Regarding omissions, what does GRI 101 encourage organizations to provide?

GRI 101 emphasizes the importance of transparency in sustainability reporting, particularly when it comes to omissions in disclosed information. When organizations choose not to disclose certain data or information, the framework encourages them to provide specific reasons or constraints that are preventing this disclosure. This approach fosters clarity and understanding among stakeholders, as it allows them to grasp the rationale behind what is omitted rather than leaving gaps in knowledge. Clear documentation of these reasons helps maintain the credibility of reports and reflects the organization’s commitment to accountability and responsible communication.

General justifications for non-disclosure may not provide the detailed context that stakeholders require, while a comprehensive list of company policies does not address the specific omissions and their justifications. Similarly, statistical data on potential impacts is useful, but it doesn’t serve the purpose of clarifying why particular information was not disclosed. Therefore, focusing on specific reasons or constraints is essential for effective reporting under the GRI framework.