For a report to be published according to GRI Standards, what must be true about the Reporting Principles?

For a report to be published according to GRI Standards, it is essential that all 10 Reporting Principles must be applied. These principles serve as the foundation for quality and consist of concepts such as stakeholder inclusiveness, sustainability context, materiality, and completeness, among others. They are crucial in guiding organizations to ensure that their sustainability reports provide a true and fair view of their impacts on the economy, environment, and society.

By applying all 10 principles, organizations not only enhance the credibility and utility of their reports but also ensure that they are addressing a comprehensive understanding of their sustainability performance. This adherence promotes accountability and transparency, fostering trust with stakeholders.

While it may seem practical for organizations to tailor the principles to fit their individual needs or prioritize certain principles over others, such an approach would compromise the standardized framework that the GRI seeks to uphold across different reports. Therefore, the requirement to apply all 10 principles ensures that reports remain consistent and comparable, providing the necessary reliability expected from GRI-aligned disclosures.