What determines the content of a GRI report?

The content of a GRI report is primarily determined by stakeholder engagement and assessing material impacts. This approach aligns with the GRI's emphasis on transparency and accountability to stakeholders, including investors, employees, customers, and the community. By engaging with stakeholders, organizations can identify the key issues that matter most to them and assess the impacts of their activities on economic, environmental, and social dimensions.

This process of stakeholder engagement is critical in ensuring that the report is relevant and provides meaningful insights into the organization’s sustainability performance. Material impact assessment further ensures that the content reflects the significant risks and opportunities that an organization faces, ultimately leading to a more focused and strategic reporting process.

While regulatory requirements and company policies, industry benchmarks, and marketing strategies may influence various aspects of reporting, they do not serve as the primary determinant of report content according to GRI standards. The core focus is on stakeholder needs and material impacts to ensure that the report serves its intended purpose of providing accountable and relevant sustainability disclosures.