In GRI, what is necessary for a topic to be considered material?

For a topic to be considered material in the context of the Global Reporting Initiative (GRI), it must reflect stakeholder priorities. This means that organizations should identify and report on issues that matter most to their stakeholders, which include employees, customers, suppliers, investors, communities, and others affected by the organization's operations. Engaging with stakeholders helps organizations understand their concerns and expectations, ensuring that reported information is relevant and provides insights into the organization's impacts on the economy, environment, and society.

The GRI framework emphasizes the importance of stakeholder inclusiveness, which involves actively seeking stakeholder input in the reporting process. This approach not only makes the reports more meaningful but can also strengthen relationships with stakeholders, as their perspectives are acknowledged and addressed. Ultimately, focusing on stakeholder priorities ensures that the organization's sustainability efforts align with the interests and values of those it affects, which is a fundamental principle of effective sustainability reporting.