How are mandatory requirements indicated in the GRI Standards?

In the GRI Standards, mandatory requirements are indicated using the word "shall" presented in bold font. This formatting clearly distinguishes mandatory provisions from other guidance within the standards, ensuring that users understand which elements they are required to follow in their reporting. The use of "shall" emphasizes an obligation, setting a clear expectation for adherence to these requirements.

This designation is crucial for organizations seeking to comply with the GRI Standards, as it highlights the specific criteria essential for meeting reporting obligations. By clearly marking mandatory requirements in this manner, the GRI ensures that users can easily identify what is non-negotiable in their sustainability reporting practices.

In contrast, alternatives like "should," often signify recommendations or best practices rather than strict obligations. Italicized text usually serves to highlight examples or additional information, rather than indicate requirements. Capitalized headings may provide structure but do not necessarily denote mandatory protocol. Thus, bold "shall" distinctly communicates the essence of what is required within the GRI framework.