What is required for organizations to do if data for a material topic is not available or accessible?

When an organization is unable to access or gather data for a material topic, it is essential to utilize recognized reasons for omission. This approach aligns with transparency and accountability principles that underpin the Global Reporting Initiative (GRI) standards. By specifying the recognized reasons for not including certain data, organizations can provide stakeholders with valuable context regarding the limitations of their reporting.

This practice underscores the importance of fully informing readers about the reasons behind data gaps, which could be due to various factors such as data collection challenges, confidentiality issues, or resource constraints. It ensures that the report remains credible and allows stakeholders to gauge the reliability of the information presented.

While summarizing the situation or excluding the topic entirely might seem plausible, these alternatives can lead to a lack of transparency. Providing only accessible data does not fully address the need for clear communication regarding the absence of information. Thus, articulating the recognized reasons for omission is the most responsible and informative course of action for an organization facing data accessibility issues.