In the Core option, how many topic-specific disclosures must organizations report for each material topic?

In the Core option of the Global Reporting Initiative (GRI) Standards, organizations are required to report at least one disclosure for each material topic identified in their reporting process. This requirement ensures that organizations provide some level of transparency and accountability regarding the topics that are deemed significant to their stakeholders and the broader context of sustainability. By focusing on at least one disclosure, organizations can effectively communicate key information that reflects their impacts and performance related to these material topics.

This minimum requirement aligns with the GRI's goal of promoting standardized reporting, allowing stakeholders to assess the organization's practices and contributions in the realm of sustainability consistently. While opting for more disclosures can enhance the report's comprehensiveness, the Core option emphasizes the necessity of including at least one in order to meet the reporting criteria effectively.