distinguish between factors that drive global change, such as climate change, and those that have regional or local impacts such as community development.\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Topics with positive and negative impacts must be reported on, regarding how the organization affects communities in different locations.\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Distinguish between patterns of impacts across a range of operations, contextualizing performance location by location.\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<\/section>\n<section id=\"test-your-sustainability-context\">\n<h2>Test your sustainability context<\/h2>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The reporting organization presents its understanding of sustainable development, drawing on objective and available information, and authoritative measures of sustainable development, for the topics that are covered\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The organization presents its performance regarding broader sustainable developments, conditions, and goals, as reflected in recognized sectoral, local, regional and global instruments\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The organization presents its performance in a manner that communicates its impacts and contributions in appropriate geographic contexts\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       4\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The organization describes how economic, environmental, and\/or social topics relate to its long term strategy, risks, opportunities, goals and value chain\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosure 1.2 attainment\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Notes on disclosure 1.2 <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"follow-requirements-and-guidance-for-materiality\">\n<h2>Follow requirements and guidance for materiality<\/h2>\n<div class=\"text-content\">\n<p><strong>1.3:&nbsp;The report <em>shall<\/em> cover topics that:<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>1.3.1 reflect the reporting organization's significant economic, environmental and social impacts <\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>1.3.2 substantively influence the assessments and decisions of stakeholders <\/strong><\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\">Guidance<\/span><\/p>\n<p>There is a wide range of topics on which the organization can report. Confirm that you have reported on topics that meet at least one of the following criteria:&nbsp;<\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Topics that reflect an organizations economic, environmental and social impacts\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Topics that influence stakeholder decisions\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p class=\"style-info\">In sustainability reporting, materiality is the principle determining which relevant topics are sufficiently important, that it is essential to report on them. Not all material topics are of equal importance. The emphasis in the report is to reflect their relative importance.&nbsp;<\/p>\n<\/p><\/div>\n<div class=\"text-content\">\n<p>To assess whether a topic is material, a combination of internal and external factors can be used.<\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      When evaluating the importance of information for reflecting significant economic, environmental and\/or social impacts, both internal and external factors are considered\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The process used to determine the priority of topics can be explained\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p>Check off any of the below statements that apply to your chosen impacts, to make sure that impacts considered are economically, environmentally and socially significant:<\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Impacts are of established concern for expert communities\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Impacts have been identified using established tools such as impact assessment methodologies or life cycle assessments\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Impacts are considered important enough to require active management or engagement by the organization\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p>. You can download the image below for guidance purposes. This image shows the two dimensions for assessing whether a topic is material. A topic can be considered material based on only one of these dimensions.<\/p>\n<p>However, the use of this exact matric is not <em>required<\/em> to apply the materiality principle, it is required to identify material topics based on these two dimensions.<\/p>\n<p>Disclosure 102-46 from GRI 102 requires an explanation of how the Materiality principle has been applied.<\/p>\n<p>Click [HERE] for the GRI 102 template<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"test-your-materiality\">\n<h2>Test your materiality<\/h2>\n<div class=\"text-content\">\n<p>In defining material topics, the reporting organization has taken into account the following factors:<\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Reasonably estimable economic, environmental, and\/or social impacts (such as climate change, HIV-AIDS or poverty) identified through sound investigation by people with recognized expertise, or by expert bodies with recognized credentials\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The interests and expectations of stakeholders specifically invested in the organization, such as employees and shareholders\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Broader economic, social, and\/or environmental interests and topics raised by stakeholders such as workers who are not employees, suppliers, local communities, vulnerable groups, and civil society\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       4\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The main topics and future challenges for a sector as identified by peers and competitors\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       5\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Laws, regulations, international agreements, or voluntary agreements of strategic significance to the organization and its stakeholders\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       6\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Key organizational values, policies, strategies, operational management systems, goals, and targets\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       7\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The core competencies of the organization and how they can contribute to sustainable development\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       8\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Consequences for the organization relating to its impacts on the economy, the environment, and\/or society (for example, risks to its business model or reputation)\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       9\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Material topics are appropriately prioritized in the report\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosure 1.3 attainment\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Disclosure 1.3 notes <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"follow-requirements-and-guidance-for-completeness\">\n<h2>Follow requirements and guidance for completeness<\/h2>\n<div class=\"text-content\">\n<p><strong>1.4<\/strong>:<strong> The report shall include coverage of material topics and their boundaries, sufficient to reflect significant economic, environmental and social impacts, and to enable stakeholders to asses the reporting organization's performance in the reporting period.<br \/><\/strong><\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\">Guidance<\/span><\/p>\n<p>List of material topics covered in the report:<\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Together, the topics covered in the report are expected to be sufficient to reflect the organization's significant economic, environmental and\/or social impacts, enabling stakeholders to assess the organization\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      In determining whether the information in the report is sufficient, the organization considers the results of stakeholder engagement processes\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      In determining whether the information in the report is sufficient, the organization considers the results of broad-based societal expectations that are not identified directly through stakeholder engagement processes\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p>Topic boundaries included in the report:<\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      For each material topic, the impacts that will occur has been stated along with the organization's involvement with those impacts to produce a description that is defined as a topic boundary\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      When determining impacts, an organization's activities along with the activities of business relationships, are considered\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Impacts caused by an organization are considered along with impacts contributed to by an organization\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p>Time is included in the report:<\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      A time period is specified for the completeness of selected information\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Predictable activities, events, and impacts are expected to be presented for the reporting period in which they occur\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p class=\"style-danger\">Even activities with short-term impacts, but with a significant and reasonably foreseeable cumulative effect that can become unavoidable or irreversible in the longer-term, should be reported on. For example, bioaccumulation or persistent pollution.<\/p>\n<\/p><\/div>\n<div class=\"text-content\">\n<p>Make estimates:<\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Estimating future impacts (both positive and negative) is well-reasoned, reflecting the likely size and nature of impacts\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The basis for estimates is reported and the limitations of the estimates are acknowledged\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosing the nature of these impacts, even if they only materialize in the future, is consistent to provide a balanced and reasonable representation or the organization's economic, environmental, and social impacts\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<\/section>\n<section id=\"test-your-completeness\">\n<h2>Test your completeness<\/h2>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The report takes into account impacts the reporting organization causes, contributes to, or is directly linked to through a business relationship, and covers and prioritizes all material information based on the principles: Materiality, Sustainability Context, and Stakeholder Inclusiveness\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The information in the report includes all significant impacts in the reporting period and reasonable estimates of significant future impacts when those impacts are reasonably foreseeable and can become avoidable or irreversible\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The report does not omit relevant information that substantively influences stakeholder assessments and decisions, or that reflects significant economic, environmental, and social impacts\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosure 1.4 attainment\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Disclosure 1.4 notes <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"report-quality\">\n<h2>Report quality:<\/h2>\n<div class=\"image-content\">\n<figure>\n   <a href=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/kpn6-JlqpYYNECJ7EsxMdg.jpg\" alt=\"Report quality:\" target=\"_blank\" rel=\"noopener\"> <img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/kpn6-JlqpYYNECJ7EsxMdg.jpg\"> <\/a><br \/>\n  <\/figure>\n<\/p><\/div>\n<\/section>\n<section id=\"follow-requirements-and-guidance-for-accuracy\">\n<h2>Follow requirements and guidance for accuracy<\/h2>\n<div class=\"text-content\">\n<p><strong>1.5: The reported information shall be sufficiently accurate and detailed for stakeholders to assess the reporting organization's performance.<br \/><\/strong><\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\">Guidance<\/span><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that the information can be expressed in many different ways, from qualitative responses to detailed quantitative measurements\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that the characteristics that define accuracy vary, depending on the nature of the information and who is using it\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that the specific threshold of accuracy can depend partly on the intended use of the information. Certain decisions require a higher level of accuracy in reported information than others\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p class=\"style-info\">Accuracy of qualitative information can be affected by its degree of clarity and detail, and its balance concerning the topic boundary.<\/p>\n<p class=\"style-info\">The accuracy of quantitative information can depend on the specific methods used to gather, compile and analyze data.<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"test-for-accuracy\">\n<h2>Test for accuracy<\/h2>\n<div class=\"text-content\">\n<p>This is a stop task, meaning you cannot progress in this template before all the below tasks are complete.<\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The report indicates data that has been measured\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The measurements for data and bases for calculations are adequately described and can be replicated with similar results\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The margin of error for quantitative data is not sufficient to influence substantially the ability of stakeholders to reach appropriate and informed conclusions\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       4\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The report indicates which data has been estimated, and the underlying assumptions and techniques used for this estimation, or where that information can be found\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       5\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The qualitative statements in the report are consistent with other reported information and other available evidence\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosure 1.5 attainment\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Notes on disclosure 1.5 <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"follow-requirements-and-guidance-for-balance\">\n<h2>Follow requirements and guidance for balance<\/h2>\n<div class=\"text-content\">\n<p><strong>1.6: The reported information shall reflect the positive and negative aspects of the reporting organization\u2019s <\/strong><strong>performance to enable a reasoned assessment of overall performance.<\/strong><\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\">Guidance<\/span><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that the overall presentation of the report's content is expected to provide an unbiased picture of the organization's performance\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The report avoids selections, omissions, or presentation formats that are reasonably likely to unduly or inappropriately influence a decision or judgment by the report reader\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that the report is expected to include both favorable and unfavorable results, as well as information that can influence the decisions of stakeholders in proportion to their materiality\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       4\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that the report is also expected to distinguish clearly between facts and the organization's interpretation of them\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<\/section>\n<section id=\"test-for-balance\">\n<h2>Test for balance<\/h2>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The report covers both favorable and unfavorable results and topics\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The information in the report is presented in a format that allows users to see positive and negative trends in performance on a year-to-year basis\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The emphasis on the various topics in the report reflects their relative priority\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosure 1.6 attainment\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Notes on disclosure 1.6 <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"follow-requirements-and-guidance-for-clarity\">\n<h2>Follow requirements and guidance for clarity<\/h2>\n<div class=\"text-content\">\n<p><strong>1.7:<\/strong> <strong>The reporting organization shall make information available in a manner that is understandable and accessible to stakeholders using that information.<\/strong><\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\">Guidance<\/span><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that the report is expected to present information in a way that is understandable, accessible, and usable by the organization's range of stakeholders, whether in print form or through other channels\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Stakeholders can find the information that they want without unreasonable effort\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Information is presented in a manner that is comprehensible to stakeholders who have an understanding of the organization and its activities\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       4\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that graphics and consolidated data tables can help make information in the report accessible and understandable\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       5\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that the level of aggregation of information can also affect the clarity of the report if it is more or less detailed than the stakeholders expect\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<\/section>\n<section id=\"test-for-clarity\">\n<h2>Test for clarity<\/h2>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The report contains the level of information required but avoids excessive and unnecessary detail\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Stakeholders can find the specific information they want without unreasonable effort through tables of contents, maps, links, or other aids\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The report avoids technical terms, acronyms, jargon, or other content likely to be unfamiliar to stakeholders, and includes explanations (where necessary) in the relevant section or a glossary\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       4\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The information in the report is available to stakeholders, including those with particular accessibility needs, such as differing abilities, language, or technology\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosure 1.7 attainment\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Disclosure 1.7 notes <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"follow-requirements-and-guidance-for-comparability\">\n<h2>Follow requirements and guidance for comparability<\/h2>\n<div class=\"text-content\">\n<p><strong>1.8:<\/strong> <strong>The reporting organization shall select, compile, and report information consistently. The reported information shall be presented in a manner that enables stakeholders to analyze changes in the organization\u2019s performance over time, and that could support analysis relative to other organizations<\/strong><\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\">Guidance<\/span><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that comparability is necessary for evaluating performance\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Stakeholders can compare information on the organization's current economic, environmental and social performance against the organization's past performance, its objectives, and, to the degree possible, against the performance of other organizations\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that consistency allows internal and external parties to benchmark performance and assess progress as part of rating activities, investment decisions, advocacy programs, and other activities\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       4\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that comparisons between organizations will require sensitivity to factors such as the organizations\u2019 size, geographic influences, and other considerations that can affect the relative performance of an organization.\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       5\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Context is provided where necessary to help the report users understand factors that can contribute to differences in impacts or performance between organizations\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       6\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that consistency must be maintained over time for comparability. For example, report layout, calculations, and explanations of methods and assumptions are consistent\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       7\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that the report should evolve with the changing of reporting topics\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       8\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that the report is expected to include total numbers - that is, absolute data, such as tons of waste - as well as ratios, to enable analytical comparison\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p class=\"style-danger\">Changes can occur concerning material topics, topic Boundaries, the length of the reporting period, or information, including the design, definitions, and use of disclosures in the report. When this happens, the reporting organization is expected to present current disclosures alongside restatements of historic data, or vice versa, ensuring information and comparisons are reliable and meaningful over time.<\/p>\n<p class=\"style-danger\">When such restatements are not provided, the organization is expected to give sufficient explanations for interpreting current disclosures.<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"test-for-comparability\">\n<h2>Test for comparability<\/h2>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The report and its information can be compared on a year-to-year basis\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The reporting organization's performance can be compared with appropriate benchmarks\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Any significant variation between reporting periods in the list of material topics, topic Boundaries, length of the reporting period, or information covered in the report can be identified and explained\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       4\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      When they are available, the report utilizes generally accepted protocols for compiling, measuring, and presenting information, including the information required by the GRI Standards\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosure 1.8 attainment\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Disclosure 1.8 notes <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"follow-requirements-and-guidance-for-reliability\">\n<h2>Follow requirements and guidance for reliability<\/h2>\n<div class=\"text-content\">\n<p><strong>1.9: The reporting organization shall gather, record, compile, analyze, and report information and processes used in the preparation of the report in a way that they can be subject to examination, <\/strong><strong>and that establishes the quality and materiality of the information.<\/strong><\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\">Guidance<\/span><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Stakeholders are confident that the report can be checked to establish the veracity of its contents and the extent to which the reporting principles have been applied\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Individuals, other than those who prepared the report, can review internal controls or documentation that supports the information in the report\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that disclosures about the reporting organization\u2019s impacts or performance that are not substantiated by evidence do not need to appear in the sustainability report unless they represent material information, and the report provides unambiguous explanations of any uncertainties associated with the information\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       4\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Decision-making processes underlying the report are documented in a manner that allows for examination of key decisions, such as processes for determining report content\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       5\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that if the organization designs information systems for its reporting, it is expected to anticipate that the systems can be examined as part of an external assurance process\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<\/section>\n<section id=\"test-for-reliability\">\n<h2>Test for reliability<\/h2>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The scope and extent of external assurance is identified\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The organization can identify the original sources of the information in the report\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The organization can provide reliable evidence to support assumptions or complex calculations\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       4\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Representation is available from the original data or information owners, attesting to its accuracy within an acceptable margin of error\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosure 1.9 attainment\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Disclosure 1.9 notes <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"follow-requirements-and-guidance-for-timeliness\">\n<h2>Follow requirements and guidance for timeliness<\/h2>\n<div class=\"text-content\">\n<p><strong>1.10:<\/strong>&nbsp;<strong>The reporting organization shall report on a regular schedule so that information is available in time for stakeholders to make informed decisions.<\/strong><\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\">Guidance<\/span><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that the usefulness of information is closely tied to whether it is available in time for stakeholders to integrate it into their decision-making\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that timeliness refers to the regularity of reporting as well as its proximity to the impacts described in the report\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Consolidated disclosure is committed to regularly providing a consolidate disclosure of economic, environmental and social impacts at a single point in time\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       4\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Frequency of reporting and length of reporting periods is consistent enabling comparability of information over time and the accessibility of the report to stakeholders\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       5\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that it is valuable for stakeholders if the schedules for sustainability reporting and other forms of reporting, in particular, financial reporting, are aligned\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       6\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that the organization is expected to balance the need to provide information on time with the need to ensure that the information is reliable, including any restatements of previous disclosures\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<\/section>\n<section id=\"test-for-timeliness\">\n<h2>Test for timeliness<\/h2>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Information in the report has been disclosed while it is recent, relative to the reporting period\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The information in the report clearly indicates the period to which it relates, when it will be updated, and when the latest updates were made, and separately identifies any restatements of previous disclosures along with the reasons for restatement\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosure 1.10 attainment\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Disclosure 1.10 notes <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"make-sure-all-requirements-are-met\">\n<h2>Make sure all requirements are met<\/h2>\n<div class=\"text-content\">\n<p>The following are reporting requirements. Make sure that all these requirements are met.<\/p>\n<\/p><\/div>\n<div class=\"text-content\">\n<h4 style=\"text-align: center;\">Report content requirements<\/h4>\n<p>1.1 Stakeholder Inclusiveness: <strong>The reporting organization <em>shall<\/em> identify its stakeholders, and explain how it has responded to their reasonable expectations and interests. <\/strong><\/p>\n<p>1.2 Sustainability context:<strong> The report shall present the reporting organization's performance in the wider context of sustainability.<\/strong><\/p>\n<p>1.3 Materiality: <strong>The report <em>shall<\/em> cover topics that<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>a. reflect the reporting organization's significant economic, environmental and social impacts; <\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>b. substantively influence the assessments and decisions of stakeholders.<\/strong><\/p>\n<p>1.4 Completeness:<strong> The report shall include coverage of material topics and their boundaries, sufficient to reflect significant economic, environmental and social impacts, and to enable stakeholders to asses the reporting organization's performance in the reporting period.<\/strong><\/p>\n<h4 style=\"text-align: center;\">Report quality requirements<\/h4>\n<p>1.5 Accuracy:<strong> The reported information shall be sufficiently accurate and detailed for stakeholders to assess the reporting organization's performance.<\/strong><\/p>\n<p>1.6 Balance:<strong> The reported information shall reflect positive and negative aspects of the reporting organization\u2019s <\/strong><strong>performance to enable a reasoned assessment of overall performance.<\/strong><\/p>\n<p>1.7 Clarity: <strong>The reporting organization shall make information available in a manner that is understandable and accessible to stakeholders using that information.<\/strong><\/p>\n<p>1.8 Comparability:<strong> The reporting organization shall select, compile, and report information consistently. The reported information shall be presented in a manner that enables stakeholders to analyze changes in the organization\u2019s performance over time, and that could support analysis relative to other organizations<\/strong><\/p>\n<p>1.9 Reliability:<strong> The reporting organization shall gather, record, compile, analyze, and report information and processes used in the preparation of the report in a way that they can be subject to examination, and that establishes the quality and materiality of the information.<\/strong><\/p>\n<p>1.10 Timeliness:<strong> The reporting organization shall report on a regular schedule so that information is available in time for stakeholders to make informed decisions.<\/strong><\/p>\n<\/p><\/div>\n<div class=\"text-content\">\n<p>You are presented with our dropdown form field. Using this form field, you can select 'yes' or 'no' to confirm that all reporting requirements have been met.<\/p>\n<p>This is a conditional logic step. Depending on your response, you will be directed to the relevant stage in this template.<\/p>\n<\/p><\/div>\n<div class=\"select-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> 1) Have all reporting requirements been met? <\/label><br \/>\n   <select disabled class=\"form-control\"><option value=\"An option will be selected here\">An option will be selected here<\/option><\/select>\n  <\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"revisit-reporting-requirements\">\n<h2>Revisit reporting requirements<\/h2>\n<div class=\"text-content\">\n<p style=\"text-align: left;\"><strong>Not all reporting requirements have been met. You need to revisit those requirements that have been omitted to ensure they are met before you can move forward in this template.<\/strong><\/p>\n<p style=\"text-align: left;\"><strong>This is a stop task which means you cannot progress in this template until all relevant tasks are complete <\/strong><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      All reporting requirements have been met\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Any requirements that have been omitted, a reason for omission has been given (see task 46)\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that if requirements have not been met, with a sufficient reason for omission, it cannot be claimed that your published report has been made under the GRI Standards\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<\/section>\n<section id=\"using-this-gri-standard\">\n<h2>Using this GRI standard:<\/h2>\n<div class=\"image-content\">\n<figure>\n   <a href=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/q2JrNHSzFCYS9fEAV0tATw.jpg\" alt=\"Using this GRI standard:\" target=\"_blank\" rel=\"noopener\"> <img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/q2JrNHSzFCYS9fEAV0tATw.jpg\"> <\/a><br \/>\n  <\/figure>\n<\/p><\/div>\n<\/section>\n<section id=\"apply-reporting-principles\">\n<h2>Apply reporting principles<\/h2>\n<div class=\"text-content\">\n<p><strong>2.1:<\/strong> <strong>The reporting organization shall apply all Reporting Principles from Section 1 to define report content and quality.<\/strong><span style=\"text-decoration: underline;\"><\/span><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosure 2.1 attainment\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Disclosure 2.1 notes <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<div class=\"text-content\">\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\">Guidance<\/span><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The ten reporting principles have been applied to your GRI sustainability report\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<\/section>\n<section id=\"consider-reporting-general-disclosures\">\n<h2>Consider reporting general disclosures<\/h2>\n<div class=\"text-content\">\n<p><strong>2.2:<\/strong> <strong>The reporting organization shall report the required disclosures from the GRI 102: General Disclosures&nbsp; <\/strong><span style=\"text-decoration: underline;\"><\/span><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosure 2.2 attainment\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Disclosure 2.2 notes <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<div class=\"text-content\">\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\">Guidance<\/span><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The required disclosures from GRI 102 have been applied to the sustainability report\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p class=\"style-info\">You can access Process Streets GRI 102: General Disclosures [HERE]<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"identify-material-topics-and-their-boundaries\">\n<h2>Identify material topics and their boundaries<\/h2>\n<div class=\"text-content\">\n<p><strong>2.3:<\/strong> <strong>The reporting organization shall identify its material topics using the Reporting Principles for defining report content.<\/strong><\/p>\n<p style=\"padding-left: 30px;\">2.3.1 The reporting organization should consult the GRI Sector Disclosures that relate to its sector, if available, to assist with identifying its material topics.<\/p>\n<p><strong>2.4: The reporting organization shall identify the Boundary for each material topic.<\/strong><span style=\"text-decoration: underline;\"><\/span><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosure 2.3 attainment\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosure 2.4 attainment\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Disclosure 2.3 notes <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Disclosure 2.4 notes <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<div class=\"text-content\">\n<p class=\"style-warning\">Material topics are those that an organization has prioritized for inclusions in the sustainability report. This prioritization exercise is carried out using the Stakeholder Inclusiveness and the Materiality.<\/p>\n<\/p><\/div>\n<div class=\"text-content\">\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\">Guidance<\/span><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Material topics are identified based on the significance of the organization's economic, environmental, and social impacts and their substantive influence on the assessments and decision of stakeholders\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that 'impact' refers to the effect an organization has on the economy, the environment, and\/or society, which in turn indicates its contribution (positive or negative) to sustainable development\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<h4 style=\"text-align: center;\">Using the GRI Sector Disclosures<\/h4>\n<p>GRI sector disclosures are used in conjunction with the GRI standards and can be found on the <a href=\"https:\/\/www.globalreporting.org\/standards\" rel=\"nofollow noopener\" target=\"_blank\">GRI Standards website<\/a>.<\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The relevant Sector Disclosures have been consulted, to help identify material topics\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that the sector disclosures are not a substitute for applying the Reporting Principles for defining report content\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<h4 style=\"text-align: center;\">Linking identified material topics to the GRI standards&nbsp;<\/h4>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that the use of 'topics' in the GRI Standards refers to broad economic, environmental, and social subjects, such as Indirect Economic Impacts, Water, or Employment.\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that the topics covered in the GRI Standards are not exhaustive. In some cases, a topic may be identified that does not match exactly with the available topic-specific standards. The best matching Standard topic must be used in these cases\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p class=\"style-info\">These topics are intentionally broad, with each topic covering numerous related concepts.<\/p>\n<p class=\"style-info\">If you identify a material topic that does not relate to one of the topic-specific Standards, see 'Understand how to report on material topics' for requirements on how to report it.<\/p>\n<\/p><\/div>\n<div class=\"text-content\">\n<h4 style=\"text-align: center;\">Reporting the boundary for each material topic<\/h4>\n<\/p><\/div>\n<div class=\"text-content\">\n<p class=\"style-warning\">The topic Boundary is the description of where the impacts occur for a material topic and the organization's involvement with those impacts.<\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that the organization can be involved with impacts either through their activities or as a result of business relationships. Both impacts are expected to be reported on.\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p class=\"style-info\">Business relationships considered includes relationships with business partners, entities in its value chain, and any other non-State or State entity directly linked to its business operations, products or services<\/p>\n<p class=\"style-info\">See GRI 103 template for more detailed information on topic boundaries. Access GRI 103 [HERE]<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"understand-how-to-report-on-material-topics\">\n<h2>Understand how to report on material topics<\/h2>\n<div class=\"text-content\">\n<p><strong>2.5:<\/strong>&nbsp;<strong>For each material topic, the reporting organization:&nbsp;<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>2.5.1 Shall report the management approach disclosures for that topic, using GRI 103: Management Approach, and either: <\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>2.5.2 Shall report the topic-specific disclosures in the corresponding GRI Standard, if the material topic is covered by an existing GRI Standard (series 200, 300, and 400), or <\/strong><\/p>\n<p style=\"padding-left: 30px;\">2.5.3 should report other appropriate disclosures if the material topic is not covered by an existing GRI Standard<strong><\/strong><span style=\"text-decoration: underline;\"><\/span><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosure 2.5 attainment\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Disclosure 2.5 notes <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<div class=\"text-content\">\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\">Guidance <\/span><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      All material topics identified and reported as Standard in GRI 102: General Disclosures\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      If a material topic is not covered by an existing topic-specific GRI Standard, the organization is still required to report on its management approach using GRI: 103 Management Approach\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Material topics can be reported using additional disclosures from other sources. These additional disclosures are expected to be subject to the same technical rigor as GRI Standards\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<h4 style=\"text-align: center;\">Reporting topics where the Boundary extends beyond the reporting organization<\/h4>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      In some cases, the Boundary of a topic extends beyond the organization, and so it may not be possible to report some topic-specific disclosures, as not all information is accessible. In these cases, the organization should still report its management approach to the topic. but use recognized reasons for omission\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p class=\"style-info\">See task 45 for reasons for omission<\/p>\n<p class=\"style-info\">See GRI 103 [HERE] for requirements regarding reporting specific limitation regarding the topic boundary&nbsp;<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"understand-how-to-present-information\">\n<h2>Understand how to present information<\/h2>\n<div class=\"text-content\">\n<p><strong>2.6: If the reporting organization reports a required disclosure using a reference to another source where the information is located, the organization shall ensure: <\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>2.6.1 The reference includes the specific location of the required disclosure;<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>2.6.2 The referenced information is publicly available and readily accessible.<\/strong><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosure 2.6 attainment\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Disclosure 2.6 notes <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that if required disclosures are already included in other materials prepared by the reporting organization, then they do not need repeating in the sustainability report, only a reference to where information can be found is needed.\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Any references are specific, publicly available and readily accessible\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<h4 style=\"text-align: center;\">Reporting format<\/h4>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that a combination of both electronic and paper-based reports can be used\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      The report should contain the GRI content index, which includes the page number or URL for all disclosures reported\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p class=\"style-info\">See GRI 102: General Disclosures template for more infomation [HERE]<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"understand-how-to-compile-and-present-information-in-the-report\">\n<h2>Understand how to compile and present information in the report<\/h2>\n<div class=\"text-content\">\n<p>2.7: When preparing a sustainability report, the reporting organization should:<\/p>\n<p style=\"padding-left: 30px;\">2.7.1 present information for the current reporting period and at least two previous periods, as well as future short and medium-term targets if they have been established; <\/p>\n<p style=\"padding-left: 30px;\">2.7.2 compile and report information using generally accepted international metrics (such as kilograms or liters) and standard conversion factors, and explain the basis of measurement\/calculation used, where not otherwise apparent<\/p>\n<p style=\"padding-left: 30px;\">2.7.3 provide absolute data and explanatory notes when using ratios or normalized data<\/p>\n<p style=\"padding-left: 30px;\">2.7.4 define a consistent reporting period for issuing a report<\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that processes and information, that have not changed since a previous report, can be identified\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that the organization can choose to update only the information that has changed and to republish or provide a reference to any disclosures that have not changed in the reporting period\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosure 2.7 attainment\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Disclosure 2.7 notes <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<div class=\"text-content\">\n<p class=\"style-warning\">Please note that disclosure 2.7 is not a requirement<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"make-sure-all-requirements-are-met-2\">\n<h2>Make sure all requirements are met<\/h2>\n<div class=\"text-content\">\n<h4>Apply reporting principles<\/h4>\n<p><strong>2.1:<\/strong> <strong>The reporting organization shall apply all Reporting Principles from Section 1 to define report content and quality.<\/strong><\/p>\n<h4>Reporting general disclosures<\/h4>\n<p><strong>2.2:<\/strong> <strong>The reporting organization shall report the required disclosures from the GRI 102: General Disclosures&nbsp; <\/strong><\/p>\n<h4>Identify material topics and their boundaries<\/h4>\n<p><strong>2.3:<\/strong> <strong>The reporting organization shall identify its material topics using the Reporting Principles for defining report content.<\/strong><\/p>\n<p><strong>2.4: The reporting organization shall identify the Boundary for each material topic.<\/strong><\/p>\n<h4>Understand how to report on material topics<\/h4>\n<p><strong>2.5:<\/strong>&nbsp;<strong>For each material topic, the reporting organization:&nbsp;<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>2.5.1 Shall report the management approach disclosures for that topic, using GRI 103: Management Approach, and either: <\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>2.5.2 Shall report the topic-specific disclosures in the corresponding GRI Standard, if the material topic is covered by an existing GRI Standard (series 200, 300, and 400).<\/strong><\/p>\n<h4>Understand how to present information<\/h4>\n<p><strong>2.6: If the reporting organization reports a required disclosure using a reference to another source where the information is located, the organization shall ensure: <\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>2.6.1 The reference includes the specific location of the required disclosure;<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>2.6.2 The referenced information is publicly available and readily accessible.<\/strong><\/p>\n<\/p><\/div>\n<div class=\"select-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> 2) The above disclosures have been met <\/label><br \/>\n   <select disabled class=\"form-control\"><option value=\"An option will be selected here\">An option will be selected here<\/option><\/select>\n  <\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"revisit-reporting-requirements-2\">\n<h2>Revisit reporting requirements<\/h2>\n<div class=\"text-content\">\n<p style=\"text-align: left;\"><strong>Not all reporting requirements have been met. You need to revisit those requirements that have been omitted to ensure they are met before you can move forward in this template.<\/strong><\/p>\n<p style=\"text-align: left;\"><strong>This is a stop task which means you cannot progress in this template until all relevant tasks are complete <\/strong><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      All reporting requirements have been met\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Any requirements that have been omitted, a reason for omission has been given (see task 46)\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that if requirements have not been met, with a sufficient reasons for omission, it cannot be claimed that your published report has been made under the GRI Standards\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<\/section>\n<section id=\"making-claims-related-to-the-use-of-the-gri-standards\">\n<h2>Making claims related to the use of the GRI Standards:<\/h2>\n<div class=\"image-content\">\n<figure>\n   <a href=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/sahXJHdMQ5aP-6D1hn9Gzg.png\" alt=\"Making claims related to the use of the GRI Standards:\" target=\"_blank\" rel=\"noopener\"> <img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/sahXJHdMQ5aP-6D1hn9Gzg.png\"> <\/a><br \/>\n  <\/figure>\n<\/p><\/div>\n<div class=\"text-content\">\n<p>The two basic processes for using GRI standards are:<\/p>\n<ol>\n<li>Using the GRI Standards as a set to prepare a sustainability report folloeing the Standards<\/li>\n<li>Using selected Standards, or parts of their content, to report specific information<\/li>\n<\/ol><\/div>\n<div class=\"text-content\">\n<p class=\"style-danger\">For each of these ways of using the Standards, there is a corresponding claim, or statement of use, that is defined in this Standard. Any published materials with disclosures based on the GRI Standards are always to be referenced using one of these claims. This ensures transparency about how the Standards have been applied<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"understand-the-two-options-for-report-preparation\">\n<h2>Understand the two options for report preparation<\/h2>\n<div class=\"text-content\">\n<p>There are two options for preparing the report following the GRI Standards: Core and Comprehensive<\/p>\n<ul>\n<li><strong>Core<\/strong>: This option indicates that a report contains the minimum information needed to understand the nature of the organization, its material topics and related impacts, and how these are managed<\/li>\n<li><strong>Comprehensive:&nbsp;<\/strong>This builds on the Core option by requiring additional disclosures on the organization\u2019s strategy, ethics and integrity, and governance. Also, the organization is required to report more extensively on its impacts by reporting all the topic-specific disclosures for each material topic covered by the GRI Standards<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p class=\"style-info\">These options reflect the degree to which GRI Standards have been applied.<\/p>\n<p class=\"style-danger\">It is not required to progress from Core to Comprehensive, an option that best meets reporting needs and the information needs of its stakeholders is chosen.<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"follow-requirements-and-guidance-to-claim-that-a-report-has-been-prepared-with-gri-standards\">\n<h2>Follow requirements and guidance to claim that a report has been prepared with GRI Standards<\/h2>\n<div class=\"text-content\">\n<p><strong>3.1:<\/strong> <strong>To claim that a sustainability report has been prepared following the GRI <\/strong><strong>Standards, the reporting organization shall meet all criteria for the respective option <\/strong><strong>(Core or Comprehensive)<\/strong><span style=\"text-decoration: underline;\"><strong><\/strong><\/span><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosure 3.1 attainment\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Disclosure 3.1 notes <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<div class=\"text-content\">\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\">Guidance<\/span><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that if the organization does not meet the minimum criteria, Core or Comprehensive, then it cannot claim the report has been prepared following GRI Standards\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      If the minimum criteria are not met, it is understood that a GRI-reference claim has to be applied, with disclosures based on the GRI Standards\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that an organization that reports additional disclosures beyond the criteria for Core but does not meet the minimum criteria for Comprehensive, the claim of being in accordance cannot be made. However, additional disclosures reported in its GRI content index can be included\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<h4 style=\"text-align: center;\">GRI content index<\/h4>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that to prepare a report following the GRI Standards, whether Core or Comprehensive, a GRI content index is included\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that the GRI content index lists all GRI Standards used and disclosures reported\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<h4 style=\"text-align: center;\">Selecting disclosures to report for the core option<\/h4>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that the topic-specific GRI Standards include numerous disclosures, and if a disclosure is not reported, it is expected that the most adequate disclosure is selected and reported\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<\/section>\n<section id=\"follow-the-gri-standards-criteria\">\n<h2>Follow the GRI Standards criteria<\/h2>\n<div class=\"text-content\">\n<p>You can download the required criteria's listed core and comprehensive options below.<\/p>\n<\/p><\/div>\n<div class=\"text-content\">\n<p>For record purposes, you can select whether core or comprehensive options were selected for the required criteria below. <\/p>\n<\/p><\/div>\n<div class=\"text-content\">\n<p>Required criteria: <strong>Use the correct claim (statement of use) in any published materials with disclosures based on the GRI Standards<\/strong><\/p>\n<\/p><\/div>\n<div class=\"multi-choice-content form-field-content\">\n<div class=\"form-group\">\n   <label> Select the core or comprehensive option as required <\/label><br \/>\n   <select disabled class=\"form-control\"><option value=\"\">Multiple options can be selected from this list<\/option><\/select>\n  <\/div>\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Core option\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Comprehensive option\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p>Required criteria<strong>: Use GRI 101: Foundation to follow the basic process for preparing a sustainability report <\/strong><\/p>\n<\/p><\/div>\n<div class=\"multi-choice-content form-field-content\">\n<div class=\"form-group\">\n   <label> Select the core or comprehensive option as required <\/label><br \/>\n   <select disabled class=\"form-control\"><option value=\"\">Multiple options can be selected from this list<\/option><\/select>\n  <\/div>\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Core option\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Comprehensive option\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p>Required criteria: <strong>Use GRI 102: General Disclosures to report contextual information about the organization <\/strong><\/p>\n<\/p><\/div>\n<div class=\"multi-choice-content form-field-content\">\n<div class=\"form-group\">\n   <label> Select the core or comprehensive option as required <\/label><br \/>\n   <select disabled class=\"form-control\"><option value=\"\">Multiple options can be selected from this list<\/option><\/select>\n  <\/div>\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Core option\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Comprehensive option\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p>Required criteria: <strong>Use GRI 103: Management Approach to report the management approach and the topic Boundary for all material topics<\/strong><\/p>\n<\/p><\/div>\n<div class=\"multi-choice-content form-field-content\">\n<div class=\"form-group\">\n   <label> Select the core or comprehensive option as required <\/label><br \/>\n   <select disabled class=\"form-control\"><option value=\"\">Multiple options can be selected from this list<\/option><\/select>\n  <\/div>\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Core option\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Comprehensive option\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p>Required criteria: <strong>Use the topic-specific GRI Standards (series 200, 300, 400) to report on material <\/strong><strong>topics<\/strong> <\/p>\n<\/p><\/div>\n<div class=\"multi-choice-content form-field-content\">\n<div class=\"form-group\">\n   <label> Select the core or comprehensive option as required <\/label><br \/>\n   <select disabled class=\"form-control\"><option value=\"\">Multiple options can be selected from this list<\/option><\/select>\n  <\/div>\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Core option\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Comprehensive option\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p>Required criteria:&nbsp;<strong>Ensure that reasons for omissions are used correctly, if applicable<\/strong><\/p>\n<\/p><\/div>\n<div class=\"multi-choice-content form-field-content\">\n<div class=\"form-group\">\n   <label> Select the core or comprehensive option as required <\/label><br \/>\n   <select disabled class=\"form-control\"><option value=\"\">Multiple options can be selected from this list<\/option><\/select>\n  <\/div>\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Core option\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Comprehensive option\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p>Required criteria: <strong>Notify GRI of the use of the Standards <\/strong><\/p>\n<\/p><\/div>\n<div class=\"multi-choice-content form-field-content\">\n<div class=\"form-group\">\n   <label> Select the core or comprehensive option as required <\/label><br \/>\n   <select disabled class=\"form-control\"><option value=\"\">Multiple options can be selected from this list<\/option><\/select>\n  <\/div>\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Core option\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Comprehensive option\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<\/section>\n<section id=\"consult-the-reasons-for-omission\">\n<h2>Consult the reasons for omission<\/h2>\n<div class=\"text-content\">\n<p><strong>3.2:<\/strong> <strong>If in exceptional cases, an organization preparing a sustainability report following the GRI Standards, cannot report a required disclosure, the organization shall provide a reason for an omission that:<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>3.2.1 describes the specific information that has been omitted; and<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>3.2.2 specifies one of the following reasons for omission from 'reasons for omission' table provided below, including the required explanation for that reason.<\/strong><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosure 3.2 attainment\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Disclosure 3.2 notes <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<div class=\"text-content\">\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\">Guidance<\/span><\/p>\n<\/p><\/div>\n<div class=\"text-content\">\n<h4 style=\"text-align: center;\">Using 'not applicable' as a reason for disclosure omission<\/h4>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that reasons for omission can be used if, in exceptional cases, an organization cannot report a disclosure that is required for reporting following the GRI Standards (either the Core or Comprehensive option)\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that reasons for omission can only be used for certain disclosures as stated in task 43, 'Reuiqred criteria - core and comprehensive options' file\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that the omission of a large number of required disclosures will reduce the credibility of the report\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that 'not applicable' reason for omission can be used if the specific situation covered by the disclosure does not apply to the organization*\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that 'not applicable' can also be used as a reason for omission if disclosures do not cover the specific impacts that make the topic material.\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p class=\"style-info\">*To exemplify this situation, an organization may identify 'Energy' and 'Emissions' as material topics, but the only form of energy the organization consumes is purchased electricity. In this case, fuel is not directly consumed within the organization, or by sources, it owns or controls. Therefore, disclosures related to fuel consumption within the organization can be considered 'not applicable'.<\/p>\n<\/p><\/div>\n<div class=\"text-content\">\n<h4 style=\"text-align: center;\">Reasons for omission if the Boundary extends beyond the reporting organization<\/h4>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that if the Boundary for a material topic extends beyond the organization, and the organization cannot obtain information of sufficient quality to enable reporting, 'information unavailable' can be used as a reason for the omission\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that if omission has occurred because the information is unavailable, then an explanation is needed as to why the information could not be obtained\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that when topic-specific disclosures cannot be reported, the organization is required to report its management approach for the topic (see GRI 103 template)\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p class=\"style-info\">You can access GRI 103 Template [HERE]<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"use-selected-standards-with-a-grireferenced-claim\">\n<h2>Use selected Standards with a GRI-referenced claim<\/h2>\n<div class=\"text-content\">\n<p><strong>3.3: If the reporting organization uses selected GRI Standards, or parts of their content, to report&nbsp;specific information, but has not met the criteria to prepare a report following the GRI Standards (as per clause 3.1), the organization:<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>3.3.1: shall include in any published material with disclosures based on the GRI Standards a statement that:<\/strong><\/p>\n<p style=\"padding-left: 60px;\"><strong>3.3.1.1: contains the following text: \u2018This material references [title and publication year of the Standard]\u2019, for each Standard used;<\/strong><\/p>\n<p style=\"padding-left: 60px;\"><strong>3.3.1.2: indicates which specific content from the Standard has been applied, if the Standard has not been used in full;<\/strong><\/p>\n<p style=\"padding-left: 60px;\"><strong>3.3.2: Shall comply with all reporting requirements that correspond to the disclosures reported; <\/strong><\/p>\n<p style=\"padding-left: 60px;\"><strong>3.3.3: Shall notify GRI of the use of the Standards, as per clause 3.4; <\/strong><\/p>\n<p style=\"padding-left: 60px;\">3.3.4: Should apply the Reporting Principles for defining report quality from section 1;<\/p>\n<p style=\"padding-left: 60px;\">3.3.5: should report its management approach by applying GRI 103: Management Approach together with any topic-specific Standard used.<span style=\"text-decoration: underline;\"><\/span><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosure 3.3 attainment\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Disclosure 3.3 notes <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<div class=\"text-content\">\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\">Guidance<\/span><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that the organization using disclosures from the GRI Standards are required to state how it has done so in published materials\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that if the organization does not meet the criteria given in task 43, it is still required to include a 'GRI-referenced' claim in any published materials\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that an organization making selective use of the Standards is not able to claim that is has prepared the report in accordance with the GRI Standards\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       4\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that an organization making selective use of the standards can still apply the Reporting Principles for defining the report quality\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"text-content\">\n<p class=\"style-warning\">Reporting Principles help to ensure that the information is accurate and of high quality, which in turn enables stakeholders to make a sound assessment based on that information<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"notify-gri-of-the-use-of-the-standards\">\n<h2>Notify GRI of the use of the Standards<\/h2>\n<div class=\"text-content\">\n<p><strong>3.4: The reporting organization shall notify GRI of its use of the GRI Standards, and the claim it has made in the report or published material, by either:<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>3.4.1: sending a copy to GRI at <a href=\"mailto:standards@globalreporting.org\" rel=\"nofollow noopener\" target=\"_blank\">standards@globalreporting.org<\/a>; or<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong> 3.4.2: registering the report or published material at <a href=\"http:\/\/www.globalreporting.org\/standards\" rel=\"nofollow noopener\" target=\"_blank\">www.globalreporting.org\/standards<\/a>.<\/strong><strong><span style=\"text-decoration: underline;\"><\/span> <\/strong><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosure 3.4 attainment\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<div class=\"textarea-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> Disclosure 3.4 notes <\/label><br \/>\n   <textarea placeholder=\"Something will be typed here...\" rows=\"3\" disabled class=\"form-control\"><\/textarea>\n  <\/div>\n<\/p><\/div>\n<div class=\"text-content\">\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\">Guidance<\/span><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that GRI must be notified if a sustainability report is prepared following GRI Standards, using either the Core or Comprehensive option\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that GRI must be notified if the published materials include a GRI-referenced claim\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that notifying GRI of the use of the GRI Standards provides transparency in how the standards are applied by organizations around the world.\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       4\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that there is no cost associated with notifying GRI of the use of the Standards\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<\/section>\n<section id=\"make-sure-all-requirements-are-met-3\">\n<h2>Make sure all requirements are met<\/h2>\n<div class=\"text-content\">\n<h4 style=\"text-align: left;\">Follow requirements and guidance to claim that a report has been prepared with GRI Standards<\/h4>\n<p><strong>3.1:<\/strong> <strong>To claim that a sustainability report has been prepared following the GRI <\/strong><strong>Standards, the reporting organization shall meet all criteria for the respective option <\/strong><strong>(Core or Comprehensive)<\/strong><\/p>\n<h4 style=\"text-align: left;\">Consult the reasons for omission<\/h4>\n<p><strong>3.2:<\/strong> <strong>If in exceptional cases, an organization preparing a sustainability report following the GRI Standards, cannot report a required disclosure, the organization shall provide a reason for an omission that:<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>3.2.1 describes the specific information that has been omitted; and<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>3.2.2 specifies one of the following reasons for omission from 'reasons for omission' table provided below, including the required explanation for that reason.<\/strong><\/p>\n<h4 style=\"text-align: left;\">Use selected Standards with a GRI-referenced claim<\/h4>\n<p><strong>3.3: If the reporting organization uses selected GRI Standards, or parts of their content, to report&nbsp;specific information, but has not met the criteria to prepare a report following the GRI Standards (as per clause 3.1), the organization:<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>3.3.1: shall include in any published material with disclosures based on the GRI Standards a statement that:<\/strong><\/p>\n<p style=\"padding-left: 60px;\"><strong>3.3.1.1: contains the following text: \u2018This material references [title and publication year of the Standard]\u2019, for each Standard used;<\/strong><\/p>\n<p style=\"padding-left: 60px;\"><strong>3.3.1.2: indicates which specific content from the Standard has been applied, if the Standard has not been used in full;<\/strong><\/p>\n<p style=\"padding-left: 60px;\"><strong>3.3.2: Shall comply with all reporting requirements that correspond to the disclosures reported; <\/strong><\/p>\n<p style=\"padding-left: 60px;\"><strong>3.3.3: Shall notify GRI of the use of the Standards, as per clause 3.4; <\/strong><\/p>\n<h5 style=\"text-align: left;\">Notify GRI of the use of the Standards<strong><\/strong><\/h5>\n<p><strong>3.4: The reporting organization shall notify GRI of its use of the GRI Standards, and the claim it has made in the report or published material, by either:<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>3.4.1: sending a copy to GRI at <a href=\"mailto:standards@globalreporting.org\" rel=\"nofollow noopener\" target=\"_blank\">standards@globalreporting.org<\/a>; or<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong> 3.4.2: registering the report or published material at <a href=\"http:\/\/www.globalreporting.org\/standards\" rel=\"nofollow noopener\" target=\"_blank\">www.globalreporting.org\/standards<\/a>.<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong><\/strong><\/p>\n<p><strong><\/strong><\/p>\n<\/p><\/div>\n<div class=\"select-field-content form-field-content\">\n<div class=\"form-group\">\n   <label> 3) The above disclosures have been met <\/label><br \/>\n   <select disabled class=\"form-control\"><option value=\"An option will be selected here\">An option will be selected here<\/option><\/select>\n  <\/div>\n<\/p><\/div>\n<\/section>\n<section id=\"revisit-reporting-requirements-3\">\n<h2>Revisit reporting requirements<\/h2>\n<div class=\"text-content\">\n<p style=\"text-align: left;\"><strong>Not all reporting requirements have been met. You need to revisit those requirements that have been omitted to ensure they are met before you can move forward in this template.<\/strong><\/p>\n<p style=\"text-align: left;\"><strong>This is a stop task which means you cannot progress in this template until all relevant tasks are complete <\/strong><\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      All reporting requirements have been met\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Any requirements that have been omitted, a reason for omission has been given (see task 46)\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      It is understood that if requirements have not been met, with a sufficient reasons for omission, it cannot be claimed that your published report has been made under the GRI Standards\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<\/section>\n<section id=\"declare-compliance\">\n<h2>Declare compliance<\/h2>\n<div class=\"text-content\">\n<p>Once you have completed your GRI 101 Foundation standard report, you must declare that the standards for this report have been met.<\/p>\n<p>Check off each task in the subtask form field below for this declaration. This is a stop task, meaning that you cannot progress in this checklist until all tasks are completed.<\/p>\n<\/p><\/div>\n<div class=\"multi-select-content form-field-content\">\n<ul class=\"items\">\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       1\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Reporting principles have been applied\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       2\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Disclosures giving contextual information about the organization have been made\n    <\/div>\n<\/li>\n<li class=\"item\">\n<div class=\"step-number-container\">\n<div class=\"step-number\">\n       3\n     <\/div>\n<\/p><\/div>\n<div class=\"step-checkbox-container\">\n<div class=\"step-checkbox\"><\/div>\n<\/p><\/div>\n<div class=\"item-name-static\">\n      Every material topic has been identified and reported on\n    <\/div>\n<\/li>\n<\/ul><\/div>\n<\/section>\n<section id=\"review-disclosure-summary\">\n<h2>Review disclosure summary<\/h2>\n<div class=\"text-content\">\n<h4 style=\"text-align: center;\">Report content requirements<\/h4>\n<p>1.1 Stakeholder Inclusiveness: <strong>The reporting organization <em>shall<\/em> identify its stakeholders, and explain how it has responded to their reasonable expectations and interests. <\/strong><\/p>\n<p>{{form.Notes_on_disclosure_1.1}}<\/p>\n<p>1.2 Sustainability context:<strong> The report shall present the reporting organization's performance in the wider context of sustainability.<\/strong><\/p>\n<p>{{form.Notes_on_disclosure_1.2}}<\/p>\n<p>1.3 Materiality: <strong>The report <em>shall<\/em> cover topics that<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>a. reflect the reporting organization's significant economic, environmental and social impacts; <\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>b. substantively influence the assessments and decisions of stakeholders.<\/strong><strong><\/strong><strong><\/strong><\/p>\n<p>{{form.Disclosure_1.3_notes}}<\/p>\n<p>1.4 Completeness:<strong> The report shall include coverage of material topics and their boundaries, sufficient to reflect significant economic, environmental and social impacts, and to enable stakeholders to asses the reporting organization's performance in the reporting period.<\/strong><\/p>\n<p>{{form.Disclosure_1.4_notes}}<\/p>\n<h4 style=\"text-align: center;\">Report quality requirements<\/h4>\n<p>1.5 Accuracy:<strong> The reported information shall be sufficiently accurate and detailed for stakeholders to assess the reporting organization's performance.<\/strong><\/p>\n<p>{{form.Notes_on_disclosure_1.5}}<\/p>\n<p>1.6 Balance:<strong> The reported information shall reflect positive and negative aspects of the reporting organization\u2019s <\/strong><strong>performance to enable a reasoned assessment of overall performance.<\/strong><\/p>\n<p>{{form.Notes_on_disclosure_1.6}}<\/p>\n<p>1.7 Clarity: <strong>The reporting organization shall make information available in a manner that is understandable and accessible to stakeholders using that information.<\/strong><\/p>\n<p>{{form.Disclosure_1.7_notes}}<\/p>\n<p>1.8 Comparability:<strong> The reporting organization shall select, compile, and report information consistently. The reported information shall be presented in a manner that enables stakeholders to analyze changes in the organization\u2019s performance over time, and that could support analysis relative to other organizations<\/strong><\/p>\n<p>{{form.Disclosure_1.8_notes}}<\/p>\n<p>1.9 Reliability:<strong> The reporting organization shall gather, record, compile, analyze, and report information and processes used in the preparation of the report in a way that they can be subject to examination, and that establishes the quality and materiality of the information.<\/strong><\/p>\n<p>{{form.Disclosure_1.9_notes}}<\/p>\n<p>1.10 Timeliness:<strong> The reporting organization shall report on a regular schedule so that information is available in time for stakeholders to make informed decisions.<\/strong><\/p>\n<p>{{form.Disclosure_1.10_notes}}<\/p>\n<h4>Apply reporting principles<\/h4>\n<p><strong>2.1:<\/strong> <strong>The reporting organization shall apply all Reporting Principles from Section 1 to define report content and quality.<\/strong><\/p>\n<p>{{form.Disclosure_2.1_notes}}<\/p>\n<h4>Reporting general disclosures<\/h4>\n<p><strong>2.2:<\/strong> <strong>The reporting organization shall report the required disclosures from the GRI 102: General Disclosures&nbsp; <\/strong><\/p>\n<p>{{form.Disclosure_2.2_notes}}<\/p>\n<h4>Identify material topics and their boundaries<\/h4>\n<p><strong>2.3:<\/strong> <strong>The reporting organization shall identify its material topics using the Reporting Principles for defining report content.<\/strong><\/p>\n<p>{{form.Disclosure_2.3_notes}}<\/p>\n<p><strong>2.4: The reporting organization shall identify the Boundary for each material topic.<\/strong><\/p>\n<p>{{form.Disclosure_2.4_notes}}<\/p>\n<h4>Understand how to report on material topics<\/h4>\n<p><strong>2.5:<\/strong>&nbsp;<strong>For each material topic, the reporting organization:&nbsp;<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>2.5.1 Shall report the management approach disclosures for that topic, using GRI 103: Management Approach, and either: <\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>2.5.2 Shall report the topic-specific disclosures in the corresponding GRI Standard, if the material topic is covered by an existing GRI Standard (series 200, 300, and 400).<\/strong><strong><\/strong><\/p>\n<p>{{form.Disclosure_2.5_notes}}<\/p>\n<h4>Understand how to present information<\/h4>\n<p><strong>2.6: If the reporting organization reports a required disclosure using a reference to another source where the information is located, the organization shall ensure: <\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>2.6.1 The reference includes the specific location of the required disclosure;<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>2.6.2 The referenced information is publicly available and readily accessible.<\/strong><\/p>\n<p style=\"text-align: left;\">{{form.Disclosure_2.6_notes}}<\/p>\n<h4 style=\"text-align: left;\">Follow requirements and guidance to claim that a report has been prepared with GRI Standards<\/h4>\n<p><strong>3.1:<\/strong> <strong>To claim that a sustainability report has been prepared following the GRI <\/strong><strong>Standards, the reporting organization shall meet all criteria for the respective option <\/strong><strong>(Core or Comprehensive)<\/strong><\/p>\n<p>{{form.Disclosure_3.1_notes}}<\/p>\n<h4 style=\"text-align: left;\">Consult the reasons for omission<\/h4>\n<p><strong>3.2:<\/strong> <strong>If in exceptional cases, an organization preparing a sustainability report following the GRI Standards, cannot report a required disclosure, the organization shall provide a reason for an omission that:<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>3.2.1 describes the specific information that has been omitted; and<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>3.2.2 specifies one of the following reasons for omission from 'reasons for omission' table provided below, including the required explanation for that reason.<\/strong><strong><\/strong><\/p>\n<p style=\"text-align: left;\">{{form.Disclosure_3.2_notes}}<\/p>\n<h4 style=\"text-align: left;\">Use selected Standards with a GRI-referenced claim<\/h4>\n<p><strong>3.3: If the reporting organization uses selected GRI Standards, or parts of their content, to report&nbsp;specific information, but has not met the criteria to prepare a report following the GRI Standards (as per clause 3.1), the organization:<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>3.3.1: shall include in any published material with disclosures based on the GRI Standards a statement that:<\/strong><\/p>\n<p style=\"padding-left: 60px;\"><strong>3.3.1.1: contains the following text: \u2018This material references [title and publication year of the Standard]\u2019, for each Standard used;<\/strong><\/p>\n<p style=\"padding-left: 60px;\"><strong>3.3.1.2: indicates which specific content from the Standard has been applied, if the Standard has not been used in full;<\/strong><\/p>\n<p style=\"padding-left: 60px;\"><strong>3.3.2: Shall comply with all reporting requirements that correspond to the disclosures reported; <\/strong><\/p>\n<p style=\"padding-left: 60px;\"><strong>3.3.3: Shall notify GRI of the use of the Standards, as per clause 3.4; <\/strong><strong><\/strong><\/p>\n<p style=\"text-align: left;\">{{form.Disclosure_3.3_notes}}<\/p>\n<h5 style=\"text-align: left;\">Notify GRI of the use of the Standards<strong><\/strong><\/h5>\n<p><strong>3.4: The reporting organization shall notify GRI of its use of the GRI Standards, and the claim it has made in the report or published material, by either:<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>3.4.1: sending a copy to GRI at <a href=\"mailto:standards@globalreporting.org\" rel=\"nofollow noopener\" target=\"_blank\">standards@globalreporting.org<\/a>; or<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong> 3.4.2: registering the report or published material at <a href=\"http:\/\/www.globalreporting.org\/standards\" rel=\"nofollow noopener\" target=\"_blank\">www.globalreporting.org\/standards<\/a>.<\/strong><\/p>\n<p>{{form.Disclosure_3.4_notes}}<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"key-terms\">\n<h2>Key terms:<\/h2>\n<div class=\"image-content\">\n<figure>\n   <a href=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/tKcCYULgT_jEMu_W5RhDtQ.jpg\" alt=\"Key terms:\" target=\"_blank\" rel=\"noopener\"> <img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/tKcCYULgT_jEMu_W5RhDtQ.jpg\"> <\/a><br \/>\n  <\/figure>\n<\/p><\/div>\n<\/section>\n<section id=\"define-key-terms\">\n<h2>Define key terms<\/h2>\n<div class=\"text-content\">\n<p>Terms that are used in the GRI Standards, which apply when using the Standards, are defined in the <a href=\"https:\/\/www.globalreporting.org\/standards\/media\/1913\/gri-standards-glossary.pdf\" rel=\"nofollow noopener\" target=\"_blank\">GRI Standards Glossary<\/a>.<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"standard-interpretations\">\n<h2>Standard Interpretations:<\/h2>\n<div class=\"image-content\">\n<figure>\n   <a href=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/ufL5r7GSoigECgNMzq9CYw.jpg\" alt=\"Standard Interpretations:\" target=\"_blank\" rel=\"noopener\"> <img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.process.st\/templates\/wp-content\/uploads\/2024\/02\/ufL5r7GSoigECgNMzq9CYw.jpg\"> <\/a><br \/>\n  <\/figure>\n<\/p><\/div>\n<\/section>\n<section id=\"understand-standard-interpretation-1-to-gri-101-foundation-2016-on-making-a-grireference-claim\">\n<h2>Understand Standard Interpretation 1 to GRI 101: Foundation 2016 on making a GRI-reference claim<\/h2>\n<div class=\"text-content\">\n<h4 style=\"text-align: center;\">Responsibility<\/h4>\n<p>This Standard Interpretation is issued by the Global Sustainability Standards Board (GSSB). Any feedback on the GRI Standards and related Interpretations can be submitted to standards@globalreporting.org for the consideration of the GSSB<\/p>\n<h4 style=\"text-align: center;\">Issue<\/h4>\n<p>Organizations can use selected GRI Standards, or parts of their content, to report specific information; this option is referred to as a \u2018GRI-referenced\u2019 claim. The option requires indicating which specific content from each Standard used has been applied, if the Standard has not been used in full (see clause 3.3.1.2 in GRI 101: Foundation 2016), and requires complying with all reporting requirements that correspond to the disclosures reported (see clause 3.3.2 in GRI 101). <\/p>\n<p>Feedback from users of the GRI Standards indicated that clause 3.3.2 in GRI 101 (\u2018The reporting organization shall comply with all reporting requirements that correspond to the disclosures reported\u2019) seems to conflict with the statement that the organization can report specific information using parts of the content from the Standards (clause 3.3.1.2). <\/p>\n<p>This Standard Interpretation clarifies the reporting requirements for organizations using selected Standards, or parts of their content, with a GRI-referenced claim.<\/p>\n<h4 style=\"text-align: center;\">Interpretation Statement <\/h4>\n<p>An organization making a GRI-referenced claim is not required to comply with clause 3.3.2 in GRI 101: Foundation 2016 (\u2018The reporting organization shall comply with all reporting requirements that correspond to the disclosures reported\u2019). <\/p>\n<p>An organization making a GRI-referenced claim is required to indicate which specific content from each Standard used has been applied, if the Standard has not been used in full (see clause 3.3.1.2 in GRI 101).<\/p>\n<p>For example, an organization reporting on requirements a-d and g (but not e and f) of Disclosure 305-1 is required to indicate this in its GRI-referenced claim; e.g., \u2018This material references Disclosure 305-1 (a-d, and g) from GRI 305: Emissions 2016\u2019. <\/p>\n<p>Where possible, an organization is encouraged to comply with all reporting requirements that correspond to the disclosures reported (see clause 3.3.2 in GRI 101).<\/p>\n<h5 style=\"text-align: center;\">Effective date<\/h5>\n<p>This Standard Interpretation is effective for reports or other materials published on or after 1 July 2018<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"sources\">\n<h2>Sources:<\/h2>\n<div class=\"text-content\">\n<p><a href=\"https:\/\/www.globalreporting.org\/Pages\/default.aspx\" rel=\"nofollow noopener\" target=\"_blank\">GRI Standards <\/a>- <a href=\"https:\/\/www.globalreporting.org\/standards\/gri-standards-download-center\" rel=\"nofollow noopener\" target=\"_blank\">GRI 101<\/a><\/p>\n<p><a href=\"https:\/\/www.globalreporting.org\/Pages\/default.aspx\" rel=\"nofollow noopener\" target=\"_blank\">GRI Standards <\/a>- <a href=\"https:\/\/www.globalreporting.org\/standards\/media\/1913\/gri-standards-glossary.pdf\" rel=\"nofollow noopener\" target=\"_blank\">GRI Standards Glossary<\/a><\/p>\n<p><a href=\"https:\/\/pixabay.com\/photos\/sustainability-hand-keep-tree-3303398\/\" rel=\"nofollow noopener\" target=\"_blank\">Image<\/a> - <a href=\"https:\/\/pixabay.com\/users\/geralt-9301\/\" rel=\"nofollow noopener\" target=\"_blank\">Geralt<\/a>, re-sized<\/p>\n<p><a href=\"https:\/\/pixabay.com\/photos\/analysis-analytics-business-charts-1841158\/\" rel=\"nofollow noopener\" target=\"_blank\">Image<\/a> - <a href=\"https:\/\/pixabay.com\/users\/pexels-2286921\/\" rel=\"nofollow noopener\" target=\"_blank\">Pexels<\/a>, re-sized<\/p>\n<p><a href=\"https:\/\/pixabay.com\/illustrations\/feedback-star-rating-user-rating-2800867\/\" rel=\"nofollow noopener\" target=\"_blank\">Image<\/a> - <a href=\"https:\/\/pixabay.com\/users\/mcmurryjulie-2375405\/\" rel=\"nofollow noopener\" target=\"_blank\">mcmurryjulie<\/a>, re-sized<\/p>\n<p><a href=\"https:\/\/pixabay.com\/photos\/checklist-clinic-daily-report-3222079\/\" rel=\"nofollow noopener\" target=\"_blank\">Image<\/a> - <a href=\"https:\/\/pixabay.com\/users\/rawpixel-4283981\/\" rel=\"nofollow noopener\" target=\"_blank\">rawpixel<\/a>, re-sized<\/p>\n<p><a href=\"https:\/\/pixabay.com\/illustrations\/list-icon-symbol-paper-sign-flat-2389219\/\" rel=\"nofollow noopener\" target=\"_blank\">Image<\/a> - <a href=\"https:\/\/pixabay.com\/users\/pettycon-3307648\/\" rel=\"nofollow noopener\" target=\"_blank\">Pettycon<\/a>, re-size<\/p>\n<p><a href=\"https:\/\/pixabay.com\/photos\/dictionary-text-definition-business-1799\/\" rel=\"nofollow noopener\" target=\"_blank\">Image<\/a> - <a href=\"https:\/\/pixabay.com\/users\/publicdomainpictures-14\/\" rel=\"nofollow noopener\" target=\"_blank\">publicdomainpictures<\/a>, re-sized<\/p>\n<p><a href=\"https:\/\/pixabay.com\/illustrations\/network-earth-block-chain-globe-3537401\/\" rel=\"nofollow noopener\" target=\"_blank\">Image<\/a> - <a href=\"https:\/\/pixabay.com\/users\/geralt-9301\/\" rel=\"nofollow noopener\" target=\"_blank\">Geralt<\/a>, re-sized<\/p>\n<p><a href=\"https:\/\/pixabay.com\/illustrations\/manual-book-user-guide-document-3684460\/\" rel=\"nofollow noopener\" target=\"_blank\">Image<\/a> - <a href=\"https:\/\/pixabay.com\/users\/mohamed_hassan-5229782\/\" rel=\"nofollow noopener\" target=\"_blank\">mohammed_hassan<\/a>, re-sized<\/p>\n<\/p>\n<\/p><\/div>\n<\/section>\n<section id=\"related-checklists\">\n<h2>Related checklists:<\/h2>\n<div class=\"text-content\">\n<ul>\n<li><a href=\"https:\/\/www.process.st\/templates\/iso-14001-ems-structure-template\" rel=\"nofollow noopener\" target=\"_blank\">ISO 14001 EMS Structure Template<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/iso-14001-ems-mini-manual-procedures\" rel=\"nofollow noopener\" target=\"_blank\">ISO 14001 EMS Mini-Manual Procedures<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/iso-14001-environmental-management-self-audit-checklist\" rel=\"nofollow noopener\" target=\"_blank\">ISO 14001 Environmental Management Self-Audit Checklist<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/iso-140012004-to-iso-140012015-ems-transition-checklist\/\" rel=\"nofollow noopener\" target=\"_blank\">ISO 14001:2004 to ISO 14001:2015 EMS Transition Checklist<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/iso-9001-and-iso-14001-integrated-management-system-ims-checklist\" rel=\"nofollow noopener\" target=\"_blank\">ISO 9001 and ISO 14001 Integrated Management System (IMS) Checklist<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/environmental-accounting-internal-audit\/\" rel=\"nofollow noopener\" target=\"_blank\">Environmental Accounting Internal Audit<\/a><\/li>\n<li><a href=\"https:\/\/www.process.st\/templates\/hotel-sustainability-audit\/\" rel=\"nofollow noopener\" target=\"_blank\">Hotel Sustainability Audit<\/a><\/li>\n<\/ul><\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Introduction: Process Street has created this GRI Standards 101: Foundation 2016 Checklist Template, from the GRI Standards Foundation 2016 report. The purpose of this template is to ease the efficiency and productivity of GRI reporting for your organization.&nbsp; This superpowered checklist will lead you through the creation of your GRI report, ensuring that no steps [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":20184,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ep_exclude_from_search":false,"cover_icon_emoji":"","cover_icon_url":"","tasks_count":"59","template_description":"Use Process Street's GRI Standards 101: Foundation 2016 Checklist Template to aid the creation of your GRI report.","template_id":"ie7yRQ9IeJdHz0HJpoJLCw","task_0":"Introduction:","task_slug_0":"introduction","task_1":"Record checklist details","task_slug_1":"record-checklist-details","task_2":"Overview of GRI 101 Standard:","task_slug_2":"overview-of-gri-101-standard","task_3":"Understand GRI standard requirements, recommendation, and guidance","task_slug_3":"understand-gri-standard-requirements-recommendation-and-guidance","task_4":"View the overall structure of this GRI 101 template","task_slug_4":"view-the-overall-structure-of-this-gri-101-template","task_5":"Using the GRI standards for sustainability reporting:","task_slug_5":"using-the-gri-standards-for-sustainability-reporting","task_6":"Understand reporting principles","task_slug_6":"understand-reporting-principles","task_7":"Report content:","task_slug_7":"report-content","task_8":"Follow requirements and guidance for stakeholder inclusiveness","task_slug_8":"follow-requirements-and-guidance-for-stakeholder-inclusiveness","task_9":"Balance conflicting stakeholder views","task_slug_9":"balance-conflicting-stakeholder-views","task_10":"Test you stakeholder inclusiveness","task_slug_10":"test-you-stakeholder-inclusiveness","task_11":"Follow requirements and guidance for sustainability 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